By Craddick H.B. No. 2624
Substitute the following for H.B. No. 2624:
By Craddick C.S.H.B. No. 2624
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the appraisal and ad valorem taxation of certain types
1-3 of personal property.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.12(f), Property Tax Code, is amended
1-6 to read as follows:
1-7 (f) The owner of an inventory other than a dealer's motor
1-8 vehicle <an applicable> inventory as that term is defined in
1-9 Section 23.12A of this code may elect to have the inventory
1-10 appraised at its market value as of September 1 of the year
1-11 preceding the tax year to which the appraisal applies by filing an
1-12 application with the chief appraiser requesting that the inventory
1-13 be appraised as of September 1. The application must clearly
1-14 describe the inventory to which it applies and be signed by the
1-15 owner of the inventory. The application applies to the appraisal
1-16 of the inventory in each tax year that begins after the next August
1-17 1 following the date the application is filed with the chief
1-18 appraiser unless the owner of the inventory by written notice filed
1-19 with the chief appraiser revokes the application or the ownership
1-20 of the inventory changes. A notice revoking the application is
1-21 effective for each tax year that begins after the next September 1
1-22 following the date the notice of revocation is filed with the chief
1-23 appraiser.
2-1 SECTION 2. Section 23.12A, Property Tax Code, is amended to
2-2 read as follows:
2-3 Sec. 23.12A. DEALER'S MOTOR VEHICLE <Special> Inventory;
2-4 Value. (a) In this section:
2-5 (1) "Chief appraiser" means the chief appraiser for
2-6 the appraisal district in which a dealer's motor vehicle inventory
2-7 is located. <"Applicable inventory" means an inventory that is
2-8 held for resale and that consists of individual units of personal
2-9 property, each unit of which must, as a matter of law, be titled in
2-10 the name of the retail purchaser and be registered with the Texas
2-11 Department of Transportation through the office of the county tax
2-12 assessor-collector.>
2-13 (2) "Collector" means the county tax
2-14 assessor-collector in the county in which a dealer's motor vehicle
2-15 inventory is located.
2-16 (3) <(2)> "Dealer" means a person who holds a dealer's
2-17 general distinguishing number issued by the Texas Department of
2-18 Transportation under the authority of Article 6686, Revised
2-19 Statutes, or is authorized by law or interstate reciprocity
2-20 agreement to purchase vehicles in Texas without paying the motor
2-21 vehicle sales tax. The term does not include:
2-22 (A) a person who holds a manufacturer's license
2-23 issued by the Motor Vehicle Board of the Texas Department of
2-24 Transportation;
2-25 (B) an entity that is owned or controlled by a
3-1 person who holds a manufacturer's license issued by the Motor
3-2 Vehicle Board of the Texas Department of Transportation; or
3-3 (C) a dealer whose general distinguishing number
3-4 issued by the Texas Department of Transportation under the
3-5 authority of Article 6686, Revised Statutes, prohibits the dealer
3-6 from selling a vehicle to any person except a dealer.
3-7 (4) "Dealer's motor vehicle inventory" means all motor
3-8 vehicles held for sale by a dealer.
3-9 (5) "Dealer-financed sale" means the sale of a motor
3-10 vehicle in which the seller finances the purchase of the vehicle,
3-11 is the sole lender in the transaction, and retains exclusively the
3-12 right to enforce the terms of the agreement evidencing the sale.
3-13 (6) <(3)> <"Excluded inventory" means that part of an
3-14 applicable inventory that:>
3-15 <(A) is included in a transaction consisting of
3-16 five or more units sold to a single business entity that has a
3-17 manufacturer's or distributor's fleet identification number
3-18 authorizing the entity to make fleet purchases;>
3-19 <(B) is included in a transaction between
3-20 dealers; or>
3-21 <(C) consists of vehicles classified as medium
3-22 or heavy duty trucks of 16,000 pounds gross vehicular weight or
3-23 more>
3-24 "Declaration" means the dealer's motor vehicle
3-25 inventory declaration form promulgated by the comptroller as
4-1 required by this section.
