By Clemons H.B. No. 366 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the payment of certain tax refunds. 1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Section 26.07(g), Tax Code, is amended to read as 1-5 follows: 1-6 (g) If a property owner pays taxes calculated using the 1-7 higher tax rate when the rate is reduced by an election called 1-8 under this section, the taxing unit shall refund the difference 1-9 between the amount of taxes paid and the amount due under the 1-10 reduced rate if the difference between the amount of taxes paid and 1-11 the amount due under the reduced rate is $1 or more. If the 1-12 difference between the amount of taxes paid and the amount due 1-13 under the reduced rate is less than $1, the taxing unit shall 1-14 refund the difference on request of the taxpayer. An application 1-15 for a refund of less than $1 must be made within 90 days after the 1-16 date the refund becomes due or the taxpayer forfeits the right to 1-17 the refund. 1-18 SECTION 2. This Act takes effect September 1, 1993, and 1-19 applies only to a refund the liability for which arises on or after 1-20 that date. 1-21 SECTION 3. The importance of this legislation and the 1-22 crowded condition of the calendars in both houses create an 1-23 emergency and an imperative public necessity that the 1-24 constitutional rule requiring bills to be read on three several 2-1 days in each house be suspended, and this rule is hereby suspended.