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A BILL TO BE ENTITLED
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AN ACT
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relating to access to certain confidential information provided in |
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an application for an exemption from ad valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 11.48(a) and (b), Tax Code, are amended |
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to read as follows: |
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(a) A driver's license number, personal identification |
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certificate number, or social security account number provided in |
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an application for an exemption filed with a chief appraiser is |
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confidential and not open to public inspection. The information |
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may not be disclosed to anyone other than an employee or agent of |
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the appraisal district [office] who appraises property or performs |
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appraisal services for the appraisal district, except as authorized |
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by Subsection (b). |
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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 application or to the |
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person's representative authorized in writing to receive the |
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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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application is a party; or |
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(5) 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 |
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district [office] is required by law to prepare or maintain. |
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SECTION 2. This Act takes effect September 1, 2015. |