HBA-JRA H.B. 2220 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 2220
By: Hilbert
Ways & Means
4/18/1999
Committee Report (Amended)



BACKGROUND AND PURPOSE 

A taxpayer may apply to the tax collector of a taxing unit for a refund of
an erroneous tax payment. The payment is made from available current tax
collections or from funds appropriated for making refunds.  Currently, the
collector is prohibited from paying a refund of more than $500 unless the
governing body approves it.  In populous counties this may create an
administrative burden.  H.B. 2220 permits a tax collector to make a refund
of up to $2,500 without the approval of the governing body. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 31.11(a), Tax Code, to prohibit a tax collector
from making a refund of an overpayment or erroneous payment of taxes unless
the governing body of the taxing unit also determines that the payment was
erroneous or excessive and approves the refund if the amount of the refund
exceeds $2,500 to be paid by a county with a population of 2.8 million or
more or $500 to be paid by any other taxing unit, rather than $500 to be
paid by any taxing unit. 

SECTION 2.  Amends Section 31.12(b), Tax Code, to make conforming changes.

SECTION 3.  Effective date: September 1, 1999.
Makes application of this Act prospective.

SECTION 4.  Emergency clause.

EXPLANATION OF AMENDMENTS

Committee Amendment #1

SECTION 1.  Amends Section 31.11(a), Tax Code, to additionally authorize
the governing body of a taxing unit that collects another unit's taxes to
make the determination that the payment was erroneous or excessive and
approve the refund.