| 1 | 1 | | 81R5983 SMH-D |
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| 2 | 2 | | By: Button H.B. No. 1205 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the circumstances in which the approval of the |
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| 8 | 8 | | governing body of a taxing unit is required for refunds of |
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| 9 | 9 | | overpayments or erroneous payments of ad valorem taxes. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 31.11(a), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (a) If a taxpayer applies to the tax collector of a taxing |
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| 14 | 14 | | unit for a refund of an overpayment or erroneous payment of taxes |
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| 15 | 15 | | and the auditor for the unit determines that the payment was |
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| 16 | 16 | | erroneous or excessive, the tax collector shall refund the amount |
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| 17 | 17 | | of the excessive or erroneous payment from available current tax |
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| 18 | 18 | | collections or from funds appropriated by the unit for making |
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| 19 | 19 | | refunds. However, the collector may not make the refund unless: |
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| 20 | 20 | | (1) in the case of a collector who collects taxes for |
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| 21 | 21 | | one taxing unit, the governing body of the taxing unit also |
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| 22 | 22 | | determines that the payment was erroneous or excessive and approves |
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| 23 | 23 | | the refund if the amount of the refund exceeds: |
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| 24 | 24 | | (A) $5,000 [$2,500] for a refund to be paid by a |
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| 25 | 25 | | county with a population of two [1.5] million or more; or |
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| 26 | 26 | | (B) $500 for a refund to be paid by any other |
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| 27 | 27 | | taxing unit; or |
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| 28 | 28 | | (2) in the case of a collector who collects taxes for |
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| 29 | 29 | | more than one taxing unit, the governing body of the taxing unit |
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| 30 | 30 | | that employs the collector also determines that the payment was |
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| 31 | 31 | | erroneous or excessive and approves the refund if the amount of the |
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| 32 | 32 | | refund exceeds: |
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| 33 | 33 | | (A) $5,000 for a refund to be paid by a county |
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| 34 | 34 | | with a population of two million or more; or |
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| 35 | 35 | | (B) $2,500 for a refund to be paid by any other |
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| 36 | 36 | | taxing unit. |
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| 37 | 37 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 38 | 38 | | for a tax year that begins on or after the effective date of this |
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| 39 | 39 | | Act. |
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| 40 | 40 | | SECTION 3. This Act takes effect January 1, 2010. |
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