4-2 (7) "Fleet transaction" means the sale of five or more
4-3 motor vehicles from a dealer's motor vehicle inventory to the same
4-4 business entity within one calendar year.
4-5 (8) "Motor vehicle" means a fully self-propelled
4-6 vehicle with at least two wheels which has as its primary purpose
4-7 the transport of a person or persons, or property, whether or not
4-8 intended for use on a public street, road, or highway.
4-9 (9) <(4)> "Owner" means a dealer who owes current year
4-10 vehicle inventory taxes <the person responsible for the payment of
4-11 property taxes> levied against a dealer's motor vehicle <special>
4-12 inventory.
4-13 (10) "Person" means a natural person, corporation,
4-14 partnership, or other legal entity.
4-15 (11) <5> "Sales price" means the total amount of money
4-16 paid or to be paid for the purchase of a motor vehicle as set forth
4-17 as "sales price" in the form entitled "Application for Texas
4-18 Certificate of Title" promulgated by the Texas Department of
4-19 Transportation. In a transaction that does not involve the use of
4-20 that form, the term means an amount of money that is equivalent, or
4-21 substantially equivalent, to the amount that would appear as "sales
4-22 price" on the Application for Texas Certificate of Title if that
4-23 form were involved.
4-24 <(6) "Special inventory" means that part of an
4-25 applicable inventory that remains after subtracting units included
5-1 in excluded inventory.>
5-2 (12) "Subsequent sale" means a dealer-financed sale of
5-3 a motor vehicle that, at the time of the sale, has been the subject
5-4 of a dealer-financed sale from the same dealer's motor vehicle
5-5 inventory in the same calendar year.
5-6 (13) <(7)> "Total annual sales" means the total of the
5-7 sales price from every sale <of units> from a dealer's motor
5-8 vehicle <special> inventory for a 12-month period <or for that
5-9 portion of a 12-month period for which the owner of a special
5-10 inventory is responsible for the payment of property taxes levied
5-11 against the special inventory>.
5-12 (b) For <Except as provided by Subsection (c)of this
5-13 section, for> the purpose of the computation of property tax, the
5-14 market value of a dealer's motor vehicle <special> inventory on
5-15 January 1 is the total annual sales from the dealer's motor vehicle
5-16 <special> inventory, less sales to dealers, fleet transactions, and
5-17 subsequent sales, for the 12-month period corresponding to the
5-18 prior tax year, divided by 12.
5-19 (c) For the purpose of the computation of property tax, the
5-20 market value of <a> the dealer's motor vehicle <special> inventory
5-21 of an owner who was not a dealer on January 1 of <with respect to
5-22 which sales were not made for the entire 12-month period
5-23 corresponding to> the prior tax year, the chief appraiser shall
5-24 <may> estimate the market value of the dealer's motor vehicle
5-25 <special> inventory. In making the estimate required <allowed> by
6-1 this subsection the chief appraiser shall extrapolate using sales
6-2 data, if any, generated by sales from the dealer's motor vehicle
6-3 <special> inventory in the prior tax year.
6-4 (d) Except for dealer's motor vehicle inventory, personal
6-5 property held by a dealer <Excluded inventory described in
6-6 Subsection (a)(3)(C) of this section> is appraised as provided by
6-7 other sections <Section 23.12(a)> of this code. In the case of a
6-8 dealer whose sales from dealer's motor vehicle inventory are made
6-9 predominantly to dealers, the chief appraiser shall appraise the
6-10 dealer's motor vehicle inventory as provided by Section 23.12 of
6-11 this code.
6-12 (e) A dealer is presumed to be an owner of a dealer's motor
6-13 vehicle inventory on January 1 if, in the 12-month period ending on
6-14 December 31 of the immediately preceding year, the dealer sold a
6-15 motor vehicle to a person other than a dealer. The presumption
6-16 created by this subsection is not rebutted by the fact that a
6-17 dealer has no motor vehicles physically on hand for sale from
6-18 dealer's motor vehicle inventory on January 1.
