H.B. No. 71
1-1 AN ACT
1-2 relating to the addition of certain property to the property tax
1-3 roll and to the application of certain ad valorem tax overpayments
1-4 and erroneous payments to certain delinquent ad valorem taxes.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 31.11, Tax Code, is amended by amending
1-7 Subsection (b) and adding Subsection (c) to read as follows:
1-8 (b) A taxing unit that determines a taxpayer is delinquent
1-9 in ad valorem tax payments on property other than the property for
1-10 which liability for a refund arises may apply the amount of an
1-11 overpayment or erroneous payment to the payment of the delinquent
1-12 taxes if the taxpayer was the sole owner of the property:
1-13 (1) for which the refund is sought on January 1 of the
1-14 tax year in which those taxes were assessed; and
1-15 (2) on which the taxes are delinquent on January 1 of
1-16 the tax year for which those taxes were assessed.
1-17 (c) An application for a refund must be made within three
1-18 years after the date of the payment or the taxpayer waives the
1-19 right to the refund.
1-20 SECTION 2. Section 26.15, Tax Code, is amended by adding
1-21 Subsection (g) to read as follows:
1-22 (g) A taxing unit that determines a taxpayer is delinquent
1-23 in ad valorem tax payments on property other than the property for
1-24 which liability for a refund arises may apply the amount of an
2-1 overpayment to the payment of the delinquent taxes if the taxpayer
2-2 was the sole owner of the property:
2-3 (1) for which the refund is sought on January 1 of the
2-4 tax year in which those taxes were assessed; and
2-5 (2) on which the taxes are delinquent on January 1 of
2-6 the tax year for which those taxes were assessed.
2-7 SECTION 3. Section 11.43(i), Tax Code, is amended to read as
2-8 follows:
2-9 (i) If the chief appraiser discovers that an exemption that
2-10 is not required to be claimed annually has been erroneously allowed
2-11 in any one of the five <10> preceding years, the chief appraiser
2-12 <he> shall add the property or appraised value that was erroneously
2-13 exempted for each year to the appraisal roll as provided by Section
2-14 25.21 of this code for other property that escapes taxation. If an
2-15 exemption that was erroneously allowed did not apply to all taxing
2-16 units in which the property was located, the chief appraiser shall
2-17 note on the appraisal records, for each prior year, the taxing
2-18 units that gave the exemption and are entitled to impose taxes on
2-19 the property or value that escaped taxation.
2-20 SECTION 4. (a) This Act takes effect September 1, 1993.
2-21 (b) The changes in law made by Sections 1 and 2 of this Act
2-22 apply only to refunds the liability for which arises on or after
2-23 the effective date of this Act.
2-24 SECTION 5. The importance of this legislation and the
2-25 crowded condition of the calendars in both houses create an
2-26 emergency and an imperative public necessity that the
2-27 constitutional rule requiring bills to be read on three several
3-1 days in each house be suspended, and this rule is hereby suspended.