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House Bill 709 |
House Author: Isaac |
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Effective: 1-1-14 |
Senate Sponsor: Deuell |
Current law allows a taxing unit to apply the amount of any refund owed to a property owner as a result of the owner's overpayment or erroneous payment of the property taxes due on one property to the payment of delinquent taxes that may be due on another property belonging to the same owner. House Bill 709 amends the Tax Code to authorize a taxing unit alternatively to apply the amount of an overpayment or erroneous payment to the payment of any delinquent property taxes that may be due on any property belonging to the same owner for a tax year other than the tax year for which a refund is due.