Texas Tax Code

§ 22.27 — CONFIDENTIAL INFORMATION

TX § 22.27Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 22. RENDITIONS AND OTHER REPORTS · Art. B. REQUIREMENTS AND PROCEDURES

Statute text

View on source

(a)Rendition statements, 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 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, are confidential and not open to public inspection. 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.

(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 statement or report or the owner of property subject to the statement, report, or information or to a representative of either 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 statement or report or the owner of the property that is a subject of the statement, report, or information is a party;

…

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 1153 (H.B. 2941), Sec. 2, eff. June 19, 2009.