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. This subsection does not apply to a rendition or 1-12 report filed by the property owner, an employee of the property 1-13 owner, or an employee of a property owner on behalf of an 1-14 affiliated entity of the property owner. 1-15 SECTION 2. Section 22.27(a), Tax Code, is amended to read as 1-16 follows: 1-17 (a) Rendition statements, real and personal property 1-18 reports, attachments to those statements and reports, and other 1-19 information the owner of property provides to the appraisal office 1-20 in connection with the appraisal of the property, including income 1-21 and expense information related to a property filed with an 1-22 appraisal office and information voluntarily disclosed to an 1-23 appraisal office or the comptroller about real or personal property 1-24 sales prices after a promise it will be held confidential, are 2-1 confidential and not open to public inspection. The statements and 2-2 reports and the information they contain about specific real or 2-3 personal property or a specific real or personal property owner and 2-4 information voluntarily disclosed to an appraisal office about real 2-5 or personal property sales prices after a promise it will be held 2-6 confidential may not be disclosed to anyone other than an employee 2-7 of the appraisal office who appraises property except as authorized 2-8 by Subsection (b) of this section. 2-9 SECTION 3. This Act takes effect September 1, 1997. 2-10 SECTION 4. The importance of this legislation and the 2-11 crowded condition of the calendars in both houses create an 2-12 emergency and an imperative public necessity that the 2-13 constitutional rule requiring bills to be read on three several 2-14 days in each house be suspended, and this rule is hereby suspended. _______________________________ _______________________________ President of the Senate Speaker of the House I certify that H.B. No. 1879 was passed by the House on April 18, 1997, by a non-record vote; and that the House concurred in Senate amendments to H.B. No. 1879 on May 12, 1997, by a non-record vote. _______________________________ Chief Clerk of the House I certify that H.B. No. 1879 was passed by the Senate, with amendments, on May 8, 1997, by a viva-voce vote. _______________________________ Secretary of the Senate APPROVED: _____________________ Date _____________________ Governor