Tex. Tax Code Section 23.126
Declarations and Statements Confidential


(a)

in this section:

(1)

“Collector” has the meaning given it in Section 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value) of this code.

(2)

“Chief appraiser” has the meaning given it in Section 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value) of this code.

(3)

“Dealer” has the meaning given it in Section 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value) of this code.

(4)

“Declaration” has the meaning given it in Section 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value) of this code.

(5)

“Owner” has the meaning given it in Section 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value) of this code.

(6)

“Statement” has the meaning given it in Section 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value) 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 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value) or Section 23.125 (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 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value) or Section 23.125 (Prepayment of Taxes by Certain Taxpayers) of this code;

(6)

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

(7)

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

(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. 836, Sec. 5, eff. Jan. 1, 1996. Renumbered from Tax Code Sec. 23.12F by Acts 1997, 75th Leg., ch. 165, Sec. 31.01(73), eff. Sept. 1, 1997.

Source: Section 23.126 — Declarations and Statements Confidential, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­23.­htm#23.­126 (accessed Mar. 23, 2024).

23.01
Appraisals Generally
23.03
Compilation of Large Properties and Properties Subject to Limitation on Appraised or Taxable Value
23.011
Cost Method of Appraisal
23.11
Governmental Action that Constitutes Taking
23.012
Income Method of Appraisal
23.12
Inventory
23.013
Market Data Comparison Method of Appraisal
23.13
Taxable Leaseholds
23.014
Exclusion of Property as Real Property
23.14
Appraisal of Property Subject to Environmental Response Requirement
23.15
Intangibles of an Insurance Company
23.16
Intangibles of a Savings and Loan Association
23.17
Mineral Interest Not Being Produced
23.18
Property Owned by a Nonprofit Homeowners’ Organization for the Benefit of Its Members
23.19
Property Occupied by Stockholders of Corporation Incorporated Under Cooperative Association Act
23.20
Waiver of Special Appraisal
23.21
Property Used to Provide Affordable Housing
23.22
Land Use of Which Is Restricted by Governmental Entity
23.23
Limitation on Appraised Value of Residence Homestead
23.24
Furniture, Fixtures, and Equipment
23.25
Appraisal of Land Used for Single-family Residential Purposes that Is Contiguous to Agricultural or Open-space Land with Common Ownership
23.26
Solar Energy Property
23.41
Appraisal
23.42
Eligibility
23.43
Application
23.44
Action on Application
23.45
Application Confidential
23.46
Additional Taxation
23.47
Loan Secured by Lien on Agricultural-use Land
23.48
Reappraisal of Land Subject to Temporary Quarantine for Ticks
23.51
Definitions
23.52
Appraisal of Qualified Agricultural Land
23.53
Capitalization Rate
23.54
Application
23.55
Change of Use of Land
23.56
Land Ineligible for Appraisal as Open-space Land
23.57
Action on Applications
23.58
Loan Secured by Lien on Open-space Land
23.59
Appraisal of Open-space Land that Is Converted to Timber Production
23.60
Reappraisal of Land Subject to Temporary Quarantine for Ticks
23.71
Definitions
23.72
Qualification for Productivity Appraisal
23.73
Appraisal of Qualified Timber Land
23.74
Capitalization Rate
23.75
Application
23.76
Change of Use of Land
23.77
Land Ineligible for Appraisal as Timber Land
23.78
Minimum Taxable Value of Timber Land
23.79
Action on Applications
23.81
Definitions
23.82
Voluntary Restrictions
23.83
Appraisal of Restricted Land
23.84
Application
23.85
Action on Application
23.86
Additional Taxation for Preceding Years
23.87
Penalty for Violating Deed Restriction
23.91
Definitions
23.92
Voluntary Restrictions
23.93
Appraisal of Restricted Land
23.94
Application
23.95
Action on Application
23.96
Taxation for Preceding Years
23.97
Penalty for Violating Deed Restriction
23.0101
Consideration of Alternate Appraisal Methods
23.121
Dealer’s Motor Vehicle Inventory
23.122
Prepayment of Taxes by Certain Taxpayers
23.123
Declarations and Statements Confidential
23.124
Dealer’s Vessel and Outboard Motor Inventory
23.125
Prepayment of Taxes by Certain Taxpayers
23.126
Declarations and Statements Confidential
23.127
Retail Manufactured Housing Inventory
23.128
Prepayment of Taxes by Manufactured Housing Retailers
23.129
Waiver of Certain Penalties
23.135
License to Occupy Dwelling Unit in Tax-exempt Retirement Community
23.175
Oil or Gas Interest
23.215
Appraisal of Certain Nonexempt Property Used for Low-income or Moderate-income Housing
23.231
Circuit Breaker Limitation on Appraised Value of Real Property Other than Residence Homestead
23.425
Eligibility of Land Used for Growing Florist Items in Certain Counties
23.426
Temporary Cessation of Agricultural Use Due to Quarantine for Ticks
23.431
Late Application for Agricultural Designation
23.521
Standards for Qualification of Land for Appraisal Based on Wildlife Management Use
23.522
Temporary Cessation of Agricultural Use During Drought
23.523
Temporary Cessation of Agricultural Use When Property Owner Deployed or Stationed Outside State as Member of Armed Services
23.524
Temporary Cessation of Agricultural Use to Manage the Spread of Certain Pests
23.525
Oil and Gas Operations on Land
23.526
Temporary Cessation of Agricultural Use Due to Quarantine for Ticks
23.541
Late Application for Appraisal as Agricultural Land
23.551
Additional Notice to Certain Landowners
23.751
Late Application for Appraisal as Timber Land
23.765
Oil and Gas Operations on Land
23.1211
Temporary Production Aircraft
23.1241
Dealer’s Heavy Equipment Inventory
23.1242
Prepayment of Taxes by Heavy Equipment Dealers
23.1243
Refund of Prepayment of Taxes on Fleet Transaction
23.9801
Definitions
23.9802
Qualification for Appraisal as Restricted-use Timber Land
23.9803
Appraisal of Qualified Restricted-use Timber Land
23.9804
Application
23.9805
Action on Application
23.9806
Application Denial Based on Zone Location
23.9807
Change of Use of Land
23.9808
Oil and Gas Operations on Land

Accessed:
Mar. 23, 2024

§ 23.126’s source at texas​.gov