By: Goolsby (Senate Sponsor - Carona) H.B. No. 500
(In the Senate - Received from the House April 14, 2003;
April 15, 2003, read first time and referred to Committee on State
Affairs; May 20, 2003, reported favorably by the following vote:
Yeas 7, Nays 0; May 20, 2003, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the confidentiality of certain information contained in
applications for ad valorem tax exemptions; providing criminal
penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by
adding Section 11.48 to read as follows:
Sec. 11.48. CONFIDENTIAL INFORMATION. (a) A driver's
license number, personal identification certificate number, or
social security account number provided in an application for an
exemption filed with a chief appraiser is confidential and not open
to public inspection. The information may not be disclosed to
anyone other than an employee of the appraisal office who appraises
property, except as authorized by Subsection (b).
(b) Information made confidential by this section may be
disclosed:
(1) in a judicial or administrative proceeding
pursuant to a lawful subpoena;
(2) to the person who filed the application or to the
person's representative authorized in writing to receive the
information;
(3) to the comptroller and the comptroller's employees
authorized by the comptroller in writing to receive the information
or to an assessor or a chief appraiser if requested in writing;
(4) in a judicial or administrative proceeding
relating to property taxation to which the person who filed the
application is a party; or
(5) if and to the extent the information is required to
be included in a public document or record that the appraisal office
is required by law to prepare or maintain.
(c) A person who legally has access to an application for an
exemption or who legally obtains the information from the
application made confidential by this section commits an offense if
the person knowingly:
(1) permits inspection of the confidential
information by a person not authorized by Subsection (b) to inspect
the information; or
(2) discloses the confidential information to a person
not authorized by Subsection (b) to receive the information.
(d) An offense under Subsection (c) is a Class B
misdemeanor.
SECTION 2. This Act takes effect September 1, 2003.
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