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