1-1 By: Hodge (Senate Sponsor - Cain) H.B. No. 1393
1-2 (In the Senate - Received from the House April 9, 2001;
1-3 April 9, 2001, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 9, 2001, reported favorably by the
1-5 following vote: Yeas 6, Nays 0; May 9, 2001, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the procedure for a refund of an overpayment or
1-9 erroneous payment of ad valorem taxes.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 31.11(a), Tax Code, is amended to read as
1-12 follows:
1-13 (a) If a taxpayer applies to the tax collector of a taxing
1-14 unit for a refund of an overpayment or erroneous payment of taxes
1-15 and the auditor for the unit determines that the payment was
1-16 erroneous or excessive, the tax collector shall refund the amount
1-17 of the excessive or erroneous payment from available current tax
1-18 collections or from funds appropriated by the unit for making
1-19 refunds. However, the collector may not make the refund unless the
1-20 governing body of the taxing unit or the governing body of a taxing
1-21 unit that collects another unit's taxes also determines that the
1-22 payment was erroneous or excessive and approves the refund if the
1-23 amount of the refund exceeds:
1-24 (1) $2,500 for a refund to be paid by a county with a
1-25 population of 1.5 [2.8] million or more; or
1-26 (2) $500 for a refund to be paid by any other taxing
1-27 unit.
1-28 SECTION 2. (a) This Act takes effect September 1, 2001.
1-29 (b) Section 31.11(a), Tax Code, as amended by this Act,
1-30 applies only to an application for a refund of an overpayment or
1-31 erroneous payment of ad valorem taxes filed with the tax collector
1-32 of a taxing unit on or after the effective date of this Act. An
1-33 application for a refund of an overpayment or erroneous payment of
1-34 ad valorem taxes filed with the tax collector of a taxing unit
1-35 before the effective date of this Act is governed by Section
1-36 31.11(a), Tax Code, as it existed immediately before the effective
1-37 date of this Act, and that law is continued in effect for that
1-38 purpose.
1-39 * * * * *