R-2006-05 refund of ad valorem taxes for 2002, 2003, AND 2004, erroneously paid by BPM PARTNERS, LTD. on two pieces of property

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~ 31.11. Refunds of Overpayments or Erroneous Payments (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) $2,500 for a refund to be paid by a county with a population of 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 $2,500. (b) A taxing unit that determines a taxpayer is delinquent in ad valorem tax payments on property other than the property for which liability for a refund arises may apply the amount of an overpayment or erroneous payment to the payment of the delinquent taxes if the taxpayer was the sole owner of the property: (1) for which the refund is sought on January 1 of the tax year in which those taxes were assessed; and (2) on which the taxes are delinquent on January 1 of the tax year for which those taxes were assessed. (c) An application for a refund must be made within three years after the date of the payment or the taxpayer waives the right to the refund. A taxpayer may apply for a refund by filing: (1) an application on a form prescribed by the comptroller by rule; or (2) a written request that includes information sufficient to enable the auditor for the taxing unit and, if applicable, the governing body of the taxing unit to determine whether the taxpayer is entitled to the refund. (d) The collector for a taxing unit shall provide a copy of the refund application form without charge on request of a taxpayer or a taxpayer's representative. (e) An application for a refund must: (1) include an affirmation by the taxpayer that the information in the application is true and correct; and (2) be signed by the taxpayer. (f) This subsection applies only to a refund that is required to be approved by the governing body of a taxing unit. The presiding officer of the governing body of the taxing unit is not required to sign the application for the refund or any document accompanying the application to indicate the governing body's approval or disapproval of the refund. The collector for the taxing unit shall indicate on the application whether the governing body approved or disapproved the refund and the date of the approval or disapproval. (g) If a taxpayer submits a payment of taxes that exceeds by $5 or more the amount of taxes owed for a tax year to a taxing unit, the collector for the taxing unit, without charge, shall mail to the taxpayer or the taxpayer's representative a written notice of the amount of the overpayment accompanied by a refund application form. Added by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, ~ 126, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 198, ~ 1, eff. Sept. 1, 1993; Acts 1999, 76th Leg., ch. 565, ~ 1, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 915, ~ 1, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 673, ~ 1, eff. Jan. 1,2002; Acts 2001, 77th Leg., ch. 843, ~ 1, eff. Sept. 1,2001; Acts 2001, 77th Leg., ch. 1430, ~ 8, eff. Sept. 1,2001. Amended by HB 3540, 78th Leg., 2003, eff. September 1,2003. 9 31.111. Refunds of Duplicate Payments (a) The collector for a taxing unit who determines that a person erred in making a payment of taxes because the identical taxes were paid by another person shall refund the amount of the taxes to the person who erred in making the payment. (b) A refund under Subsection (a) shall be made as soon as practicable after the collector discovers the erroneous payment. The refund shall be accompanied by a description of the property subject to the taxes sufficient to identifY the property. If the property is assigned an account number, the collector shall include that number. (c) Each month, the collector shall inform the auditor of each appropriate taxing unit of refunds of taxes made under Subsection (a) during the preceding month. Added by Acts 2001, 77th Leg., ch. 673, ~ 2, eff. Jan. 1,2002 and by Acts 2001, 77th Leg., ch. 1430, S 9, eff. Sept. 1,2001.