By Smithee                                            H.B. No. 2832
         77R6334 JD-D                           
                                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.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Section 31.11, Tax Code, is amended by adding
 1-6     Subsection (g) to read as follows:
 1-7           (g)  If a taxpayer submits a payment of taxes that exceeds by
 1-8     $5 or more the amount of taxes owed for a tax year to a taxing
 1-9     unit, the collector for the taxing unit, without charge, shall mail
1-10     to the taxpayer or the taxpayer's representative a written notice
1-11     of the amount of the overpayment accompanied by a refund
1-12     application form.
1-13           SECTION 2.  This Act takes effect January 1, 2002, and
1-14     applies only to ad valorem taxes imposed in a tax year that begins
1-15     on or after that date.