HOUSE BILL 2220 |
HOUSE AUTHOR: Hilbert |
EFFECTIVE: 09-01-99 |
SENATE SPONSOR: Brown, J. E. "Buster" |
Under previous law, a collector of property taxes, before issuing a refund for overpayment or erroneous payment, had to obtain approval from the refunding taxing unit's governing body if the amount exceeded $500. House Bill 2220 amends the Tax Code to allow approval alternatively by the governing body of a taxing unit that collects for another taxing unit. It raises the approval threshold amount to $2,500 for a refund to be paid by a county with a population of 2.8 million or more and makes related changes to specify when refund liability arises for such a county.