By Hodge                                              H.B. No. 1290
         76R5620 SMH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to procedures governing certain ad valorem tax refunds.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Section 31.11, Tax Code, is amended by amending
 1-5     Subsection (c) and adding Subsections (d), (e), and (f) to read as
 1-6     follows:
 1-7           (c)  An application for a refund must be made within three
 1-8     years after the date of the payment or the taxpayer waives the
 1-9     right to the refund.  A taxpayer may apply for a refund by filing:
1-10                 (1)  an application on a form prescribed by the
1-11     comptroller by rule; or
1-12                 (2)  a written request that includes information
1-13     sufficient to enable the auditor for the taxing unit and, if
1-14     applicable, the governing body of the taxing unit to determine
1-15     whether the taxpayer is entitled to the refund.
1-16           (d)  The collector for a taxing unit shall provide a copy of
1-17     the refund application form without charge on request of a taxpayer
1-18     or a taxpayer's representative.
1-19           (e)  An application for a refund must:
1-20                 (1)  include an affirmation by the taxpayer that the
1-21     information in the application is true and correct; and
1-22                 (2)  be signed by the taxpayer.
1-23           (f)  This subsection applies only to a refund that is
1-24     required to be approved by the governing body of a taxing unit.
 2-1     The presiding officer of the governing body of the taxing unit is
 2-2     not required to sign the application for the refund or any document
 2-3     accompanying the application to indicate the governing body's
 2-4     approval or disapproval of the refund.  The collector for the
 2-5     taxing unit shall indicate on the application whether the governing
 2-6     body approved or disapproved the refund and the date of the
 2-7     approval or disapproval.
 2-8           SECTION 2.  (a)  This Act takes effect September 1, 1999.
 2-9           (b)  The change in law made by this Act does not affect the
2-10     validity of an application for a refund filed before the effective
2-11     date of this Act.  The validity of an application for a refund
2-12     filed before the effective date of this Act is governed by the law
2-13     as it existed on the date the application was filed, and that law
2-14     is continued in effect for that purpose.
2-15           SECTION 3.  The importance of this legislation and the
2-16     crowded condition of the calendars in both houses create an
2-17     emergency and an imperative public necessity that the
2-18     constitutional rule requiring bills to be read on three several
2-19     days in each house be suspended, and this rule is hereby suspended.