Sec. 552.149. EXCEPTION: CONFIDENTIALITY OF RECORDS OF COMPTROLLER OR APPRAISAL DISTRICT RECEIVED FROM PRIVATE ENTITY    


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  • (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, Tax Code, is excepted from the requirements of Section 552.021.

    (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(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. 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 the protest.

    (c) Notwithstanding Subsection (a) or Section 403.304, so as to assist a property owner or an appraisal district in a protest filed under Section 403.303, 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, so as to assist a school district in the preparation of a protest filed or to be filed under Section 403.303, 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) This section applies to information described by Subsections (a), (c), and (d) and to an item of information or comparable sales data described by Subsection (b) only if the information, item of information, or comparable sales data relates to real property that is located in a county having a population of more than 50,000.

Added by Acts 2007, 80th Leg., R.S., Ch. 471 , Sec. 1, eff. June 16, 2007. Renumbered from Government Code, Section 552.148 by Acts 2009, 81st Leg., R.S., Ch. 87 , Sec. 27.001(39), eff. September 1, 2009. Amended by: Acts 2009, 81st Leg., R.S., Ch. 555 , Sec. 1, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1153 , Sec. 1, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 91 , Sec. 11.013, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1079 , Sec. 1, eff. June 17, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1229 , Sec. 34, eff. September 1, 2011.