H.B. No. 1210

AN ACT
relating to a refund of an overpayment or erroneous payment of ad
valorem taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.11, Tax Code, is amended by amending
Subsection (c) and adding Subsections (c-1) and (h) to read as
follows:
(c) Except as provided by Subsection (c-1), an [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.
(c-1) The governing body of the taxing unit may extend the
deadline provided by Subsection (c) for a single period not to
exceed two years on a showing of good cause by the taxpayer.
(h) This section does not apply to an overpayment caused by
a change of exemption status or correction of a tax roll. Such an
overpayment is covered by Section 26.15 or 42.43, as applicable.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2007.

______________________________ ______________________________
President of the Senate           Speaker of the House

I certify that H.B. No. 1210 was passed by the House on March
28, 2007, by the following vote: Yeas 145, Nays 0, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 1210 on May 16, 2007, by the following vote: Yeas 145, Nays 0,
2 present, not voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 1210 was passed by the Senate, with
amendments, on May 14, 2007, by the following vote: Yeas 31, Nays
0.

______________________________
Secretary of the Senate
APPROVED: __________________
Date

__________________
Governor