By:  Carona                                            S.B. No. 446
                                A BILL TO BE ENTITLED
                                       AN ACT
 1-1     relating to procedures governing certain ad valorem tax refunds.
 1-2           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-3           SECTION 1.  Section 31.11, Tax Code, is amended by amending
 1-4     Subsection (c) and adding Subsections (d), (e), and (f) to read as
 1-5     follows:
 1-6           (c)  An application for a refund must be made within three
 1-7     years after the date of the payment or the taxpayer waives the
 1-8     right to the refund.  A taxpayer may apply for a refund by filing:
 1-9                 (1)  an application on a form prescribed by the
1-10     comptroller by rule; or
1-11                 (2)  a written request that includes information
1-12     sufficient to enable the auditor for the taxing unit and, if
1-13     applicable, the governing body of the taxing unit to determine
1-14     whether the taxpayer is entitled to the refund.
1-15           (d)  The collector for a taxing unit shall provide a copy of
1-16     the refund application form without charge on request of a taxpayer
1-17     or a taxpayer's representative.
1-18           (e)  An application for a refund must:
1-19                 (1)  include an affirmation by the taxpayer that the
1-20     information in the application is true and correct; and
1-21                 (2)  be signed by the taxpayer.
1-22           (f)  This subsection applies only to a refund that is
1-23     required to be approved by the governing body of a taxing unit.
1-24     The presiding officer of the governing body of the taxing unit is
 2-1     not required to sign the application for the refund or any document
 2-2     accompanying the application to indicate the governing body's
 2-3     approval or disapproval of the refund.  The collector for the
 2-4     taxing unit shall indicate on the application whether the governing
 2-5     body approved or disapproved the refund and the date of the
 2-6     approval or disapproval.
 2-7           SECTION 2.  (a)  This Act takes effect September 1, 1999.
 2-8           (b)  The change in law made by this Act does not affect the
 2-9     validity of an application for a refund filed before the effective
2-10     date of this Act.  The validity of an application for a refund
2-11     filed before the effective date of this Act is governed by the law
2-12     as it existed on the date the application was filed, and that law
2-13     is continued in effect for that purpose.
2-14           SECTION 3.  The importance of this legislation and the
2-15     crowded condition of the calendars in both houses create an
2-16     emergency and an imperative public necessity that the
2-17     constitutional rule requiring bills to be read on three several
2-18     days in each house be suspended, and this rule is hereby suspended.