1-1 By: Smithee (Senate Sponsor - Bivins) H.B. No. 2832
1-2 (In the Senate - Received from the House May 7, 2001;
1-3 May 7, 2001, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 11, 2001, reported favorably by
1-5 the following vote: Yeas 5, Nays 0; May 11, 2001, sent to
1-6 printer.)
1-7 A BILL TO BE ENTITLED
1-8 AN ACT
1-9 relating to requiring tax collectors to notify taxpayers of certain
1-10 overpayments of ad valorem taxes and to issue refunds of certain
1-11 duplicate payments of ad valorem taxes.
1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13 SECTION 1. Section 31.11, Tax Code, is amended by adding
1-14 Subsection (g) to read as follows:
1-15 (g) If a taxpayer submits a payment of taxes that exceeds by
1-16 $5 or more the amount of taxes owed for a tax year to a taxing
1-17 unit, the collector for the taxing unit, without charge, shall mail
1-18 to the taxpayer or the taxpayer's representative a written notice
1-19 of the amount of the overpayment accompanied by a refund
1-20 application form.
1-21 SECTION 2. Chapter 31, Tax Code, is amended by adding Section
1-22 31.111 to read as follows:
1-23 Sec. 31.111. REFUNDS OF DUPLICATE PAYMENTS. (a) The
1-24 collector for a taxing unit who determines that a person erred in
1-25 making a payment of taxes because the identical taxes were paid by
1-26 another person shall refund the amount of the taxes to the person
1-27 who erred in making the payment.
1-28 (b) A refund under Subsection (a) shall be made as soon as
1-29 practicable after the collector discovers the erroneous payment.
1-30 The refund shall be accompanied by a description of the property
1-31 subject to the taxes sufficient to identify the property. If the
1-32 property is assigned an account number, the collector shall include
1-33 that number.
1-34 (c) Each month, the collector shall inform the auditor of
1-35 each appropriate taxing unit of refunds of taxes made under
1-36 Subsection (a) during the preceding month.
1-37 SECTION 3. Sections 31.12(a) and (b), Tax Code, are amended
1-38 to read as follows:
1-39 (a) If a refund of a tax provided by Section 11.431(b),
1-40 26.07(g), 26.15(f), [or] 31.11, or 31.111 is paid on or before the
1-41 60th day after the date the liability for the refund arises, no
1-42 interest is due on the amount refunded. If not paid on or before
1-43 that 60th day, the amount of the tax to be refunded accrues
1-44 interest at a rate of one percent for each month or part of a month
1-45 that the refund is unpaid, beginning with the date on which the
1-46 liability for the refund arises.
1-47 (b) For purposes of this section, liability for a refund
1-48 arises:
1-49 (1) if the refund is required by Section 11.431(b), on
1-50 the date the chief appraiser notifies the collector for the unit of
1-51 the approval of the late homestead exemption;
1-52 (2) if the refund is required by Section 26.07(g), on
1-53 the date the results of the election to reduce the tax rate are
1-54 certified;
1-55 (3) if the refund is required by Section 26.15(f):
1-56 (A) for a correction to the tax roll made under
1-57 Section 26.15(b), on the date the change in the tax roll is
1-58 certified to the assessor for the taxing unit under Section 25.25;
1-59 or
1-60 (B) for a correction to the tax roll made under
1-61 Section 26.15(c), on the date the change in the tax roll is ordered
1-62 by the governing body of the taxing unit; [or]
1-63 (4) if the refund is required by Section 31.11, on the
1-64 date the auditor for the taxing unit determines that the payment
2-1 was erroneous or excessive or, if the amount of the refund exceeds
2-2 the applicable amount specified by Section 31.11(a), on the date
2-3 the governing body of the unit approves the refund; or
2-4 (5) if the refund is required by Section 31.111, on
2-5 the date the collector for the taxing unit determines that the
2-6 payment was erroneous.
2-7 SECTION 4. This Act takes effect January 1, 2002, and
2-8 applies only to ad valorem taxes imposed in a tax year that begins
2-9 on or after that date.
2-10 * * * * *