Texas Tax Code 23.123 – Declarations and Statements Confidential
(a) In this section:
(1) “Collector” has the meaning given it in § 23.122 of this code.
(2) “Chief appraiser” has the meaning given it in § 23.122 of this code.
(3) “Dealer” has the meaning given it in § 23.121 of this code.
(4) “Declaration” has the meaning given it in § 23.122 of this code.
(5) “Owner” has the meaning given it in § 23.121 of this code.
(6) “Statement” has the meaning given it in § 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 § 23.121 or § 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.
Attorney's Note
Under the Texas Codes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class B misdemeanor | up to 180 days | up to $2,000 |
Terms Used In Texas Tax Code 23.123
- Appraisal: A determination of property value.
- Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Escrow: Money given to a third party to be held for payment until certain conditions are met.
- in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
- Subpoena: A command to a witness to appear and give testimony.
(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 § 23.121 or § 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.