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A BILL TO BE ENTITLED
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AN ACT
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relating to the delivery of certain tax refunds. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.071, Tax Code, is amended by amending |
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Subsections (a) and (b) and adding Subsection (c) to read as |
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follows: |
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(a) A collector or tax assessor [taxing unit] required by |
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this title to deliver a refund to a person shall send the refund to |
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the person's mailing address as listed on the appraisal roll. |
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(b) Notwithstanding Subsection (a), if a person files a |
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written request with the collector or tax assessor [taxing unit] |
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that a refund owed to the person be sent to a particular address, |
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the collector or tax assessor [taxing unit] shall send the refund to |
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the address stated in the request. The comptroller shall prescribe |
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the form necessary for a person to file a written request under this |
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section. |
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(c) If a property owner files the form prescribed by the |
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comptroller under subsection (b) with the collector or tax |
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assessor, the collector or tax assessor may not refuse to accept, |
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acknowledge, process, or act on the filed form unless specifically |
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authorized to do so by another law of this state. |
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SECTION 2. This Act takes effect September 1, 2023. |