Sec. 403.304. COOPERATION WITH COMPTROLLER; CONFIDENTIALITY. (a) A school district, appraisal district, or other governmental entity in this state shall promptly comply with an oral or written request from the comptroller for information to be used in conducting a study, including information that is made confidential by Chapter 552 of this code, Section 22.27, Tax Code, or another law of this state.
(a-1) All information the comptroller obtains from a person, other than a government or governmental subdivision or agency, under an assurance that the information will be kept confidential, in the course of conducting a study is confidential and may not be disclosed except as provided in 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 gave the information to the comptroller; or
(3) for statistical purposes if in a form that does not identify specific property or a specific property owner.
Added by Acts 1995, 74th Leg., ch. 260, Sec. 26, eff. May 30, 1995.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8), Sec. 3, eff. January 1, 2010.
Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8), Sec. 4, eff. January 1, 2010.
Text of subchapter effective on September 1, 2009, but only if a specific appropriation is provided as described by Acts 2009, 81st Leg., R.S., Ch. 654, Sec. 4, which states: This Act does not make an appropriation. This Act takes effect only if a specific appropriation for the implementation of the Act is provided in a general appropriations act of the 81st Legislature.
Structure Texas Statutes
Subtitle A - Executive Officers
Chapter 403 - Comptroller of Public Accounts
Subchapter M. Study of School District Property Values
Section 403.302. Determination of School District Property Values
Section 403.3022. Farm and Ranch Survey
Section 403.304. Cooperation With Comptroller; Confidentiality