CS H.B. 1879 75(R)BILL ANALYSIS


WAYS & MEANS
H.B. 1879
By: Thompson
4-3-97
Committee Report (Unamended)



BACKGROUND 

Chapter 22, Tax Code (Renditions and Other Reports), requires owners of
business personal property to file annual renditions of that property. A
property owner who files a false rendition may be prosecuted for tampering
with a government document.  A potential defense to prosecution has been
raised when an agent who represents the property owner files a rendition
or report and claims not to have signed the document.  Requiring
renditions to be sworn before a notary public may eliminate this defense. 

Section 22.27, Tax Code (Confidential Information), provides that
rendition statements are confidential and not subject to disclosure under
the open records act. Many properties are complex in nature and require
the property owner to supply other information to the appraiser. The
confidentiality of this other information is not clearly established in
the Tax Code. 

PURPOSE

This bill requires that rendition statements or reports of property that
are filed with the chief appraiser for ad valorem tax purposes be sworn to
before a notary public; also provides that all information that a property
owner files in conjunction with a rendition statement are afforded the
same confidentially as rendition statements. 

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency or
institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.Amends Section 22.24, Tax Code (Rendition and Report Forms), by
adding subsection (e), requiring a rendition or report of property that is
filed with the chief appraiser for ad valorem tax purposes, must be sworn
to before a notary public. Also provides that the comptroller may not
prescribe or approve a rendition or report unless the form provides for
the person filing the form to swear to the truth and accuracy of the
information provided. 

SECTION 2.Amends Section 22.27(a), Tax Code (Confidential Information), to
make attachments and other information provided to the chief appraiser by
a property owner for the purpose of appraising the owner's property,
confidential to the same extent as the rendition itself. 

SECTION 3.Effective date: September 1, 1997.

SECTION 4.Emergency clause.