Sec. 11.48. CONFIDENTIAL INFORMATION. (a) A driver's license number, personal identification certificate number, or social security account number provided in an application for an exemption filed with a chief appraiser is confidential and not open to public inspection. The information may not be disclosed to anyone other than an employee or agent of the appraisal district who appraises property or performs appraisal services for the appraisal district, except as authorized by Subsection (b).
(b) 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 application or to the person's representative authorized in writing to receive the information;
(3) to the comptroller and the comptroller's employees authorized by the comptroller in writing to receive the information or to an assessor or a chief appraiser if requested in writing;
(4) in a judicial or administrative proceeding relating to property taxation to which the person who filed the application is a party; or
(5) if and to the extent the information is required to be included in a public document or record that the appraisal district is required by law to prepare or maintain.
(c) A person who legally has access to an application for an exemption or who legally obtains the information from the application made confidential by this section commits an offense if the person knowingly:
(1) permits inspection of the confidential information by a person not authorized by Subsection (b) to inspect the information; or
(2) discloses the confidential information to a person not authorized by Subsection (b) to receive the information.
(d) An offense under Subsection (c) is a Class B misdemeanor.
Added by Acts 2003, 78th Leg., ch. 436, Sec. 1, eff. Sept. 1, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1118 (H.B. 3532), Sec. 1, eff. September 1, 2015.
Structure Texas Statutes
Subtitle C - Taxable Property and Exemptions
Chapter 11 - Taxable Property and Exemptions
Subchapter C. Administration of Exemptions
Section 11.41. Partial Ownership of Exempt Property
Section 11.42. Exemption Qualification Date
Section 11.421. Qualification of Religious Organization
Section 11.422. Qualifications of a School
Section 11.423. Qualification of Charitable Organization or Youth Association
Section 11.43. Application for Exemption
Section 11.431. Late Application for Homestead Exemption
Section 11.432. Homestead Exemption for Manufactured Home
Section 11.433. Late Application for Religious Organization Exemption
Section 11.434. Late Application for a School Exemption
Section 11.435. Late Application for Charitable Organization Exemption
Section 11.436. Application for Exemption of Certain Property Used for Low-Income Housing
Section 11.437. Exemption for Cotton Stored in Warehouse
Section 11.438. Late Application for Veteran's Organization Exemption
Section 11.439. Late Applications for Disabled Veterans Exemptions
Section 11.4391. Late Application for Freeport Exemption
Section 11.44. Notice of Application Requirements
Section 11.45. Action on Exemption Applications
Section 11.46. Compilation of Partial Exemptions
Section 11.47. Mail Survey of Residence Homesteads
Section 11.48. Confidential Information