Enrolled Bill Summary

House Bill 1879 amends the Tax Code to require that property tax renditions or reports be sworn to before an officer authorized by law to administer an oath. The requirement, however, does not apply to a rendition or report filed by the property owner, an employee of the property owner, or an employee of a property owner on behalf of an affiliated entity of the property owner. Other amendments clarify that attachments to rendition statements and reports are protected by the same confidentiality provisions as apply to the rendition statements and reports themselves.