H.B. No. 3540




AN ACT

relating to a refund of an overpayment or erroneous payment of ad 
valorem taxes by a tax collector who performs consolidated tax 
collection functions.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 31.11(a), Tax Code, is amended to read as 
follows:       
	(a)  If a taxpayer applies to the tax collector of a taxing 
unit for a refund of an overpayment or erroneous payment of taxes 
and the auditor for the unit determines that the payment was 
erroneous or excessive, the tax collector shall refund the amount 
of the excessive or erroneous payment from available current tax 
collections or from funds appropriated by the unit for making 
refunds.  However, the collector may not make the refund unless:
		(1)  in the case of a collector who collects taxes for 
one taxing unit, the governing body of the taxing unit [or the 
governing body of a taxing unit that collects another unit's taxes] 
also determines that the payment was erroneous or excessive and 
approves the refund if the amount of the refund exceeds:
			(A) [(1)]  $2,500 for a refund to be paid by a 
county with a population of 1.5 million or more; or
			(B) [(2)]  $500 for a refund to be paid by any 
other taxing unit; or
		(2)  in the case of a collector who collects taxes for 
more than one taxing unit, the governing body of the taxing unit 
that employs the collector also determines that the payment was 
erroneous or excessive and approves the refund if the amount of the 
refund exceeds $2,500.
	SECTION 2.  This Act takes effect September 1, 2003, and 
applies to an application for the refund of an overpayment or 
erroneous payment of ad valorem taxes filed with a tax collector on 
or after the effective date of this Act.  This Act also applies to an 
application for the refund of an overpayment or erroneous payment 
of ad valorem taxes filed with a tax collector before the effective 
date of this Act if the application is pending on the effective date 
of this Act.




______________________________              ______________________________
 
   President of the Senate                               Speaker of the House      

	I certify that H.B. No. 3540 was passed by the House on May 
10, 2003, by a non-record vote.

                                                  ______________________________
                                                     Chief Clerk of the House   

	I certify that H.B. No. 3540 was passed by the Senate on May 
28, 2003, by the following vote:  Yeas 31, Nays 0.

                                                  ______________________________
                                                     Secretary of the Senate    



APPROVED:  _____________________                                            
 
                   Date                                                      




 
          _____________________                                          
 
                 Governor