Enrolled Bill Summary

Senate Bill 446 amends the Tax Code to specify procedures relating to applications for refunds of excess or erroneous property tax payments. A taxpayer may apply by filing a form prescribed by the comptroller or by written request including information sufficient to determine refund entitlement. The collector for a taxing unit must provide a copy of the application form on request, at no charge. If a refund requires approval by a taxing unit's governing body, the collector is responsible for indicating approval or disapproval. No signature from the governing body's presiding officer is necessary.