What type of authorization is necessary for a property owner to designate an agent?

The correct choice indicates that a form mandated by the Texas State Comptroller is necessary for a property owner to designate an agent. This requirement ensures that there is a formal, consistent process for authorizing someone to act on behalf of the property owner in matters related to property taxes.

Such a form captures essential details such as the agent's name, the property owner's information, and the specific powers granted to the agent. This formalization helps protect the interests of both the property owner and the agent, ensuring clarity in the representation and reducing potential disputes about the authority granted. Moreover, using an official form ensures compliance with state regulations, providing a clear framework for responsibilities and expectations.

In contrast, verbal consent or a simple signed letter may not provide the same level of legal protection or clarity, making it less advisable and potentially more prone to misunderstandings. Similarly, claiming that no authorization is necessary overlooks the importance of formalizing these relationships in property tax matters, which can be complex and involve significant financial implications.