78R8575 RCJ-D
By: Chavez H.B. No. 3540
A BILL TO BE ENTITLED
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.