By Smithee H.B. No. 2832
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to requiring tax collectors to notify taxpayers of certain
1-3 overpayments of ad valorem taxes and to issue refunds of certain
1-4 duplicate payments of ad valorem taxes.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 31.11, Tax Code, is amended by adding
1-7 Subsection (g) to read as follows:
1-8 (g) If a taxpayer submits a payment of taxes that exceeds by
1-9 $5 or more the amount of taxes owed for a tax year to a taxing
1-10 unit, the collector for the taxing unit, without charge, shall mail
1-11 to the taxpayer or the taxpayer's representative a written notice
1-12 of the amount of the overpayment accompanied by a refund
1-13 application form.
1-14 SECTION 2. Chapter 31, Tax Code, is amended by adding Section
1-15 31.111 to read as follows:
1-16 Sec. 31.111. REFUNDS OF DUPLICATE PAYMENTS. (a) The
1-17 collector for a taxing unit who determines that a person erred in
1-18 making a payment of taxes because the identical taxes were paid by
1-19 another person shall refund the amount of the taxes to the person
1-20 who erred in making the payment.
1-21 (b) A refund under Subsection (a) shall be made as soon as
1-22 practicable after the collector discovers the erroneous payment.
1-23 The refund shall be accompanied by a description of the property
1-24 subject to the taxes sufficient to identify the property. If the
2-1 property is assigned an account number, the collector shall include
2-2 that number.
2-3 (c) Each month, the collector shall inform the auditor of
2-4 each appropriate taxing unit of refunds of taxes made under
2-5 Subsection (a) during the preceding month.
2-6 SECTION 3. Sections 31.12(a) and (b), Tax Code, are amended
2-7 to read as follows:
2-8 (a) If a refund of a tax provided by Section 11.431(b),
2-9 26.07(g), 26.15(f), [or] 31.11, or 31.111 is paid on or before the
2-10 60th day after the date the liability for the refund arises, no
2-11 interest is due on the amount refunded. If not paid on or before
2-12 that 60th day, the amount of the tax to be refunded accrues
2-13 interest at a rate of one percent for each month or part of a month
2-14 that the refund is unpaid, beginning with the date on which the
2-15 liability for the refund arises.
2-16 (b) For purposes of this section, liability for a refund
2-17 arises:
2-18 (1) if the refund is required by Section 11.431(b), on
2-19 the date the chief appraiser notifies the collector for the unit of
2-20 the approval of the late homestead exemption;
2-21 (2) if the refund is required by Section 26.07(g), on
2-22 the date the results of the election to reduce the tax rate are
2-23 certified;
2-24 (3) if the refund is required by Section 26.15(f):
2-25 (A) for a correction to the tax roll made under
2-26 Section 26.15(b), on the date the change in the tax roll is
2-27 certified to the assessor for the taxing unit under Section 25.25;
3-1 or
3-2 (B) for a correction to the tax roll made under
3-3 Section 26.15(c), on the date the change in the tax roll is ordered
3-4 by the governing body of the taxing unit; [or]
3-5 (4) if the refund is required by Section 31.11, on the
3-6 date the auditor for the taxing unit determines that the payment
3-7 was erroneous or excessive or, if the amount of the refund exceeds
3-8 the applicable amount specified by Section 31.11(a), on the date
3-9 the governing body of the unit approves the refund; or
3-10 (5) if the refund is required by Section 31.111, on
3-11 the date the collector for the taxing unit determines that the
3-12 payment was erroneous.
3-13 SECTION 4. This Act takes effect January 1, 2002, and
3-14 applies only to ad valorem taxes imposed in a tax year that begins
3-15 on or after that date.