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House Bill 2792 |
House Author: Elkins |
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Effective: 6-14-13 |
Senate Sponsor: Hegar |
House Bill 2792 amends the Tax Code to require an appraisal review board to conduct a hearing on a property owner protest that is closed to the public if the property owner or the chief appraiser intends to disclose proprietary or confidential information at the hearing that will assist the review board in determining the protest. The bill authorizes the review board to hold such a closed hearing only on a joint motion by the property owner and the chief appraiser. The bill establishes that proprietary or confidential information disclosed at a closed hearing is considered confidential in the same manner and under the same provisions as rendition statements, property reports, and other information provided by a property owner to an appraisal office in connection with the appraisal of property.