(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, § 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).

Terms Used In Texas Government Code 403.304

  • Appraisal: A determination of property value.
  • Comptroller: means the state comptroller of public accounts. 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.
  • Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005

(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.

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