By: Jackson (Senate Sponsor - Harris) H.B. No. 1210

(In the Senate - Received from the House March 29, 2007; April 3, 2007, read first time and referred to Committee on Intergovernmental Relations; May 7, 2007, reported favorably by the following vote: Yeas 5, Nays 0; May 7, 2007, sent to printer.)

A BILL TO BE ENTITLED

AN ACT

relating to the extension of the deadline for filing an application for a refund of an overpayment or erroneous payment of ad valorem taxes.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 31.11, Tax Code, is amended by amending Subsection (c) and adding Subsection (c-1) to read as follows:

(c) Except as provided by Subsection (c-1), an [An] application for a refund must be made within three years after the date of the payment or the taxpayer waives the right to the refund. A taxpayer may apply for a refund by filing:

(1) an application on a form prescribed by the comptroller by rule; or

(2) a written request that includes information sufficient to enable the auditor for the taxing unit and, if applicable, the governing body of the taxing unit to determine whether the taxpayer is entitled to the refund.

(c-1) The governing body of the taxing unit may extend the deadline provided by Subsection (c) for a single period not to exceed two years on a showing of good cause by the taxpayer.

SECTION 2. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2007.

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