Honorable Dan Patrick, Lieutenant Governor, Senate
FROM:
Ursula Parks, Director, Legislative Budget Board
IN RE:
SB46 by Zaffirini (Relating to the confidentiality of certain property tax appraisal photographs.), As Passed 2nd House
No fiscal implication to the State is anticipated.
The bill would amend the Government Code to require a political subdivision to disclose a photograph to a requestor for certain purposes. The bill would permit a photograph to be used as evidence in certain circumstances if it is relevant to the determination of the matter being protested or appealed. The bill would permit a photograph to be used to ascertain the location of equipment used to produce or transmit oil and gas for purposes of taxation if that equipment is located on January 1 in the appraisal district for the preceding 365 consecutive days.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.