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.