1-1                                   AN ACT
 1-2     relating to the procedure for a refund of an overpayment or
 1-3     erroneous payment of ad valorem taxes.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Section 31.11(a), Tax Code, is amended to read as
 1-6     follows:
 1-7           (a)  If a taxpayer applies to the tax collector of a taxing
 1-8     unit for a refund of an overpayment or erroneous payment of taxes
 1-9     and the auditor for the unit determines that the payment was
1-10     erroneous or excessive, the tax collector shall refund the amount
1-11     of the excessive or erroneous payment from available current tax
1-12     collections or from funds appropriated by the unit for making
1-13     refunds.  However, the collector may not make the refund unless the
1-14     governing body of the taxing unit or the governing body of a taxing
1-15     unit that collects another unit's taxes also determines that the
1-16     payment was erroneous or excessive and approves the refund if the
1-17     amount of the refund exceeds:
1-18                 (1)  $2,500 for a refund to be paid by a county with a
1-19     population of 1.5 [2.8] million or more; or
1-20                 (2)  $500 for a refund to be paid by any other taxing
1-21     unit.
1-22           SECTION 2. (a)  This Act takes effect September 1, 2001.
1-23           (b)  Section 31.11(a), Tax Code, as amended by this Act,
1-24     applies only to an application for a refund of an overpayment or
 2-1     erroneous payment of ad valorem taxes filed with the tax collector
 2-2     of a taxing unit on or after the effective date of this Act.  An
 2-3     application for a refund of an overpayment or erroneous payment of
 2-4     ad valorem taxes filed with the tax collector of a taxing unit
 2-5     before the effective date of this Act is governed by Section
 2-6     31.11(a), Tax Code, as it existed immediately before the effective
 2-7     date of this Act, and that law is continued in effect for that
 2-8     purpose.
         _______________________________     _______________________________
             President of the Senate              Speaker of the House
               I certify that H.B. No. 1393 was passed by the House on April
         5, 2001, by a non-record vote.
                                             _______________________________
                                                 Chief Clerk of the House
               I certify that H.B. No. 1393 was passed by the Senate on May
         22, 2001, by the following vote:  Yeas 30, Nays 0, 1 present, not
         voting.
                                             _______________________________
                                                 Secretary of the Senate
         APPROVED:  __________________________
                              Date
                    __________________________
                            Governor