81st Texas Legislature, Senate Bill 798, Chapter 494 Page: 1 of 4
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Chapter 494
S.B. No. 798
1 AN ACT
2 relating to refunds of overpayments or erroneous payments of ad
3 valorem taxes.
4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
5 SECTION 1. Section 31.11, Tax Code, is amended by amending
6 Subsections (a) and (c) and adding Subsection (i) to read as
7 follows:
8 (a) If a taxpayer applies to the tax collector of a taxing
9 unit for a refund of an overpayment or erroneous payment of taxes,
10 [ae4] the collector [nd-i-4t-r] for the unit determines that the
11 payment was erroneous or excessive, and the auditor for the unit
12 agrees with the collector's determination, the []t-a] collector
13 shall refund the amount of the excessive or erroneous payment from
14 available current tax collections or from funds appropriated by the
15 unit for making refunds. However, the collector may not make the16 refund unless:
17 (1) in the case of a collector who collects taxes for
18 one taxing unit, the governing body of the taxing unit also
19 determines that the payment was erroneous or excessive and approves
20 the refund if the amount of the refund exceeds:
21 (A) $2,500 for a refund to be paid by a county
22 with a population of 1.5 million or more; or
23 (B) $500 for a refund to be paid by any other
24 taxing unit; or1
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Texas. Legislature. Senate. 81st Texas Legislature, Senate Bill 798, Chapter 494, legislative document, June 19, 2009; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth149766/m1/1/: accessed May 2, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.