6-19 (f) The comptroller shall promulgate a form entitled
6-20 Dealer's Motor Vehicle Inventory Declaration. Except as provided
6-21 by Section 23.12B(l) of this code, not later than February 1 of
6-22 each year, or, in the case of a dealer who was not in business on
6-23 January 1, not later than 30 days after commencement of business,
6-24 each dealer shall file a declaration with the chief appraiser and
6-25 file a copy with the collector. The declaration is sufficient to
7-1 comply with this subsection if it sets forth the following
7-2 information:
7-3 (1) the name and business address of each location at
7-4 which the dealer owner conducts business;
7-5 (2) each of the dealer's general distinguishing
7-6 numbers issued by the Texas Department of Transportation;
7-7 (3) a statement that the dealer owner is the owner of
7-8 a dealer's motor vehicle inventory; and
7-9 (4) the market value of the dealer's motor vehicle
7-10 inventory for the current tax year as computed under Section
7-11 23.12A(b) of this code.
7-12 (g) Under the terms provided by this subsection, the chief
7-13 appraiser may examine the books and records of the holder of a
7-14 general distinguishing number issued by the Texas Department of
7-15 Transportation. A request made under this subsection must be made
7-16 in writing, delivered personally to the custodian of the records,
7-17 must provide a period not less than 15 days for the person to
7-18 respond to the request, and must state that the person to whom it
7-19 is addressed has the right to seek judicial relief from compliance
7-20 with the request. In a request made under this section the chief
7-21 appraiser may examine:
7-22 (1) the document issued by the Texas Department of
7-23 Transportation showing the person's general distinguishing number;
7-24 (2) documentation appropriate to allow the chief
7-25 appraiser to ascertain the applicability of this section and
8-1 Section 23.12B of this code to the person;
8-2 (3) sales records to substantiate information set
8-3 forth in the dealer's declaration filed by the person.
8-4 (h) If a dealer fails to file a declaration as required by
8-5 this section, or if, on the declaration required by this section, a
8-6 dealer reports the sale of fewer than five motor vehicles in the
8-7 prior year, the chief appraiser shall report that fact to the Texas
8-8 Department of Transportation.
8-9 (i) A dealer who fails to file a declaration required by
8-10 this section commits an offense. An offense under this subsection
8-11 is a misdemeanor punishable by a fine not to exceed $500. Each day
8-12 during which a dealer fails to comply with the terms of this
8-13 subsection is a separate violation.
8-14 (j) A person who violates Subsection (h) of this section
8-15 commits an offense. An offense under this subsection is a
8-16 misdemeanor punishable by a fine not to exceed $500. Each day
8-17 during which a person fails to comply with the terms of Subsection
8-18 (h) of this section is a separate violation.
8-19 (k) In addition to other penalties provided by law, a dealer
8-20 who fails to file a declaration required by this section shall
8-21 forfeit a penalty. A tax lien attaches to the dealer's business
8-22 personal property to secure payment of the penalty. The
8-23 appropriate district attorney, criminal district attorney, or
8-24 county attorney shall collect the penalty established by this
8-25 section in the name of the chief appraiser or collector. Venue of
9-1 an action brought under this subsection is in the county in which
9-2 the violation occurred or in the county in which the owner
9-3 maintains his principal place of business or residence. A penalty
9-4 forfeited under this subsection is $1000 for each month or part of
9-5 a month in which a declaration is not filed after it is due.
9-6 SECTION 3. Section 23.12B, Property Tax Code, is amended to
9-7 read as follows:
9-8 Sec. 23.12B. Prepayment of Taxes by Certain Taxpayers.
9-9 (a) In this section:
9-10 (1) "Aggregate tax rate" means the combined tax rates
9-11 of all relevant taxing units authorized by law to levy property
9-12 taxes against a dealer's motor vehicle inventory.
9-13 (2) <(1)> "Chief appraiser" has the meaning given it
9-14 in Section 23.12A of this code <means the chief appraiser for the
9-15 appraisal district in which is located an applicable inventory>.
