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A BILL TO BE ENTITLED
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AN ACT
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relating to refunds of overpayments or erroneous payments of ad |
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valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.11, Tax Code, is amended by amending |
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Subsection (g) and adding Subsection (i) to read as follows: |
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(g) If a taxpayer submits a payment of taxes that exceeds by |
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$100 [$5] or more the amount of taxes owed for a tax year to a taxing |
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unit, the collector for the taxing unit, without charge, shall mail |
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to the taxpayer or the taxpayer's representative a written notice |
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of the amount of the overpayment accompanied by a refund |
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application form. |
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(i) Notwithstanding the other provisions of this section, a |
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taxpayer is not required to apply to the tax collector of a taxing |
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unit for a refund of an overpayment or erroneous payment of taxes to |
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be entitled to receive the refund if the amount of the refund is at |
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least $5 but is less than $100. |
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SECTION 2. Section 11.438(c), Tax Code, is amended to read |
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as follows: |
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(c) If a late application is approved after approval of the |
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appraisal records for a year for which the exemption is granted, the |
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chief appraiser shall notify the collector for each taxing unit in |
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which the property was taxable in that year. The collector shall |
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deduct from the organization's tax bill the amount of tax imposed on |
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the property for that year and any penalties and interest relating |
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to that tax if the tax and related penalties and interest have not |
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been paid. If the tax and related penalties and interest on the |
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property for a tax year for which an exemption is granted under this |
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section were paid under protest, the organization is eligible [may
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apply] for a refund of the tax, penalties, and interest paid as |
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provided by Section 31.11. The deadline prescribed by Section |
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31.11(c) for applying for a refund does not apply to a refund under |
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this section. |
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SECTION 3. This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 4. This Act takes effect January 1, 2010. |