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House Bill 2941 |
House Author: Paxton |
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Effective: 6-19-09 |
Senate Sponsor: Williams et al. |
The Government Code requires the comptroller of public accounts periodically to conduct a study to determine the taxable value of property in each school district for the purpose of allocating state educational funding. In certain cases, a property owner or a school district may protest the comptroller's findings on a property included in the study. The open records law exempts real property sales prices, descriptions, characteristics, or similar information received from a private entity by the comptroller or a chief appraiser from required public availability under that law, except that a property owner, school district, or appraisal district may obtain from the comptroller any information, including confidential information, obtained by the comptroller that relates to such a protest. The confidential information remains confidential in the possession of the owner or district, however, and may not be disclosed to a person who is not authorized to receive or inspect it. House Bill 2941 amends the Government Code to authorize a school district to obtain information relating to a protest of the comptroller's findings not only from the comptroller but also from the appraisal district, and extends that access to not only a filed protest but also the preparation of a protest that is to be filed. The bill makes all of the above provisions relating to exempted information applicable only if the information relates to real property located in a county having a population of 20,000 or more.
House Bill 2941 amends the Tax Code to allow confidential information provided by an owner to an appraisal office in connection with the appraisal of property to be disclosed to an employee or agent of a taxing unit responsible for auditing, monitoring, or reviewing the operations of an appraisal district or to an employee or agent of a school district that is engaged in the preparation of a protest of the comptroller's school district property value study.