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A BILL TO BE ENTITLED
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AN ACT
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relating to the disclosure of certain ad valorem tax appraisal |
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information and other confidential information. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 552.148(c), Government Code, as added by |
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Chapter 471 (H.B. 2188), Acts of the 80th Legislature, Regular |
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Session, 2007, is amended to read as follows: |
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(c) Notwithstanding Subsection (a) or Section 403.304, |
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[Government Code,] so as to assist a property owner, a school |
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district, or an appraisal district in a protest filed under Section |
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403.303, [Government Code,] the property owner, the school |
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district, the appraisal district, or an agent of the property |
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owner, school district, or appraisal district may, on request, |
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obtain from the comptroller any information, including |
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confidential information, obtained by the comptroller in |
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connection with the comptroller's finding that is being protested |
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and may, on request, obtain from an appraisal district any |
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information, including confidential information, obtained by the |
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appraisal district that relates to the appraisal of property |
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involved in the comptroller's finding that is being protested. |
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Confidential information obtained by a property owner, a school |
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district, an appraisal district, or an agent of the property owner, |
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school district, or appraisal district under this subsection: |
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(1) remains confidential in the possession of the |
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property owner, school district, appraisal district, or agent; and |
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(2) may not be disclosed to a person who is not |
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authorized to receive or inspect the information. |
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SECTION 2. Section 22.27(b), Tax Code, is amended to read as |
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follows: |
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(b) Information made confidential by this section may be |
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disclosed: |
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(1) in a judicial or administrative proceeding |
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pursuant to a lawful subpoena; |
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(2) to the person who filed the statement or report or |
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the owner of property subject to the statement, report, or |
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information or to a representative of either authorized in writing |
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to receive the information; |
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(3) to the comptroller and the comptroller's employees |
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authorized by the comptroller in writing to receive the information |
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or to an assessor or a chief appraiser if requested in writing; |
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(4) in a judicial or administrative proceeding |
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relating to property taxation to which the person who filed the |
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statement or report or the owner of the property that is a subject |
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of the statement, report, or information is a party; |
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(5) for statistical purposes if in a form that does not |
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identify specific property or a specific property owner; |
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(6) if and to the extent the information is required to |
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be included in a public document or record that the appraisal office |
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is required to prepare or maintain; [or] |
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(7) to a taxing unit or its legal representative that |
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is engaged in the collection of delinquent taxes on the property |
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that is the subject of the information; |
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(8) to an employee or agent of a taxing unit |
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responsible for auditing, monitoring, or reviewing the operations |
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of an appraisal district; or |
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(9) to an employee or agent of a school district that |
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is engaged in the preparation of a protest of the comptroller's |
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property value study in accordance with Section 403.303, Government |
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Code. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |