TITLE: Relating to access to certain confidential information provided in an application for an exemption from ad valorem taxation.

SUMMARY: Relating to access to certain confidential information provided in an application for an exemption from ad valorem taxation.

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