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<br /> I 31.11. Refunds of Overpayments or Erroneous Payments
<br /> (a) If a taxpayer applies to the tax collector of a taxing unit for a refund of an overpayment or erroneous
<br /> payment of taxes and the auditor for the unit determines that the payment was erroneous or
<br /> excessive, the tax collector shall refund the amount of the excessive or erroneous payment from available current
<br /> tax collections or from funds appropriated by the unit for making refunds. However, the collector may not make the
<br /> refund unless:
<br /> (1) in the case of a collector who collects taxes for one taxing unit, the governing body of the taxing
<br /> unit also determines that the payment was erroneous or excessive and approves the refund if the
<br /> amount of the refund exceeds:
<br /> (A) $2,500 for a refund to be paid by a county with a population of 1.5 million or more; or
<br /> (B) $500 for a refund to be paid by any other taxing unit; or
<br /> (2) in the case of a collector who collects taxes for more than one taxing unit, the governing body of the
<br /> taxing unit that employs the collector also determines that the payment was erroneous or excessive and
<br /> approves the refund if the amount of the refund exceeds $2,500.
<br /> (b) A taxing unit that determines a taxpayer is delinquent in ad valu>...... tax payments on property other than
<br /> the p> uperty for which liability for a refund arises may apply the amount of an overpayment or erroneous payment
<br /> to the payment of the delinquent taxes if the taxpayer was the sole owner of the property:
<br /> (1) for which the refund is sought on January 1 of the tax year in which those taxes were assessed; and
<br /> (2) on which the taxes are delinquent on January 1 of the tax year for which those taxes were assessed.
<br /> (c) An application for a refund must be made within three years after the date of the payment or the taxpayer
<br /> waives the right to the refund. A taxpayer may apply for a refund by filing:
<br /> (1) an application on a form prescribed by the cvu>ptroller by rule; or
<br /> (2) a written request that includes information sufficient to enable the auditor for the taxing unit and, if
<br /> applicable, the governing body of the taxing unit to determine whether the taxpayer is entitled to the
<br /> refund.
<br /> (d) The collector for a taxing unit shall provide a copy of the refund application form without charge on request
<br /> of a taxpayer or a taxpayer's representative.
<br /> (e) An application for a refund must:
<br /> (1) include an affirmation by the taxpayer that the information in the application is true and correct; and
<br /> (2) be signed by the taxpayer.
<br /> (f) This subsection applies only to a refund that is required to be approved by the governing body of a taxing
<br /> unit. The presiding officer of the governing body of the taxing unit is not required to sign the application for the
<br /> refund or any document accompanying the application to indicate the governing body's approval or disapproval of
<br /> the refUnd. The collector for the taxing unit shall indicate on the application whether the governing body" approved
<br /> or disapproved the refund and the date of the approval or disapproval.
<br /> (g) If a taxpayer submits a payment of taxes that exceeds by $5 or more the amount of taxes owed for a tax year
<br /> to a taxing unit, the collector for the taxing unit, without charge, shall mail to the taxpayer or the. taxpayer's
<br /> representative a written notice of the amount of the overpayment accompanied by a refund application form.
<br /> 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, ~
<br /> 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;
<br /> 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
<br /> Leg., ch. 1430, ~ 8, eff. Sept. 1,2001. Amended by HB 3540, 78rh Leg., 2003, eff. September 1,2003.
<br /> 9 31.111. Refunds of Duplicate Payments
<br /> (a) The collector for a taxing unit who determines that a person erred in making a payment of taxes because the
<br /> identical taxes were paid by another person shall refund the amount of the taxes to the
<br /> person who erred in making the payment.
<br /> (b) A refund under Subsection (a) shall be made as soon as practicable after the collector discovers the
<br /> erroneous payment. The refund shall be accuu>panied by a description of the property subject to the taxes sufficient
<br /> to identify the p>uperty. If the property is assigned an account number, the collector shall include that number.
<br /> (c) Each month, the collector shall inform the auditor of each appropriate taxing unit of refunds of taxes made
<br /> under Subsection (a) during the preceding month.
<br /> Added by Acts 2001, 77th Leg., ch. 673, ~ 2, eff. Jan. 1,2002 and by Acts 2001, 77th Leg., ch. 1430, ~ 9, eff. Sept. 1,2001.
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