|
Senate Bill 1856 |
Senate Author: Paxton |
|
Effective: 9-1-19 |
House Sponsor: Murphy |
Senate Bill 1856 amends the Tax Code to require a tax collector or taxing unit required by the Property Tax Code to deliver a refund to a person to send the refund to the person's mailing address as listed on the appraisal roll or, on the person's request, to another requested address. The bill clarifies that the person to whom a tax collector is required to refund a tax paid for a property subject to certain residence homestead exemptions is the person who was the owner of the property on the date the tax was paid.