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.