By: Paxton S.B. No. 1215
 
 
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 1.071, Tax Code, is amended to read as
  follows:
         Sec. 1.071.  DELIVERY OF REFUND. (a)  Except as provided by
  Subsection (b), a [A] collector or taxing unit required by this
  title to deliver a refund to a person shall send the refund to the
  person's mailing address as listed on the appraisal roll.
         (b)  If [Notwithstanding Subsection (a), if] a person to whom
  a refund is owed files a written request on a form prescribed by the
  comptroller with a [the] collector or taxing unit before the date
  the [that a] refund is issued requesting that the refund [owed to
  the person] be sent to a particular address, the collector or taxing
  unit shall send the refund to the address stated on the form [in the
  request].
         (c)  The comptroller shall prescribe a form a person may use
  to make a request under Subsection (b). The comptroller shall
  include on the form a notice of the penalties prescribed by Section
  37.10, Penal Code, for making or filing an application containing a
  false statement.
         (d)  A person who files a request with a collector or taxing
  unit under Subsection (b) may revoke the request by filing a written
  revocation with the collector or taxing unit.
         SECTION 2.  The change in law made by this Act applies only
  to a refund made on or after the effective date of this Act. A refund
  made before the effective date of this Act is governed by the law in
  effect on the date the refund is made, and the former law is
  continued in effect for that purpose.
         SECTION 3.  This Act takes effect September 1, 2023.