Tex.
Gov't Code Section 552.149
Exception: Confidentiality of Records of Comptroller or Appraisal District Received from Private Entity
(a)
Information relating to real property sales prices, descriptions, characteristics, and other related information received from a private entity by the comptroller or the chief appraiser of an appraisal district under Chapter 6 (Local Administration), Tax Code, is excepted from the requirements of Section 552.021 (Availability of Public Information).(b)
Notwithstanding Subsection (a), the property owner or the owner’s agent may, on request, obtain from the chief appraiser of the applicable appraisal district a copy of each item of information described by Section 41.461 (Notice of Certain Matters Before Hearing; Delivery of Requested Information)(a)(2), Tax Code, and a copy of each item of information that the chief appraiser took into consideration but does not plan to introduce at the hearing on the protest. In addition, the property owner or agent may, on request, obtain from the chief appraiser comparable sales data from a reasonable number of sales that is relevant to any matter to be determined by the appraisal review board at the hearing on the property owner’s protest or by the arbitrator at the hearing on the property owner’s appeal under Chapter 41A (Appeal Through Binding Arbitration), Tax Code, of the appraisal review board’s order determining the protest. Information obtained under this subsection:(1)
remains confidential in the possession of the property owner or agent; and(2)
may not be disclosed or used for any purpose except as evidence or argument at the hearing on:(A)
the protest; or(B)
the appeal under Chapter 41A (Appeal Through Binding Arbitration), Tax Code.(c)
Notwithstanding Subsection (a) or Section 403.304 (Cooperation with Comptroller; Confidentiality), so as to assist a property owner or an appraisal district in a protest filed under Section 403.303 (Protest), the property owner, the district, or an agent of the property owner or district may, on request, obtain from the comptroller any information, including confidential information, obtained by the comptroller in connection with the comptroller’s finding that is being protested. Confidential information obtained by a property owner, an appraisal district, or an agent of the property owner or district under this subsection:(1)
remains confidential in the possession of the property owner, district, or agent; and(2)
may not be disclosed to a person who is not authorized to receive or inspect the information.(d)
Notwithstanding Subsection (a) or Section 403.304 (Cooperation with Comptroller; Confidentiality), so as to assist a school district in the preparation of a protest filed or to be filed under Section 403.303 (Protest), the school district or an agent of the school district may, on request, obtain from the comptroller or the appraisal district any information, including confidential information, obtained by the comptroller or the appraisal district that relates to the appraisal of property involved in the comptroller’s finding that is being protested. Confidential information obtained by a school district or an agent of the school district under this subsection:(1)
remains confidential in the possession of the school district or agent; and(2)
may not be disclosed to a person who is not authorized to receive or inspect the information.(e)
Repealed by Acts 2021, 87th Leg., R.S., Ch. 557 (S.B. 334), Sec. 2, eff. June 14, 2021.
Source:
Section 552.149 — Exception: Confidentiality of Records of Comptroller or Appraisal District Received from Private Entity, https://statutes.capitol.texas.gov/Docs/GV/htm/GV.552.htm#552.149
(accessed Jun. 5, 2024).