9-16 (3) <(2)> "Collector" has the meaning given it in
9-17 Section 23.12A of this code <means the county tax
9-18 assessor-collector in the county in which is located a special
9-19 inventory>.
9-20 <(3) "County aggregate tax rate" means the combined
9-21 tax rate of all relevant taxing units in a county.>
9-22 (4) "Dealer's motor vehicle inventory" has the meaning
9-23 given it in Section 23.12A of this code.
9-24 (5) "Declaration" has the meaning given it in Section
9-25 23.12A of this code.
10-1 (6) <(4)> "Owner" has the meaning given it in Section
10-2 23.12A of this code.
10-3 <(7) "Special inventory" has the meaning given it in
10-4 Section 23.12A of this code.>
10-5 (7) <(5)> "Relevant taxing unit" means a taxing unit,
10-6 including the county, authorized by law to levy property taxes
10-7 against a dealer's motor vehicle <special> inventory.
10-8 (8) <(6)> "Sales price" has the meaning given it in
10-9 Section 23.12A of this code.
10-10 (9) <(8)> "Statement" <Special inventory tax
10-11 statement> means the dealer's motor vehicle inventory tax statement
10-12 filed on a form promulgated by the comptroller <of public accounts>
10-13 as required by this section.
10-14 (10) "Subsequent sale" has the meaning given it in
10-15 Section 23.12A of this code.
10-16 (11) <(9)> "Total annual sales" has the meaning given
10-17 it in Section 23.12A of this code.
10-18 (12) <(10)> "Unit property tax <value> factor" means a
10-19 number equal to <is> one-twelfth of the prior year <most recent
10-20 county> aggregate tax rate <for the county in which a special
10-21 inventory> at the location where a dealer's motor vehicle inventory
10-22 is located on January 1 of the current year<is located>.
10-23 (b) Except for a vehicle sold to a dealer, a vehicle
10-24 included in a fleet transaction, or a vehicle that is the subject
10-25 of a subsequent sale, an owner or a person who has agreed by
11-1 contract to pay the owner's current year property taxes levied
11-2 against the owner's motor vehicle inventory,<An owner> shall assign
11-3 a unit property tax <value> to each motor vehicle <unit> sold from
11-4 a dealer's motor vehicle <special> inventory. The unit property
11-5 tax <value> of each motor vehicle <unit> is determined by
11-6 multiplying the sales price of the motor vehicle <unit> by the unit
11-7 property tax <value> factor. On or before the 10th day of each
11-8 month the owner shall, together with the statement filed by the
11-9 owner as provided by this section, deposit with the collector a sum
11-10 equal to the total of unit property tax <value> assigned to all
11-11 motor vehicles <units> sold from the dealer's motor vehicle
11-12 <special> inventory in the prior month to which a unit property tax
11-13 was assigned. The money shall be deposited by the collector in or
11-14 otherwise credited by the collector to the owner's escrow account
11-15 for prepayment of property taxes as provided by this section. An
11-16 escrow account required by this section is used to pay property
11-17 taxes levied against the dealer's motor vehicle <special>
11-18 inventory, and the owner shall fund the escrow account as provided
11-19 by this subsection.
11-20 (c) The collector shall maintain the escrow account for each
11-21 owner in the county depository. The collector is not required to
11-22 maintain a separate account in the depository for each escrow
11-23 account created as provided by this section but shall maintain
11-24 separate records for each owner. The collector shall retain any
11-25 interest generated by the escrow account to defray the cost of
12-1 administration of the prepayment procedure established by this
12-2 section. Interest generated by an escrow account created as
12-3 provided by this section is the sole property of the collector, and
12-4 that interest may be used by no entity other than the collector.
12-5 Interest generated by an escrow account may not be used to reduce
12-6 or otherwise affect the annual appropriation to the collector that
12-7 would otherwise be made.
12-8 (d) The owner may not withdraw funds <the money> in an <the>
12-9 escrow account created pursuant to this section.
12-10 (e) The comptroller <of public accounts> shall promulgate a
12-11 form entitled a Dealer's Motor Vehicle <Special> Inventory Tax
12-12 Statement. A dealer <The owner of a special inventory> shall
12-13 complete the form with respect to each motor vehicle <unit> sold.
