HBA-JRA H.B. 2220 76(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 2220 By: Hilbert Ways & Means 7/22/1999 Enrolled BACKGROUND AND PURPOSE A taxpayer may apply to the tax collector of a taxing unit for a refund of an erroneous tax payment. The payment is made from available current tax collections or from funds appropriated for making refunds. Prior to the 76th Legislature, the collector was prohibited from paying a refund of more than $500 unless the governing body approved it. In populous counties this may create an administrative burden. H.B. 2220 permits a tax collector to make a refund of up to $2,500 without the approval of the governing body. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 31.11(a), Tax Code, to prohibit a tax collector from making a refund of an overpayment or erroneous payment of taxes unless the governing body of the taxing unit or the governing body of a taxing unit that collects another unit's taxes also determines that the payment was erroneous or excessive and approves the refund if the amount of the refund exceeds $2,500 to be paid by a county with a population of 2.8 million or more or $500 to be paid by any other taxing unit, rather than $500 to be paid by any taxing unit. SECTION 2. Amends Section 31.12(b), Tax Code, to make conforming changes. SECTION 3. Effective date: September 1, 1999. Makes application of this Act prospective. SECTION 4. Emergency clause.