By Thompson                                           H.B. No. 1879

         75R6802 JD-F                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the rendition of property for ad valorem taxation.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Section 22.24, Tax Code, is amended by adding

 1-5     Subsection (e) to read as follows:

 1-6           (e)  To be valid, a rendition or report must be sworn to

 1-7     before an officer authorized by law to administer an oath.  The

 1-8     comptroller may not prescribe or approve a rendition or report form

 1-9     unless the form provides for the person filing the form to swear

1-10     that the information provided in the rendition or report is true

1-11     and accurate.

1-12           SECTION 2.  Section 22.27(a), Tax Code, is amended to read as

1-13     follows:

1-14           (a)  Rendition statements, real and personal property

1-15     reports, attachments to those statements and reports, and other

1-16     information the owner of property provides to the appraisal office

1-17     in connection with the appraisal of the property, including income

1-18     and expense information related to a property filed with an

1-19     appraisal office and information voluntarily disclosed to an

1-20     appraisal office or the comptroller about real or personal property

1-21     sales prices after a promise it will be held confidential, are

1-22     confidential and not open to public inspection.  The statements and

1-23     reports and the information they contain about specific real or

1-24     personal property or a specific real or personal property owner and

 2-1     information voluntarily disclosed to an appraisal office about real

 2-2     or personal property sales prices after a promise it will be held

 2-3     confidential may not be disclosed to anyone other than an employee

 2-4     of the appraisal office who appraises property except as authorized

 2-5     by Subsection (b) of this section.

 2-6           SECTION 3.  This Act takes effect September 1, 1997.

 2-7           SECTION 4.  The importance of this legislation and the

 2-8     crowded condition of the calendars in both houses create an

 2-9     emergency and an imperative public necessity that the

2-10     constitutional rule requiring bills to be read on three several

2-11     days in each house be suspended, and this rule is hereby suspended.