SRC-JEC H.B. 1393 77(R)    BILL ANALYSIS


Senate Research Center   H.B. 1393
77R5444 SMH-FBy: Hodge (Cain)
Intergovernmental Relations
5/4/2001
Engrossed


DIGEST AND PURPOSE 

Currently, the tax collector of a taxing unit in a county with a population
of 2.8 million or more is authorized to grant tax refunds up to $2,500
without the approval of the governing body of the taxing unit.  H.B. 1393
decreases the minimum population requirement to 1.5 million to make more
counties eligible to grant tax refunds up to $2,500 without obtaining the
authorization of the governing body. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency.  

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 31.11(a), Tax Code, to provide that the tax
collector of a taxing unit is prohibited from refunding an excessive or
erroneous payment unless the governing body of the taxing unit also
determines that the payment was excessive or erroneous and approves the
refund if the amount of the refund exceeds $2,500 for a refund to be paid
by a county with a population of 1.5 million, rather than 2.8 million, or
more. 

SECTION 2.   Effective date: September 1, 2001.
  Makes application of this Act prospective.