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Senate Bill 798 |
Senate Author: Carona |
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Effective: 1-1-10 |
House Sponsor: Jackson, Jim |
Senate Bill 798 amends the Tax Code to require as a prerequisite for the refund of an overpayment or erroneous payment of property taxes, rather than a determination by the auditor for a taxing unit that a payment was excessive or erroneous, a determination of that nature by the collector for the taxing unit, with which the auditor agrees. The bill creates an exception to provisions that control the making of refunds by a collector who collects taxes for more than one taxing unit. It provides that, in the case of an overpayment or erroneous payment submitted to a collector who collects taxes for multiple taxing units, one of which is a county with a population of two million or more, a taxpayer is freed from the requirement to apply for a refund if the refund amount is between $5 and $5,000. The bill makes a conforming change requiring the collector to mail notice and a refund application form only if a payment exceeds by more than $5,000 the amount of taxes owed, for a tax year, to a taxing unit for which the collector collects taxes. Additional conforming changes relate to certain refunds to a veteran's organization that has made late application for a tax exemption.