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CHAPTER 756 H.B. No. 3540 1 AN ACT 2 relating to a refund of an overpayment or erroneous payment of ad 3 valorem taxes by a tax collector who performs consolidated tax 4 collection functions. 5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 6 SECTION 1. Section 31.11(a), Tax Code, is amended 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 and the auditor for the unit determines that the payment was 11 erroneous or-excessive, the tax collector shall refund the amount 12 of the excessive or erroneous payment from available current tax 13 collections or from funds appropriated by the unit for making 14 refunds. However, the collector may not make the refund unless: 15 (1) in the case of a collector who collects taxes for 16 one taxing unit, the governing body of the taxing unit [o*s--he 17 grnin- hct]y ofC, a t-uik g un M i it : thaat oolctz cmanother uni*!c: tcc] 18 also determines that the payment was erroneous or excessive and 19 approves the refund if the amount of the refund exceeds: 20 (A) ( 1] $2,500 for a refund to be paid by a 21 county with a population of 1.5 million or more; or 22 (B) [4--] $500 for a refund to be paid by any 23 other taxing unit; or 24 (2) in the case of a collector who collects taxes for
Reference the current page of this Legislative Document.
Texas. Legislature. House of Representatives.78th Texas Legislature, Regular Session, House Bill 3540, Chapter 756,
legislative document,
2003-05/2003-06;
[Austin, Texas].
(https://texashistory.unt.edu/ark:/67531/metapth158662/m1/1/:
accessed May 1, 2024),
University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu;
crediting UNT Libraries Government Documents Department.