1 | 1 | | H.B. No. 2941 |
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2 | 2 | | |
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3 | 3 | | |
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4 | 4 | | AN ACT |
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5 | 5 | | relating to the disclosure of certain ad valorem tax appraisal |
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6 | 6 | | information and other confidential information. |
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7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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8 | 8 | | SECTION 1. Section 552.148, Government Code, as added by |
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9 | 9 | | Chapter 471 (H.B. 2188), Acts of the 80th Legislature, Regular |
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10 | 10 | | Session, 2007, is amended by amending Subsection (c) and adding |
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11 | 11 | | Subsections (d) and (e) to read as follows: |
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12 | 12 | | (c) Notwithstanding Subsection (a) or Section 403.304, |
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13 | 13 | | [Government Code,] so as to assist a property owner[, a school |
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14 | 14 | | district,] or an appraisal district in a protest filed under |
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15 | 15 | | Section 403.303, [Government Code,] the property owner, the |
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16 | 16 | | district, or an agent of the property owner or district may, on |
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17 | 17 | | request, obtain from the comptroller any information, including |
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18 | 18 | | confidential information, obtained by the comptroller in |
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19 | 19 | | connection with the comptroller's finding that is being protested. |
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20 | 20 | | Confidential information obtained by a property owner, [a school |
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21 | 21 | | district,] an appraisal district, or an agent of the property owner |
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22 | 22 | | or district under this subsection: |
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23 | 23 | | (1) remains confidential in the possession of the |
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24 | 24 | | property owner, district, or agent; and |
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25 | 25 | | (2) may not be disclosed to a person who is not |
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26 | 26 | | authorized to receive or inspect the information. |
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27 | 27 | | (d) Notwithstanding Subsection (a) or Section 403.304, so |
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28 | 28 | | as to assist a school district in the preparation of a protest filed |
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29 | 29 | | or to be filed under Section 403.303, the school district or an |
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30 | 30 | | agent of the school district may, on request, obtain from the |
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31 | 31 | | comptroller or the appraisal district any information, including |
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32 | 32 | | confidential information, obtained by the comptroller or the |
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33 | 33 | | appraisal district that relates to the appraisal of property |
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34 | 34 | | involved in the comptroller's finding that is being |
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35 | 35 | | protested. Confidential information obtained by a school district |
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36 | 36 | | or an agent of the school district under this subsection: |
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37 | 37 | | (1) remains confidential in the possession of the |
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38 | 38 | | school district or agent; and |
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39 | 39 | | (2) may not be disclosed to a person who is not |
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40 | 40 | | authorized to receive or inspect the information. |
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41 | 41 | | (e) This section applies to information described by |
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42 | 42 | | Subsections (a), (c), and (d) and to an item of information or |
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43 | 43 | | comparable sales data described by Subsection (b) only if the |
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44 | 44 | | information, item of information, or comparable sales data relates |
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45 | 45 | | to real property that is located in a county having a population of |
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46 | 46 | | 20,000 or more. |
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47 | 47 | | SECTION 2. Section 22.27(b), Tax Code, is amended to read as |
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48 | 48 | | follows: |
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49 | 49 | | (b) Information made confidential by this section may be |
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50 | 50 | | disclosed: |
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51 | 51 | | (1) in a judicial or administrative proceeding |
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52 | 52 | | pursuant to a lawful subpoena; |
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53 | 53 | | (2) to the person who filed the statement or report or |
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54 | 54 | | the owner of property subject to the statement, report, or |
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55 | 55 | | information or to a representative of either authorized in writing |
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56 | 56 | | to receive the information; |
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57 | 57 | | (3) to the comptroller and the comptroller's employees |
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58 | 58 | | authorized by the comptroller in writing to receive the information |
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59 | 59 | | or to an assessor or a chief appraiser if requested in writing; |
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60 | 60 | | (4) in a judicial or administrative proceeding |
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61 | 61 | | relating to property taxation to which the person who filed the |
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62 | 62 | | statement or report or the owner of the property that is a subject |
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63 | 63 | | of the statement, report, or information is a party; |
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64 | 64 | | (5) for statistical purposes if in a form that does not |
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65 | 65 | | identify specific property or a specific property owner; |
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66 | 66 | | (6) if and to the extent the information is required to |
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67 | 67 | | be included in a public document or record that the appraisal office |
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68 | 68 | | is required to prepare or maintain; [or] |
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69 | 69 | | (7) to a taxing unit or its legal representative that |
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70 | 70 | | is engaged in the collection of delinquent taxes on the property |
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71 | 71 | | that is the subject of the information; |
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72 | 72 | | (8) to an employee or agent of a taxing unit |
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73 | 73 | | responsible for auditing, monitoring, or reviewing the operations |
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74 | 74 | | of an appraisal district; or |
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75 | 75 | | (9) to an employee or agent of a school district that |
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76 | 76 | | is engaged in the preparation of a protest of the comptroller's |
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77 | 77 | | property value study in accordance with Section 403.303, Government |
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78 | 78 | | Code. |
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79 | 79 | | SECTION 3. This Act takes effect immediately if it receives |
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80 | 80 | | a vote of two-thirds of all the members elected to each house, as |
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81 | 81 | | provided by Section 39, Article III, Texas Constitution. If this |
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82 | 82 | | Act does not receive the vote necessary for immediate effect, this |
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83 | 83 | | Act takes effect September 1, 2009. |
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84 | 84 | | ______________________________ ______________________________ |
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85 | 85 | | President of the Senate Speaker of the House |
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86 | 86 | | I certify that H.B. No. 2941 was passed by the House on May |
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87 | 87 | | 12, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not |
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88 | 88 | | voting; and that the House concurred in Senate amendments to H.B. |
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89 | 89 | | No. 2941 on May 29, 2009, by the following vote: Yeas 138, Nays 0, |
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90 | 90 | | 1 present, not voting. |
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91 | 91 | | ______________________________ |
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92 | 92 | | Chief Clerk of the House |
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93 | 93 | | I certify that H.B. No. 2941 was passed by the Senate, with |
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94 | 94 | | amendments, on May 23, 2009, by the following vote: Yeas 31, Nays |
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95 | 95 | | 0. |
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96 | 96 | | ______________________________ |
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97 | 97 | | Secretary of the Senate |
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98 | 98 | | APPROVED: __________________ |
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99 | 99 | | Date |
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100 | 100 | | __________________ |
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101 | 101 | | Governor |
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