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.