By: Paxton (Senate Sponsor - Williams) H.B. No. 2941
(In the Senate - Received from the House May 13, 2009;
May 14, 2009, read first time and referred to Committee on Finance;
May 22, 2009, reported favorably by the following vote: Yeas 10,
Nays 0; May 22, 2009, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the disclosure of certain ad valorem tax appraisal
information and other confidential information.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 552.148, Government Code, as added by
Chapter 471 (H.B. 2188), Acts of the 80th Legislature, Regular
Session, 2007, is amended by amending Subsection (c) and adding
Subsection (d) to read as follows:
(c) Notwithstanding Subsection (a) or Section 403.304,
[Government Code,] so as to assist a property owner[, a school
district,] or an appraisal district in a protest filed under
Section 403.303, [Government Code,] the property owner, the
district, or an agent of the property owner or district may, on
request, obtain from the comptroller any information, including
confidential information, obtained by the comptroller in
connection with the comptroller's finding that is being protested.
Confidential information obtained by a property owner, [a school
district,] an appraisal district, or an agent of the property owner
or district under this subsection:
(1) remains confidential in the possession of the
property owner, district, or agent; and
(2) may not be disclosed to a person who is not
authorized to receive or inspect the information.
(d) Notwithstanding Subsection (a) or Section 403.304, so
as to assist a school district in the preparation of a protest filed
or to be filed under Section 403.303, the school district or an
agent of the school district may, on request, obtain from the
comptroller or the appraisal district any information, including
confidential information, obtained by the comptroller or the
appraisal district that relates to the appraisal of property
involved in the comptroller's finding that is being
protested. Confidential information obtained by a school district
or an agent of the school district under this subsection:
(1) remains confidential in the possession of the
school district or agent; and
(2) may not be disclosed to a person who is not
authorized to receive or inspect the information.
SECTION 2. Section 22.27(b), Tax Code, is amended to read as
follows:
(b) Information made confidential by this section may be
disclosed:
(1) in a judicial or administrative proceeding
pursuant to a lawful subpoena;
(2) to the person who filed the statement or report or
the owner of property subject to the statement, report, or
information or to a representative of either authorized in writing
to receive the information;
(3) to the comptroller and the comptroller's employees
authorized by the comptroller in writing to receive the information
or to an assessor or a chief appraiser if requested in writing;
(4) in a judicial or administrative proceeding
relating to property taxation to which the person who filed the
statement or report or the owner of the property that is a subject
of the statement, report, or information is a party;
(5) for statistical purposes if in a form that does not
identify specific property or a specific property owner;
(6) if and to the extent the information is required to
be included in a public document or record that the appraisal office
is required to prepare or maintain; [or]
(7) to a taxing unit or its legal representative that
is engaged in the collection of delinquent taxes on the property
that is the subject of the information;
(8) to an employee or agent of a taxing unit
responsible for auditing, monitoring, or reviewing the operations
of an appraisal district; or
(9) to an employee or agent of a school district that
is engaged in the preparation of a protest of the comptroller's
property value study in accordance with Section 403.303, Government
Code.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.
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