1-1 By: Carona S.B. No. 446 1-2 (In the Senate - Filed February 9, 1999; February 10, 1999, 1-3 read first time and referred to Committee on Intergovernmental 1-4 Relations; March 4, 1999, reported favorably by the following vote: 1-5 Yeas 5, Nays 0; March 4, 1999, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to procedures governing certain ad valorem tax refunds. 1-9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-10 SECTION 1. Section 31.11, Tax Code, is amended by amending 1-11 Subsection (c) and adding Subsections (d), (e), and (f) to read as 1-12 follows: 1-13 (c) An application for a refund must be made within three 1-14 years after the date of the payment or the taxpayer waives the 1-15 right to the refund. A taxpayer may apply for a refund by filing: 1-16 (1) an application on a form prescribed by the 1-17 comptroller by rule; or 1-18 (2) a written request that includes information 1-19 sufficient to enable the auditor for the taxing unit and, if 1-20 applicable, the governing body of the taxing unit to determine 1-21 whether the taxpayer is entitled to the refund. 1-22 (d) The collector for a taxing unit shall provide a copy of 1-23 the refund application form without charge on request of a taxpayer 1-24 or a taxpayer's representative. 1-25 (e) An application for a refund must: 1-26 (1) include an affirmation by the taxpayer that the 1-27 information in the application is true and correct; and 1-28 (2) be signed by the taxpayer. 1-29 (f) This subsection applies only to a refund that is 1-30 required to be approved by the governing body of a taxing unit. 1-31 The presiding officer of the governing body of the taxing unit is 1-32 not required to sign the application for the refund or any document 1-33 accompanying the application to indicate the governing body's 1-34 approval or disapproval of the refund. The collector for the 1-35 taxing unit shall indicate on the application whether the governing 1-36 body approved or disapproved the refund and the date of the 1-37 approval or disapproval. 1-38 SECTION 2. (a) This Act takes effect September 1, 1999. 1-39 (b) The change in law made by this Act does not affect the 1-40 validity of an application for a refund filed before the effective 1-41 date of this Act. The validity of an application for a refund 1-42 filed before the effective date of this Act is governed by the law 1-43 as it existed on the date the application was filed, and that law 1-44 is continued in effect for that purpose. 1-45 SECTION 3. The importance of this legislation and the 1-46 crowded condition of the calendars in both houses create an 1-47 emergency and an imperative public necessity that the 1-48 constitutional rule requiring bills to be read on three several 1-49 days in each house be suspended, and this rule is hereby suspended. 1-50 * * * * *