By: Madla S.B. No. 1203
A BILL TO BE ENTITLED
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
(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
(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
(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.