By Goolsby H.B. No. 71 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the application of certain ad valorem tax overpayments 1-3 and erroneous payments to certain delinquent ad valorem taxes. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 31.11, Tax Code, is amended by amending 1-6 Subsection (b) and adding Subsection (c) to read as follows: 1-7 (b) A taxing unit that determines a taxpayer is delinquent 1-8 in ad valorem tax payments on property other than the property for 1-9 which liability for a refund arises may apply the amount of an 1-10 overpayment or erroneous payment to the payment of the delinquent 1-11 taxes if the taxpayer was the sole owner of the property: 1-12 (1) for which the refund is sought on January 1 of the 1-13 tax year in which those taxes were assessed; and 1-14 (2) on which the taxes are delinquent on January 1 of 1-15 the tax year for which those taxes were assessed. 1-16 (c) An application for a refund must be made within three 1-17 years after the date of the payment or the taxpayer waives the 1-18 right to the refund. 1-19 SECTION 2. Section 26.15, Tax Code, is amended by adding 1-20 Subsection (g) to read as follows: 1-21 (g) A taxing unit that determines a taxpayer is delinquent 1-22 in ad valorem tax payments on property other than the property for 1-23 which liability for a refund arises may apply the amount of an 1-24 overpayment to the payment of the delinquent taxes if the taxpayer 2-1 was the sole owner of the property: 2-2 (1) for which the refund is sought on January 1 of the 2-3 tax year in which those taxes were assessed; and 2-4 (2) on which the taxes are delinquent on January 1 of 2-5 the tax year for which those taxes were assessed. 2-6 SECTION 3. This Act takes effect September 1, 1993, and 2-7 applies only to refunds the liability for which arises on or after 2-8 that date. 2-9 SECTION 4. The importance of this legislation and the 2-10 crowded condition of the calendars in both houses create an 2-11 emergency and an imperative public necessity that the 2-12 constitutional rule requiring bills to be read on three several 2-13 days in each house be suspended, and this rule is hereby suspended.