SRC-JJJ S.B. 1393 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 1393
76R6300 GJH-FBy: Brown
Intergovernmental Relations
4/6/1999
As Filed


DIGEST 

Currently, Texas law authorizes a taxpayer to apply to the tax collector of
a taxing unit for a refund of an erroneous payment of taxes.  However, if
the amount of the refund exceeds $500, the collector may not make the
refund unless the governing body of the taxing unit approves the refund.
S.B. 1393 would authorize the commissioners courts in certain counties to
allow the tax collector to make certain tax refunds  up to $2,500 without
court approval.  

PURPOSE

As proposed, S.B. 1393 establishes provisions regarding refunds of
overpayments or erroneous payments of ad valorem taxes. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 31.11(a), Tax Code, to prohibit  a tax collector
from making a refund 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 certain amounts, rather than
only if the amount of the refund exceeds $500.   

SECTION 2.  Amends Section 31.12(b), Tax Code, to establish that liability
for a refund arises if the refund is required on the date the auditor for
the taxing unit determines that the payment was erroneous or excessive or,
if the amount of the refund exceeds the applicable specified amount on the
date the governing body of the unit approves the refund.  Makes conforming
changes. 

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

SECTION 4.  Emergency clause.