|
<br />S 31.11
<br />
<br />PROPERTY TA.X CODE
<br />Title 1
<br />
<br />(c) An application for a refund must be made ",ithin three years after the date of the
<br />paYment or the tro:nayer \vaives the right to the refund. A ta;-;:p~yer may apply for a refuna:
<br />by f1lmg:
<br />
<br />(1) an application on a form prescribed by L1.e comptroller by rule; or
<br />
<br />(2) a written request that includes information sufficient to enable the auditor for the
<br />taxing UIut and, if applicable, the governing bo~y' of the taxing unit to deterrr>ine whether
<br />the tro:payer is entitled to the refund.
<br />
<br />(d) The collector feir a taxing unit shall provide a copy of the refund' application form
<br />without charge 'on request of a taxpayer or a taxpayer's representative.
<br />
<br />(e) An application for a refund must:
<br />
<br />(1) include an affIrmation by the taxpayer that L'1e information in the application is true
<br />and correct; and
<br />
<br />(2) be signed by the tro:payer.
<br />
<br />(f) ThJi: subsection applie'g only to a refund that is required to be approved by the
<br />governing body of a taxing urut. The presiding officer of the governing body of the taxing
<br />unit is not required to sign the application for the refund or any document accompanying the
<br />application to indicate the governing body's approval or disapproval of the refund. The
<br />collector for the taxing unit shall indicate on the application whet.lJ.er the governing body
<br />approved or disapprC!ved the r~fund and the date of the approval or disapproval.
<br />
<br />(g) If a taxpayer submits a payment of taxes that exceeds by $5 or more the amount of
<br />taxes owed for a tax year to a taxing unit, the collector for'the-taxing unit, without charge,
<br />shall mail to the taxpayer or the taxpayer's representative a \vritten notice of the amount of
<br />the overpayment accompanied by a refund application form.
<br />
<br />Added by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, s 126, eff. Jan. 1, 1982. Amended by Acts 1993,
<br />73rd Leg., ch. 198, S 1, eff. Sept 1, 1993; Acts 1999, 76th Leg., ch. 565, g 1, eff. Sept. I, 1999; Acts 1999,
<br />76th Leg., ch. 915, S 1, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 673, S 1, eff. Jan. 1,2002; Acts 2001,
<br />77th Leg., th. 843, S 1, eff. Sept. 1,2001; Acts 2001, 77l~ Leg., ch. 1430, S 8, eff. Sept. 1,2001; Acts 2003,
<br />78th Leg~, ch..756, S I, eff. Sept. 1, 2003. '. \l
<br />
<br />Historical and Statutory Notes
<br />
<br />2003 Legislation
<br />Acts 2003, 78th Leg., ch. 756, in subsec. (a),
<br />added subd. (1) designator and therein inserted "in
<br />the case of a collector who collects taxes for one
<br />taxing unit,", deleted "or the governing body of a
<br />taxing unit that collects another unit's ta.xes" fol-
<br />lowing "of the ta.xing unit", relettered fonner
<br />subds. (1) and (2) as (A) and (B) and added subd.
<br />(2); and made other nonsubstantive changes.
<br />Section 2 of Acts 2003, 78th Leg., ch. 756 pro-
<br />vides:
<br />
<br />"This Act takes effect September 1, 2003, and
<br />applies to an application for the refund of an
<br />overpayment or erroneous payment of ad valorem
<br />taxes f1led y,;th a ta.x collector on or after the
<br />effective date of this Act. This Act also applies to
<br />an application for the refund of an overpayment or
<br />erroneous payment of ad valorem taxes flied with a
<br />tax collector before the effective date of this Act if
<br />the application is pending on the effective date of
<br />this Act."
<br />
<br />Research References
<br />
<br />Encyclopedias
<br />
<br />TX Jur. 3d Ta.xation s 76, Limitations.
<br />TX Jur. 3d Ta.xation S 501, Refunds.
<br />TX Jur. 3d Ta.xation VI H REF, Divisional
<br />References.
<br />TX Jur. 3d Taxation III C REF, Divisional
<br />References.
<br />
<br />Treatiscs and Practice Aids
<br />
<br />Texas Practice Guide, Real Estate Litigation CH
<br />9.XlI, 9 XII. Actions For Refund Of Ta.xes
<br />Paid.
<br />
<br />21 Tex. Prac. Series S 3G8, Rendition By Bank.
<br />
<br />21 Tex. Prac. Series S 706, Refunds Of Overpay-
<br />ments Or Erroneolls PaymenL,. .
<br />
<br />21A Tex. Prac. Series S 1353, Necessity For
<br />Filing.
<br />
<br />21:\ Tex. Prac. Series S 1389, Invalid Statute.
<br />
<br />21:\ Tex. Prac. St.ries 9 1.112, Applicable Law.
<br />
<br />2lA Tex. Prac. Series S l~ 15, Time For Bring-
<br />ing Suit-Limitations.
<br />
<br />8
<br />
<br />I
<br />
<br />PROPERTY TAX CODE
<br />Title 1
<br />
<br />Unreported decisions 8
<br />
<br />8. Unreported decisions
<br />
<br />Property o\VLlers seeking teml
<br />requiring county appraisal distric
<br />ed ta.x payments into separate
<br />final detenninatiQn of challenge
<br />able valuation of property failed
<br />
<br />~ 31.111. Refunds of DUJ
<br />
<br />Encyclopedias
<br />
<br />TX Jur. 3d Taxations 76,Limi
<br />
<br />TX Jur. 3d Ta.xation S 501,:Ref
<br />
<br />~ 31.115.
<br />
<br />,'.,
<br />
<br />Payment of Ta
<br />. . ".,
<br />
<br />: .' -: ',~~. - i'j .
<br />
<br />Encyclopedias' , ".~ :.,.: 'li"'\~:~.:
<br />. ", "_" ,:; 1"-.'"
<br />TX Jur. '3d Taxations .75; Vc
<br />As Precluding Recovery. .:
<br />TX Jur. 3d Ta.xation IIIC
<br />References.
<br />Treatises and Practice Aids - .
<br />Texas Practice Guide, Real Est
<br />9.VI, 9 VI. Collection And Dl
<br />
<br />~ 31.12. Payment of Ta)
<br />
<br />Encyclopedias
<br />
<br />TX Jur. 3d Ta.xation S 501,' Re
<br />TX Jur. 3d Ta.xation' VIH
<br />References.
<br />
<br />Treatises and Practice Aids"
<br />
<br />Texas Practice Guide, Real Es
<br />9.XII, 9 XII. Actions For
<br />Paid.
<br />
<br />In g-eneral 1
<br />
<br />1. In g-eneral
<br />Taxing authorities issued re
<br />ments of property taxes to ta.xp:
<br />after date of liability arose, an,
<br />accrued on refunds, even thoug
<br />determined that taxpayer's pa:'1
<br />
|