12-14 <from the owner's applicable inventory and> A dealer may use no
12-15 other form for that purpose. The statement <form>may include the
12-16 information the comptroller deems appropriate but shall include at
12-17 least the following:
12-18 (1) a description of the motor vehicle <unit> sold;
12-19 (2) <a statement as to whether or not the unit was
12-20 sold from the owner's special inventory;>
12-21 <(3)> the sales price of the motor vehicle <unit>;
12-22 (3) <(4)> the unit property tax <value> of the motor
12-23 vehicle <unit> if any <the unit was sold from the owner's special
12-24 inventory>; and
12-25 (4) <(5)> the reason no unit property tax is assigned
13-1 <the unit was excluded from the owner's special inventory,> if no
13-2 unit property tax <value> is assigned.
13-3 (f) On or before the 10th day of each month <the owner of> a
13-4 dealer <special inventory> shall file with the collector <chief
13-5 appraiser> the <special inventory tax> statement covering the sale
13-6 of each motor vehicle sold by the dealer <for each unit sold by the
13-7 owner from the owner's applicable inventory> in the prior month. A
13-8 dealer <An owner> shall file a copy of the statement with the chief
13-9 appraiser, retain documentation relating to the disposition of each
13-10 motor vehicle <unit> sold <from an applicable inventory, including
13-11 documentation relating to the exclusion of a unit from special
13-12 inventory and shall make that documentation available to the chief
13-13 appraiser upon request.> A chief appraiser or collector may
13-14 examine documents held by a dealer as provided by this subsection
13-15 in the same manner, and subject to the same provisions, as are set
13-16 forth in Section 23.12A(g) of this code.
13-17 (g) Except as provided by this subsection, the requirements
13-18 of Subsection (f) of this section apply to all dealers, without
13-19 regard to whether or not the dealer owes vehicle inventory tax for
13-20 the current year. A dealer who owes no vehicle inventory tax for
13-21 the current year because he was not in business on January 1:
13-22 (1) shall file the statement required by this section
13-23 showing the information required by this section for each month
13-24 during which the dealer is in business; and
13-25 (2) may neither assign a unit property tax to a motor
14-1 vehicle sold by the dealer nor remit money with the statement
14-2 unless pursuant to the terms of a contract as provided by
14-3 Subsection (l) of this section.
14-4 (h) A collector may establish a procedure, voluntary or
14-5 mandatory, by which the unit property tax of a vehicle is paid and
14-6 deposited into an owner's escrow account at the time of processing
14-7 the transfer of title to the motor vehicle.
14-8 (i) <(g)> A relevant taxing unit shall, on its tax bill
14-9 prepared for the owner of a dealer's motor vehicle <special>
14-10 inventory, separately itemize the taxes levied against the dealer's
14-11 motor vehicle <special> inventory. When the tax bill is prepared
14-12 by a relevant taxing unit for a dealer's motor vehicle <special>
14-13 inventory, the assessor for the relevant taxing unit, or an entity,
14-14 if any, other than the collector, that collects taxes on behalf of
14-15 the taxing unit, shall provide the collector a true and correct
14-16 copy of the tax bill sent to the owner, including taxes levied
14-17 against <the owner's> dealer's motor vehicle <special> inventory.
14-18 The collector shall apply the money in the owner's escrow account
14-19 to the taxes imposed and deliver a tax receipt to the owner. The
14-20 collector shall apply the amount to each relevant taxing unit in
14-21 proportion to the amount of taxes levied, and the assessor of each
14-22 relevant taxing unit shall apply the funds received from the
14-23 collector to the taxes owed by the owner.
14-24 (j) <(h)> If the amount in the escrow account is not
14-25 sufficient to pay the taxes in full, the collector shall apply the
15-1 money to the taxes and deliver to the owner a tax receipt for the
15-2 partial payment and a tax bill for the amount of the deficiency
15-3 <unpaid amount> together with a statement that the owner must remit
15-4 to the collector the balance of the total tax due.
