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.
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