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.