81R5983 SMH-D
By: Carona S.B. No. 797
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.