Tax-Code Provisions

Attorney General's Opinion 1993 #221

No requirement for commissioner of revenue to reveal to public methodology used in determining fair market value for each particular property.

Attorney General's Opinion 1993 #217

The names of current and past delinquent payers of business license taxes may be disclosed under FOIA, but not the amount of the delinquency.

Attorney General's Opinion 1993 #001

Report prepared by the Auditor of Public Accounts (re: adequacy of accounting systems used by commissioners of revenue, directors of finance and other assessing officers) may be disclosed under FOIA.

Attorney General's Opinion 1992 #157

The names of delinquent taxpayers may be released under FOIA, but the amount of delinquency may not.

National Rural Utilities v. Greenlief

The tax-exempt status of certain individuals is information that is exempt from disclosure under FOIA by virtue of the Tax Code's general prohibition against release of taxpayer information.

Attorney General's Opinion 1986-87 #283

Record custodian can take precautions to preserve/safeguard records; also can set limits on the use of the office where records will be inspected. Clerk of courtÄ…s deed receipts book and real property appraisal cards are open to inspection under the Tax Code.

Attorney General's Opinion 1984-85 #313

Nothing in FOIA or the Tax Code prevents disclosing a list of names of delinquent real estate taxpayers.

Attorney General's Opinion 1981-82 #379A

Statistical information already accumulated by the commissioner of revenue may be released under FOIA.

Attorney General's Opinion 1981-82 #377A

The business address and type of business license granted is not information protected from disclosure by the tax code.

Attorney General's Opinion 1973-74 #412A

Personal property roll books are not subject to the Tax Code's confidentiality provisions. Nor is a list of business licensees.


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