TITLE: Relating to the confidentiality of certain information in the possession of an appraisal district; amending provisions subject to a criminal penalty.

SUMMARY: Relating to the confidentiality of certain information in the possession of an appraisal district; amending provisions subject to a criminal penalty.

FULL TEXT:
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.