| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the confidentiality of certain information in the |
|
|
possession of an appraisal district; amending provisions subject to |
|
|
a criminal penalty. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 22.27(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) Rendition statements and the information contained in |
|
|
those statements and [, real and personal property reports,
|
|
|
attachments to those statements and reports, and other information
|
|
|
the owner of property provides to the appraisal office in
|
|
|
connection with the appraisal of the property, including] income |
|
|
and expense information related to a property filed with an |
|
|
appraisal office is confidential. Other information the owner of |
|
|
property provides to the appraisal office in connection with the |
|
|
appraisal of property after a promise it will be held confidential |
|
|
and information voluntarily disclosed to an appraisal office or the |
|
|
comptroller about real or personal property sales prices after a |
|
|
promise it will be held confidential is [, are] confidential [and
|
|
|
not open to public inspection]. Information that is confidential |
|
|
under this subsection [The statements and reports and the
|
|
|
information they contain about specific real or personal property
|
|
|
or a specific real or personal property owner and information
|
|
|
voluntarily disclosed to an appraisal office about real or personal
|
|
|
property sales prices after a promise it will be held confidential] |
|
|
may not be disclosed to anyone other than an employee of the |
|
|
appraisal office who appraises property except as authorized by |
|
|
Subsection (b) [of this section]. |
|
|
SECTION 2. The change in law made by this Act applies only |
|
|
to an offense committed on or after the effective date of this Act. |
|
|
An offense committed before the effective date of this Act is |
|
|
governed by the law in effect on the date the offense was committed, |
|
|
and the former law is continued in effect for that purpose. For |
|
|
purposes of this section, an offense was committed before the |
|
|
effective date of this Act if any element of the offense was |
|
|
committed before that date. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2015. |