15-5 (k) <(i)> The collector shall remit to each relevant taxing
15-6 unit the total amount collected by the collector in deficiency
15-7 payments. The assessor of each relevant taxing unit shall apply
15-8 those funds to the taxes owed by the owner. Taxes that are due but
15-9 not received by the collector <and remitted by the collector to
15-10 each relevant taxing unit> on or before January 31 are delinquent.
15-11 Not later than February 15 the collector shall distribute to
15-12 relevant taxing units in the manner set forth in this section all
15-13 funds collected pursuant to the authority of this section and held
15-14 in escrow by the collector as provided by this section. This
15-15 section does not impose a duty on a collector to collect delinquent
15-16 taxes that the collector is not otherwise obligated by law or
15-17 contract to collect.
15-18 <(j) The collector shall annually distribute among the
15-19 relevant taxing units, in proportion to the taxes levied by each
15-20 against the special inventory, funds, if any, that remain in the
15-21 escrow account after the payment of all property taxes due.>
15-22 <(k) Not later than February 1 of each year or, in the case
15-23 of an owner who was not in business on January 1, not later than 30
15-24 days after commencement of business, each owner shall file a
15-25 special inventory declaration with the chief appraiser and file a
16-1 copy with the county tax assessor-collector. The declaration is
16-2 sufficient to comply with this subsection if it sets forth the
16-3 following information:>
16-4 <(1) the name and business address of each location at
16-5 which the owner conducts business;>
16-6 <(2) each of the owner's general distinguishing
16-7 numbers, if the owner has a general distinguishing number issued by
16-8 the Texas Department of Transportation;>
16-9 <(3) a statement that the owner is the owner of a
16-10 special inventory; and>
16-11 <(4) the market value of the inventory for the current
16-12 tax year as computed under Section 23.12A(b) of this code.>
16-13 (l) A person who acquires the business or assets of an owner
16-14 may, by contract, agree to pay the current year vehicle inventory
16-15 taxes owed by the owner. The owner who owes the current year tax
16-16 and the person who acquires the business or assets of the owner
16-17 shall jointly notify the chief appraiser and the collector of the
16-18 terms of the agreement and of the fact that the other person has
16-19 agreed to pay the current year vehicle inventory taxes owed by the
16-20 dealer. The chief appraiser and the collector shall adjust their
16-21 records accordingly. Notwithstanding the terms of Section 23.12A
16-22 of this code, a person who agrees to pay current year vehicle
16-23 inventory taxes as provided by this subsection is not required to
16-24 file a declaration until the year following the acquisition. This
16-25 subsection does not relieve the selling owner of the tax liability.
17-1 <An owner who fails to file a special inventory declaration
17-2 required by this section commits an offense. An offense under this
17-3 subsection is a misdemeanor punishable by a fine not to exceed
17-4 $500. A fine collected under this subsection may be used only by
17-5 the collector to defray the cost of enforcing this section. Each
17-6 day during which an owner fails to comply with the terms of this
17-7 subsection is a separate violation.>
17-8 (m) A dealer <An owner> who fails to file a <special
17-9 inventory tax> statement as required by this section commits an
17-10 offense. An offense under this subsection is a misdemeanor
17-11 punishable by a fine not to exceed $100. <A fine collected under
17-12 this subsection may be used only by the collector to defray the
17-13 cost of enforcing this section.> Each day during which a dealer
17-14 <an owner> fails to comply with the terms of this subsection is a
17-15 separate violation.
17-16 (n) In addition to other penalties provided by law, a dealer
17-17 who fails to file a statement as required by this section shall
17-18 forfeit a penalty. A tax lien attaches to the owner's business
17-19 personal property to secure payment of the penalty. The
17-20 appropriate district attorney, criminal district attorney, or
17-21 county attorney shall collect the penalty established by this
17-22 section in the name of the chief appraiser or collector. Venue of
17-23 an action brought under this subsection is in the county in which
17-24 the violation occurred or in the county in which the owner
17-25 maintains his principal place of business or residence. A penalty
18-1 forfeited under this subsection is $500 for each month or part of a
18-2 month in which a statement is not filed after it is due.
