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<br /> , ~ 31.11 PROPERTY TAX CODE PROPERTY TAX CODE,
<br /> 'nUe 1 Title 1
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<br /> (C) .An apolication fo,," a refund must be made ,tithin three years after the date of the . ....
<br /> paYment 01' the taxoayer waiyes the right to the refund~ A ta.'l:p{lyer may apply ~'or a refund Unreportcd decisions .,
<br /> by filing: 8
<br /> (1) an application on a fonn prescribed by the comptroller by l"'J.1e; or
<br /> (2) a :wTitten request that includes infonnation sufficient, to enable ~he auditor for the . S. Unreported dccisions"
<br /> taxing unit and, if applicable, the governing bogS' of the taxing unit to detennine whether Property DWliers see~g t~mi
<br /> the ta>..-payer is entitled to the refund. , requiring COWlty appraisal distric'
<br /> (d) The collector for a taxing unit shall provide a copy of the refund' application fonn ed tax payments into separa~e
<br /> final detenninati.Q.n of challenge
<br /> ,vithout charge. on request of a taxpayer or a taxpa:rer's representative. able valuation of property failed
<br /> (e) An application for a refund must: Refunds' of DUI
<br /> (1) include'an affmnation by the taxpayer that the infonnation in the application is true ~ 31.111.
<br /> and c~rrect;' and . .:: ~~
<br /> (2) be signed by the taxpayer. Encyclopedias .,
<br /> (t) This subsection applies only to a refund that is required to be approved' by the I . , . . ....
<br /> governing body of a taxing unit. The presiding officer of the governing body of the .taxing : TX Jur. 3d T~tion,fi 7~,.Lin!i
<br /> unit is not re'quired to sign the application for th~ refund or any docurn~nt accompanying the ' TX Jur. 3d Tantion fi' 501,:'Ref
<br /> application to indicate the governing body's al'l',u.'al or disapproval of the refund. The :..
<br /> collector for the taxing unit shall indicate on the application whether the governing body " -
<br /> ap~roved .01'. disapp~ved the r~fund and the date of the approval or disapproval. ~ 31.1l~. P~r~.e~t. ~~ I-~
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<br /> (g) If a taxpayer. submits a payment of taxes that exceeds by $5 or more the amount of ~,; 'J .';~ :., .:::!..~;.
<br /> taxes owed for a ~ year to a taxing unit, the collector for' the "taxing unit, without <;barge, Encyi:iopedia~"; .: '.:, ':,:,,:"h:~,:
<br /> shall mail to the taxpayer or the taxpayer's representative a written notice of the amount of .. .' ~ . '. : I: "', ';'
<br /> the overpayment accompanied by a refund application fonn: . TX Jur. '3d Taxation fi .75;' Yc
<br /> As Precluding RecoVery.. .;.
<br /> Added by Acts 1981, 67th Leg., 1st C.S" p. 167, ch. 13, ~ 126, eft. Jan. 1, 1982. Amended by Acts 1993, TX Jur. 3d Taxation" III. t:
<br /> 73rd Leg" ch. 198; ~ 1, efi, Sept 1, 1993; Acts 1999, 76th Leg" ch, 565, fi 1, eff. Sept. 1, 1999; Acts 1999, References. ..
<br /> 76th Leg., ch. 915, ~ 1, eft. Sept 1; 1999; Acts 2001, 77th Leg., ch. 673, fi 1, eff. Jan, 1,2002; Acts 2001, Trcatises arid Practice Aids - .
<br /> 77th Leg" eh. 843, fi 1, eft. Sept, 1,2001; Acts 2001, 77th Leg., ch, 1430, fi 8, eff. Sept. 1,2001; Acts 2003, Texas Practice Guiae, Real Esl
<br /> 78th Leg:,"ch. '1156, fi 1, eff. Sept 1, 2003. 'l 9.VI, 9 VI. Collection And Dl
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<br /> Historical and Statutory -Notes i
<br /> I ~ 31.12. Payment of Ta>
<br /> 2003 Legislation "TItis Act takes effect September 1, 2003, and '.' '.:'
<br /> Acts 2003, 78th Leg., ch, 756, in subsec. (a), applies to an application for the refund of an '"
<br /> added subd. (1) designator and therein inserted "in overpayment or erroneous payment of ad valorem . . ,"
<br /> the case of a collector who collects ta.'\(es for one taxes filed ....ith a ta.'\( collector on or after the Encyclopedias "
<br /> taxing unit,.., deleted "or the governing body of a effective date of this Act. This Act also applies to TX JUl'. 3d Ta.'\(ation ~ 501; Re
<br /> taxing unit that collects another unit's ta.xes" fol- an application for the refund of an overpayment or TX JUl'. 3d Taxation'VI 'H
<br /> lowing "of the ta.xing unit", relettered fonner erroneous payment of ad valorem ta.'\(es filed with a References. .' ,.
<br /> subds. (1) and (2) as (A) and (B) and added subd.
<br /> (2); and made other nonsubstantive changes, ta.'\( collector before the effective date of this Act if Treatises and Practice Aids \-
<br /> Section 2 of Acts 2003, 78th Leg., ch. 756 pro- the application is pending on the effective date of " . .....
<br /> this Act." Texas Practice Guide, Real Es
<br /> vides: 9.XII, 9 XII. Actions For
<br /> - Paid,
<br /> Research References
<br /> Encyclopc~ias 21 Te.'I. ,Prac. S~rlcs fi 3G8; ~endilion By Ban~. ,
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<br /> TX Jur. 3d Ta.'\(ation ~ 76, Limitations. 21 Tex. Prac. Serics ~ 706, Refunds Of Overpay- In Itcncral l' "
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<br /> TX Jur, 3d Ta.ntion ~ 501, Refunds, ment.s Or Erroneolls PllYlllenL~. '
<br /> TX JUl'. 3d Ta.ntion VI H REF, Divisional 2lA Te.'\(. Prac. Seri~s ~ 1353, Necessity For
<br /> References, Filing. I. In Itcncrlll
<br /> TX Jur. 3d Ta.'\(ation III C REF, Divisional 21 A Te.x. Prac. S~rles ~ 13S9, I nvalid Statute. Ta.\ing authorities issued re
<br /> References. ments of property ta.xes to ta.-q>:
<br /> Treatises nnd Practice Aids 21.-\ Tex. Prac. Series ~ 1.112, Applicable Law. after date of liability arose, an,
<br /> Texas Practice Guide, Real Estate Litigation CH 21A Tex. PrJc. S~ries ~ 1415, Time For Bring- lIccrued on refunds, even thoug
<br /> 9,XlI, 9 XII. Actions For Refund Of Ta.xcs ing Suit-Limitations. detelmined that ta'\(payer's paj1
<br /> Paid,
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