Texas 2009 - 81st Regular

Texas Senate Bill SB1494 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R10392 UM-F
2	2	By: Williams S.B. No. 1494
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the disclosure of certain ad valorem tax appraisal
8	8	information and other confidential information.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 552.148(c), Government Code, as added by
11	11	Chapter 471 (H.B. 2188), Acts of the 80th Legislature, Regular
12	12	Session, 2007, is amended to read as follows:
13	13	(c) Notwithstanding Subsection (a) or Section 403.304,
14	14	[Government Code,] so as to assist a property owner, a school
15	15	district, or an appraisal district in a protest filed under Section
16	16	403.303, [Government Code,] the property owner, the school
17	17	district, the appraisal district, or an agent of the property
18	18	owner, school district, or appraisal district may, on request,
19	19	obtain from the comptroller any information, including
20	20	confidential information, obtained by the comptroller in
21	21	connection with the comptroller's finding that is being protested
22	22	and may, on request, obtain from an appraisal district any
23	23	information, including confidential information, obtained by the
24	24	appraisal district that relates to the appraisal of property
25	25	involved in the comptroller's finding that is being protested.
26	26	Confidential information obtained by a property owner, a school
27	27	district, an appraisal district, or an agent of the property owner,
28	28	school district, or appraisal district under this subsection:
29	29	(1) remains confidential in the possession of the
30	30	property owner, school district, appraisal district, or agent; and
31	31	(2) may not be disclosed to a person who is not
32	32	authorized to receive or inspect the information.
33	33	SECTION 2. Section 22.27(b), Tax Code, is amended to read as
34	34	follows:
35	35	(b) Information made confidential by this section may be
36	36	disclosed:
37	37	(1) in a judicial or administrative proceeding
38	38	pursuant to a lawful subpoena;
39	39	(2) to the person who filed the statement or report or
40	40	the owner of property subject to the statement, report, or
41	41	information or to a representative of either authorized in writing
42	42	to receive the information;
43	43	(3) to the comptroller and the comptroller's employees
44	44	authorized by the comptroller in writing to receive the information
45	45	or to an assessor or a chief appraiser if requested in writing;
46	46	(4) in a judicial or administrative proceeding
47	47	relating to property taxation to which the person who filed the
48	48	statement or report or the owner of the property that is a subject
49	49	of the statement, report, or information is a party;
50	50	(5) for statistical purposes if in a form that does not
51	51	identify specific property or a specific property owner;
52	52	(6) if and to the extent the information is required to
53	53	be included in a public document or record that the appraisal office
54	54	is required to prepare or maintain; [or]
55	55	(7) to a taxing unit or its legal representative that
56	56	is engaged in the collection of delinquent taxes on the property
57	57	that is the subject of the information;
58	58	(8) to an employee or agent of a taxing unit
59	59	responsible for auditing, monitoring, or reviewing the operations
60	60	of an appraisal district; or
61	61	(9) to an employee or agent of a school district that
62	62	is engaged in the preparation of a protest of the comptroller's
63	63	property value study in accordance with Section 403.303, Government
64	64	Code.
65	65	SECTION 3. This Act takes effect immediately if it receives
66	66	a vote of two-thirds of all the members elected to each house, as
67	67	provided by Section 39, Article III, Texas Constitution. If this
68	68	Act does not receive the vote necessary for immediate effect, this
69	69	Act takes effect September 1, 2009.