By Hodge H.B. No. 1393
77R5444 SMH-F
A BILL TO BE ENTITLED
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.