By: Button, et al. (Senate Sponsor - Carona) H.B. No. 1205
         (In the Senate - Received from the House April 23, 2009;
  April 23, 2009, read first time and referred to Committee on
  Finance; May 5, 2009, reported favorably by the following vote:  
  Yeas 8, Nays 0; May 5, 2009, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the circumstances in which the approval of the
  governing body of a taxing unit is required for refunds of
  overpayments or erroneous payments of ad valorem taxes.
         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 also
  determines that the payment was erroneous or excessive and approves
  the refund if the amount of the refund exceeds:
                     (A)  $5,000 [$2,500] for a refund to be paid by a
  county with a population of two [1.5] million or more; or
                     (B)  $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:
                     (A)  $5,000 for a refund to be paid by a county
  with a population of two million or more; or
                     (B)  $2,500 for a refund to be paid by any other
  taxing unit.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  Act.
         SECTION 3.  This Act takes effect January 1, 2010.
 
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