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.