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79R2565 SMH-F

By:  Madla                                                        S.B. No. 1203



A BILL TO BE ENTITLED

AN ACT

relating to the payment of certain ad valorem tax refunds.                    
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 1.111(f), Tax Code, is amended to read as 
follows:       
	(f)  A property owner in writing filed with the appraisal 
district may direct the appraisal district, appraisal review board, 
and each taxing unit participating in the appraisal district to 
deliver all notices, tax bills, orders, and other communications 
relating to one or more specified items of the owner's property to a 
specified person instead of to the property owner.  The instrument 
must clearly identify the person by name and give the person's 
address to which those items [all notices, tax bills, orders, and 
other communications] are to be delivered.  The instrument may also 
direct those entities to deliver all tax refunds relating to the 
property to the specified person. The property owner may but is not 
required to designate the person's agent for other tax matters 
designated under Subsection (a) as the person to receive all 
notices, tax bills, orders, and other communications and, if 
specified, all tax refunds.  The designation of an agent for other 
tax matters under Subsection (a) may also provide that the agent is 
the person to whom notices, tax bills, orders, and other 
communications and, if specified, all tax refunds are to be 
delivered under this subsection.
	SECTION 2.  Section 11.431(b), Tax Code, is amended to read 
as follows:      
	(b)  If a late application is approved after approval of the 
appraisal records by the appraisal review board, the chief 
appraiser shall notify the collector for each unit in which the 
residence is located.  The collector shall deduct from the person's 
tax bill the amount of tax imposed on the exempted amount if the tax 
has not been paid.  If the tax has been paid, the collector shall 
refund the amount of tax imposed on the exempted amount.  A person 
is not required to apply for a refund under this subsection to 
receive the refund.
	SECTION 3.  Section 26.15(f), Tax Code, is amended to read as 
follows:       
	(f)  If a correction decreases the tax liability of a 
property owner after the owner has paid the tax, the taxing unit 
shall refund to the property owner the difference between the tax 
paid and the tax legally due, except as provided by Section 
25.25(n).  A property owner is not required to apply for a refund 
under this subsection to receive the refund.
	SECTION 4.  Section 31.11, Tax Code, is amended by adding 
Subsection (h) to read as follows:
	(h)  This section does not apply to an overpayment caused by 
a change of exemption status or correction of a tax roll.  Such an 
overpayment is covered by Section 26.15 or 42.43, as applicable.
	SECTION 5.  This Act takes effect September 1, 2005.