Bill Text: TX HB709 | 2013-2014 | 83rd Legislature | Enrolled
Bill Title: Relating to ad valorem tax payments and refunds.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2013-06-14 - Effective on 1/1/14 [HB709 Detail]
Download: Texas-2013-HB709-Enrolled.html
H.B. No. 709 |
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relating to ad valorem tax payments and refunds. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 26.15(g), Tax Code, is amended to read as | ||
follows: | ||
(g) A taxing unit that determines a taxpayer is delinquent | ||
in ad valorem tax payments on property other than the property for | ||
which liability for a refund arises or for a tax year other than the | ||
tax year for which liability for a refund arises may apply the | ||
amount of an overpayment to the payment of the delinquent taxes if | ||
the taxpayer was the sole owner of the property: | ||
(1) for which the refund is sought on January 1 of the | ||
tax year in which the [ |
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assessed; and | ||
(2) on which the taxes are delinquent on January 1 of | ||
the tax year for which the delinquent [ |
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SECTION 2. Section 31.031(a), Tax Code, is amended to read | ||
as follows: | ||
(a) This section applies only to[ |
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11.13(c)[ |
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[ |
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[ |
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[ |
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11.22. | ||
SECTION 3. Section 31.11(b), Tax Code, is amended to read as | ||
follows: | ||
(b) A taxing unit that determines a taxpayer is delinquent | ||
in ad valorem tax payments on property other than the property for | ||
which liability for a refund arises or for a tax year other than the | ||
tax year for which liability for a refund arises may apply the | ||
amount of an overpayment or erroneous payment to the payment of the | ||
delinquent taxes if the taxpayer was the sole owner of the property: | ||
(1) for which the refund is sought on January 1 of the | ||
tax year in which the [ |
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erroneously paid were assessed; and | ||
(2) on which the taxes are delinquent on January 1 of | ||
the tax year for which the delinquent [ |
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SECTION 4. This Act applies only to ad valorem taxes imposed | ||
for an ad valorem tax year that begins on or after the effective | ||
date of this Act. | ||
SECTION 5. This Act takes effect January 1, 2014. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 709 was passed by the House on May 10, | ||
2013, by the following vote: Yeas 142, Nays 1, 2 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 709 was passed by the Senate on May | ||
22, 2013, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |