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.