By:  Holzheauser                                       H.B. No. 522
       73R3031 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to refunds of certain overpayments or erroneous payments
    1-3  of ad valorem taxes and of certain ad valorem taxes illegally
    1-4  collected.
    1-5        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-6        SECTION 1.  Section 31.11, Tax Code, is amended to read as
    1-7  follows:
    1-8        Sec. 31.11.  REFUNDS OF OVERPAYMENTS, <OR> ERRONEOUS
    1-9  PAYMENTS, AND CERTAIN ILLEGAL COLLECTIONS.  (a)  A taxing unit
   1-10  shall refund to a taxpayer the amount of taxes overpaid or
   1-11  erroneously paid to the taxing unit.
   1-12        (b)  A taxing unit shall credit a taxpayer an amount equal to
   1-13  the amount collected from the taxpayer by the taxing unit on real
   1-14  property held by a court of competent jurisdiction not to have had
   1-15  taxable situs in the taxing unit when the taxes were imposed.  The
   1-16  collector for the taxing unit shall apply the amount of the credit
   1-17  in payment of other taxes due the unit on property owned by the
   1-18  taxpayer.  This subsection does not authorize a refund to the
   1-19  taxpayer of the amount of the taxes paid.
   1-20        (c)  The <If a taxpayer applies to the tax collector of a
   1-21  taxing unit for a refund of an overpayment or erroneous payment of
   1-22  taxes and the auditor for the unit determines that the payment was
   1-23  erroneous or excessive, the> tax collector shall refund the amount
   1-24  of the excessive or erroneous payment from available current tax
    2-1  collections or from funds appropriated by the unit for making
    2-2  refunds, except as provided by Subsection (d).
    2-3        (d)  If <However, if> the amount of a <the> refund to a
    2-4  taxpayer exceeds $500, the collector may not make the refund unless
    2-5  the governing body of the taxing unit:
    2-6              (1)  <also> determines that the payment was erroneous
    2-7  or excessive; and
    2-8              (2)  approves the refund.
    2-9        (e) <(b)>  A taxpayer must apply to the tax collector of the
   2-10  taxing unit <An application> for a refund or a credit <must be
   2-11  made> within three years after the date of the payment or the
   2-12  taxpayer waives the right to the refund or credit.
   2-13        SECTION 2.  The importance of this legislation and the
   2-14  crowded condition of the calendars in both houses create an
   2-15  emergency and an imperative public necessity that the
   2-16  constitutional rule requiring bills to be read on three several
   2-17  days in each house be suspended, and this rule is hereby suspended,
   2-18  and that this Act take effect and be in force from and after its
   2-19  passage, and it is so enacted.