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.