2006-02-13 Regular Meeting and Workshop Meeting of La Porte City Council

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, r I i PROPERTY TA.X CODE PROPERTY 'fAX CODE ~ 31.11 Title I Title 1 Notes of Decisions Failure to obtain 11 by lien for additional ad valorem ta.xcs, where taxpayers failed to inquire into status oC claimed 'raclice Aids exemptions or'to obtain a tax certificate; taxpa)'ers '. ' . . were required to take necessary steps to protect Senes ~ 700, Conditional Pay- 11. Failure to obtam themselves from any back-taxes owed on property _ Ta"qla)'ers, who purchased ,.. u,.~rtr, assumed due to a previous owner's failure to meet its statu- risk property could be bacit-appraised tQ remo...e tory obligations. Dallas Cent. Appraisal Dist. v.... . .: erroneously claimed residence ~omcsi.ead and Ol'er Wang (App, 5 Dist. 2002) 82 S.W.3d 697. . .Taxation 65 exemptions and property would be encumbered e=> 2~0; Taxation e=> 507 . ractice Aids . ~ 31.081. Property Tax Withholding on Purchase of Business or Inventory " >eries ~ 701, Escrow Accounts. Research References .t d Enc)'c1opedias TX Jur. 3d Taxation VI H REF, Divisional Ie. 'TX Jur. 3d Taxation ~ 500, Receipts And Certif- . ReCerences. icates; ProoC Of Payment. 'act"~ce Aids ~ 31.10. Reports":and Remittances o~ Oth~ Ta.xes ........' Series ~ 700, Conditional Pay- Research References" :..; , . Encyelope~ia~ 35 T~ Prac. Serics ~ 14.13, Ta'C ~ollector pe- TX Jur. 3d Taxation ~ 293, Accounting, pOSlts.,.. \". TX Jur. 3d Taxation VI B REF, Divisional 22 Tex. Prae. Series ~ 9.11, Collection. " ,~eCere!1ces... ~, 21. Tex. Prac. Series ~ 704, Collecto'i'li\Reports . . . "" Treatases and Practice Aids Anq Remittances. . . . !ries ~ 264, Miscellaneous Public 35 'Tex. Prac. SerieS ~ 13.16, Deposits And Re- I ports. )ri.ell ~ 702, Receipts. .. , ~ 31.11. Refunds of Overpaym~nts or Erroneous Payme~ts .. " ..' (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: detennines that the payment was erroneous or. excessive, the tax collector shall refund the amount of the excessive or erroneous :' . . payment from available current ta'C collections or from funds appropriated by the unit for " "' making refunds: However, the collec~r may not make the refund u~ess: . . .. . . . . . . .. (1) in the case of a collector who collects taxes for one ta.xing unit, the governing body of the .taxing unit also detennines that the payment was erroneous or excessive and approves ctice Aids the refund if the amount of the refund exceeds: ,. 'ies"1 264, Miscellaneous Public (A) $2,500 for a refund to be paid b;r a county with a population 00.5 milliori or !llore; '. or ". Series ~ 571, Swnmary Tax. " (B) $500 for a refund to be 'paid by any other taxing unit; . or - \so Valid Link In Chain OC Title. ... '. .. . .. - . . (2) 10 the case of a collector who collects ta.'Ces for more than one ta.'Clng umt, the encs ~ 251, Rcsldence Home- governing body of the taxing unit that employs the collector also detennines that the . ", payment was erroneous or excessive and approves the reCund if the amount of the refund les" 703, Certificatcs. exceeds $2,500. eries CH, 7 B, B. Sales Trans- (b) A <_..: ." h' d termin <-. . d Ii .. d al kl.\.Jng urut t at e es !l .......'\..payer IS e nquent 10 a v orem tax payments on .. ~ 33') Stat property o~her than th.e property for which liability for a refund arises may apply the amount ~~sCo1!b-a~ts Fo~~~\'~~::~~ of an overpa~'lllent or erroneous payment to the payment of the delinquent taxes if the 'hat Seller Disclose Tax Pa)"- ta\llayer was the sole owner of the property: Irance Co\'erage. (1) for which the refund is sought on January 1 oC the tax year in which those ta.xes were assessed; and (2) on which the ta.xes are delinquent on January 1 of the ta.x ~'ear for which those ta.xes were assessed. 7