Texas Tax Code

Sec. § 23.123
Declarations and Statements Confidential


(a)

In this section:

(1)

“Collector” has the meaning given it in Section 23.122 (Prepayment of Taxes by Certain Taxpayers) of this code.

(2)

“Chief appraiser” has the meaning given it in Section 23.122 (Prepayment of Taxes by Certain Taxpayers) of this code.

(3)

“Dealer” has the meaning given it in Section 23.121 (Dealer’s Motor Vehicle Inventory; Value) of this code.

(4)

“Declaration” has the meaning given it in Section 23.122 (Prepayment of Taxes by Certain Taxpayers) of this code.

(5)

“Owner” has the meaning given it in Section 23.121 (Dealer’s Motor Vehicle Inventory; Value) of this code.

(6)

“Statement” has the meaning given it in Section 23.122 (Prepayment of Taxes by Certain Taxpayers) of this code.

(b)

Except as provided by this section, a declaration or statement filed with a chief appraiser or collector as required by Section 23.121 (Dealer’s Motor Vehicle Inventory; Value) or Section 23.122 (Prepayment of Taxes by Certain Taxpayers) of this code is confidential and not open to public inspection. A declaration or statement and the information contained in either may not be disclosed to anyone except an employee of the appraisal office who appraises the property or to an employee of the county tax assessor-collector involved in the maintenance of the owner’s escrow account.

(c)

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 declaration or statement or to that person’s representative authorized by the person in writing to receive the information;

(3)

to the comptroller or an employee of the comptroller authorized by the comptroller to receive the information;

(4)

to a collector or chief appraiser;

(5)

to a district attorney, criminal district attorney or county attorney involved in the enforcement of a penalty imposed pursuant to Section 23.121 (Dealer’s Motor Vehicle Inventory; Value) or Section 23.122 (Prepayment of Taxes by Certain Taxpayers);

(6)

for statistical purposes if in a form that does not identify specific property or a specific property owner;

(7)

if and to the extent that the information is required for inclusion in a public document or record that the appraisal or collection office is required by law to prepare or maintain; or

(8)

to the Texas Department of Motor Vehicles for use by that department in auditing compliance of its licensees with appropriate provisions of applicable law.

(d)

A person who knowingly permits inspection of a declaration or statement by a person not authorized to inspect the declaration or statement or who discloses confidential information contained in the declaration or statement to a person not authorized to receive the information commits an offense. An offense under this subsection is a Class B misdemeanor.
Added by Acts 1995, 74th Leg., ch. 945, Sec. 4, eff. Jan. 1, 1996. Amended by Acts 1999, 76th Leg., ch. 1038, Sec. 2, eff. June 18, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.05, eff. September 1, 2009.
Source

Last accessed
Jun. 7, 2021