Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2024 | Updated by Findlaw Staff
(a) In this section:
(1) “Collector” has the meaning given it in Section 23.122 of this code.
(2) “Chief appraiser” has the meaning given it in Section 23.122 of this code.
(3) “Dealer” has the meaning given it in Section 23.121 of this code.
(4) “Declaration” has the meaning given it in Section 23.122 of this code.
(5) “Owner” has the meaning given it in Section 23.121 of this code.
(6) “Statement” has the meaning given it in Section 23.122 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 or Section 23.122 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 or Section 23.122;
(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.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 23.123. Declarations and Statements Confidential - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-23-123/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)