1-1 By: Goolsby (Senate Sponsor - Shelley) H.B. No. 71
1-2 (In the Senate - Received from the House March 30, 1993;
1-3 March 31, 1993, read first time and referred to Committee on
1-4 Finance; May 3, 1993, reported adversely, with favorable Committee
1-5 Substitute by the following vote: Yeas 11, Nays 0; May 3, 1993,
1-6 sent to printer.)
1-7 COMMITTEE VOTE
1-8 Yea Nay PNV Absent
1-9 Montford x
1-10 Turner x
1-11 Armbrister x
1-12 Barrientos x
1-13 Bivins x
1-14 Ellis x
1-15 Haley x
1-16 Moncrief x
1-17 Parker x
1-18 Ratliff x
1-19 Sims x
1-20 Truan x
1-21 Zaffirini x
1-22 COMMITTEE SUBSTITUTE FOR H.B. No. 71 By: Truan
1-23 A BILL TO BE ENTITLED
1-24 AN ACT
1-25 relating to the addition of certain property to the property tax
1-26 roll and to the application of certain ad valorem tax overpayments
1-27 and erroneous payments to certain delinquent ad valorem taxes.
1-28 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-29 SECTION 1. Section 31.11, Tax Code, is amended by amending
1-30 Subsection (b) and adding Subsection (c) to read as follows:
1-31 (b) A taxing unit that determines a taxpayer is delinquent
1-32 in ad valorem tax payments on property other than the property for
1-33 which liability for a refund arises may apply the amount of an
1-34 overpayment or erroneous payment to the payment of the delinquent
1-35 taxes if the taxpayer was the sole owner of the property:
1-36 (1) for which the refund is sought on January 1 of the
1-37 tax year in which those taxes were assessed; and
1-38 (2) on which the taxes are delinquent on January 1 of
1-39 the tax year for which those taxes were assessed.
1-40 (c) An application for a refund must be made within three
1-41 years after the date of the payment or the taxpayer waives the
1-42 right to the refund.
1-43 SECTION 2. Section 26.15, Tax Code, is amended by adding
1-44 Subsection (g) to read as follows:
1-45 (g) A taxing unit that determines a taxpayer is delinquent
1-46 in ad valorem tax payments on property other than the property for
1-47 which liability for a refund arises may apply the amount of an
1-48 overpayment to the payment of the delinquent taxes if the taxpayer
1-49 was the sole owner of the property:
1-50 (1) for which the refund is sought on January 1 of the
1-51 tax year in which those taxes were assessed; and
1-52 (2) on which the taxes are delinquent on January 1 of
1-53 the tax year for which those taxes were assessed.
1-54 SECTION 3. Section 11.43(i), Tax Code, is amended to read as
1-55 follows:
1-56 (i) If the chief appraiser discovers that an exemption that
1-57 is not required to be claimed annually has been erroneously allowed
1-58 in any one of the three <10> preceding years, the chief appraiser
1-59 <he> shall add the property or appraised value that was erroneously
1-60 exempted for each year to the appraisal roll as provided by Section
1-61 25.21 of this code for other property that escapes taxation. If an
1-62 exemption that was erroneously allowed did not apply to all taxing
1-63 units in which the property was located, the chief appraiser shall
1-64 note on the appraisal records, for each prior year, the taxing
1-65 units that gave the exemption and are entitled to impose taxes on
1-66 the property or value that escaped taxation.
1-67 SECTION 4. (a) This Act takes effect September 1, 1993.
1-68 (b) The changes in law made by Sections 1 and 2 of this Act
2-1 apply only to refunds the liability for which arises on or after
2-2 the effective date of this Act.
2-3 SECTION 5. The importance of this legislation and the
2-4 crowded condition of the calendars in both houses create an
2-5 emergency and an imperative public necessity that the
2-6 constitutional rule requiring bills to be read on three several
2-7 days in each house be suspended, and this rule is hereby suspended.
2-8 * * * * *
2-9 Austin,
2-10 Texas
2-11 May 3, 1993
2-12 Hon. Bob Bullock
2-13 President of the Senate
2-14 Sir:
2-15 We, your Committee on Finance to which was referred H.B. No. 71,
2-16 have had the same under consideration, and I am instructed to
2-17 report it back to the Senate with the recommendation that it do not
2-18 pass, but that the Committee Substitute adopted in lieu thereof do
2-19 pass and be printed.
2-20 Montford,
2-21 Chairman
2-22 * * * * *
2-23 WITNESSES
2-24 No witnesses appeared on H.B. No. 71.