18-3 (o) <(n)> An owner who fails to remit unit property taxes
18-4 <the amounts> due as required by this section <Subsection (b) of
18-5 this section> shall pay a penalty of five percent of the amount
18-6 due. If the amount is not paid within 10 days after the due date,
18-7 the owner shall pay an additional penalty of five percent of the
18-8 amount due. Notwithstanding the terms of this section, unit
18-9 property taxes paid on or before January 31 of the year following
18-10 the date on which they are due are not delinquent. The collector,
18-11 the collector's designated agent, or the county or district
18-12 attorney shall enforce the terms of this subsection <, and a
18-13 penalty collected under this subsection may be used only by the
18-14 collector to defray the cost of enforcing this section>. A penalty
18-15 under this subsection is in addition to any other penalty provided
18-16 by law <that may be due> if the owner's taxes are delinquent <not
18-17 paid in full by January 31>.
18-18 (p) Fines and penalties collected pursuant to the authority
18-19 of this section shall be deposited in the county depository to the
18-20 credit of the general fund.
18-21 SECTION 4. Chapter 23, Subchapter B, Property Tax Code, is
18-22 amended by adding Section 23.12C to read as follows:
18-23 Sec. 23.12C. DECLARATIONS AND STATEMENTS CONFIDENTIAL. (a)
18-24 In this section:
18-25 (1) "Collector" has the meaning given it in Section
19-1 23.12B of this code.
19-2 (2) "Chief appraiser" has the meaning given it in
19-3 Section 23.12B of this code.
19-4 (3) "Dealer" has the meaning given it in Section
19-5 23.12A of this code.
19-6 (4) "Declaration" has the meaning given it in Section
19-7 23.12B of this code.
19-8 (5) "Owner" has the meaning given it in Section 23.12A
19-9 of this code.
19-10 (6) "Statement" has the meaning given it in Section
19-11 12.12B of this code.
19-12 (b) Except as provided by this section, a declaration or
19-13 statement filed with a chief appraiser or collector as required by
19-14 Section 23.12A or Section 23.12B of this code is confidential and
19-15 not open to public inspection. A declaration or statement and the
19-16 information contained in either may not be disclosed to anyone
19-17 except an employee of the appraisal office who appraises the
19-18 property or to an employee of the county tax assessor-collector
19-19 involved in the maintenance of the owner's escrow account.
19-20 (c) Information made confidential by this section may be
19-21 disclosed:
19-22 (1) in a judicial or administrative proceeding
19-23 pursuant to a lawful subpoena;
19-24 (2) to the person who filed the declaration or
19-25 statement or to that person's representative authorized by the
20-1 person in writing to receive the information;
20-2 (3) to the comptroller or an employee of the
20-3 comptroller authorized by the comptroller to receive the
20-4 information;
20-5 (4) to a collector or chief appraiser;
20-6 (5) to a district attorney, criminal district attorney
20-7 or county attorney involved in the enforcement of a penalty imposed
20-8 pursuant to Section 23.12A or Section 23.12B of this code;
20-9 (6) for statistical purposes if in a form that does
20-10 not identify specific property or a specific property owner; or
20-11 (7) if and to the extent that the information is
20-12 required for inclusion in a public document or record that the
20-13 appraisal or collection office is required by law to prepare or
20-14 maintain.
20-15 (d) A person who knowingly permits inspection of a
20-16 declaration or statement by a person not authorized to inspect the
20-17 declaration or statement or who discloses confidential information
20-18 contained in the declaration or statement to a person not
20-19 authorized to receive the information commits an offense. An
20-20 offense under this subsection is a Class B misdemeanor.
20-21 SECTION 5. This Act takes effect January 1, 1996.
20-22 SECTION 6. The importance of this legislation and the
20-23 crowded condition of the calendars in both houses create an
20-24 emergency and an imperative public necessity that the
20-25 constitutional rule requiring bills to be read on three several
21-1 days in each house be suspended, and this rule is hereby suspended.