TAX CODE
SUBTITLE E. COLLECTIONS AND DELINQUENCY
CHAPTER 31. COLLECTIONS
§ 31.01. TAX BILLS. (a) Except as provided by
Subsection (f), the assessor for each taxing unit shall prepare and
mail a tax bill to each person in whose name the property is listed
on the tax roll or to the person's authorized agent. The assessor
shall mail tax bills by October 1 or as soon thereafter as
practicable. The assessor shall mail to the state agency or
institution the tax bill for any taxable property owned by the
agency or institution. The agency or institution shall pay the
taxes from funds appropriated for payment of the taxes or, if there
are none, from funds appropriated for the administration of the
agency or institution. The exterior of the tax bill must show the
return address of the taxing unit and must contain, in all capital
letters, the words "RETURN SERVICE REQUESTED," or another
appropriate statement directing the United States Postal Service to
return the tax bill if it is not deliverable as addressed.
(b) The county assessor-collector shall mail the tax bill
for Permanent University Fund land to the comptroller. The
comptroller shall pay all county tax bills on Permanent University
Fund land with warrants drawn on the General Revenue Fund and mailed
to the county assessors-collectors before February 1.
(c) The tax bill or a separate statement accompanying the
tax bill shall:
(1) identify the property subject to the tax;
(2) state the appraised value, assessed value, and
taxable value of the property;
(3) if the property is land appraised as provided by
Subchapter C, D, E, or H, Chapter 23, state the market value and the
taxable value for purposes of deferred or additional taxation as
provided by Section 23.46, 23.55, 23.76, or 23.9807, as applicable;
(4) state the assessment ratio for the unit;
(5) state the type and amount of any partial exemption
applicable to the property, indicating whether it applies to
appraised or assessed value;
(6) state the total tax rate for the unit;
(7) state the amount of tax due, the due date, and the
delinquency date;
(8) explain the payment option and discounts provided
by Sections 31.03 and 31.05, if available to the unit's taxpayers,
and state the date on which each of the discount periods provided by
Section 31.05 concludes, if the discounts are available;
(9) state the rates of penalty and interest imposed
for delinquent payment of the tax;
(10) include the name and telephone number of the
assessor for the unit and, if different, of the collector for the
unit; and
(11) include any other information required by the
comptroller.
(d) Each tax bill shall also state the amount of penalty, if
any, imposed pursuant to Sections 23.431, 23.54, 23.541, 23.75,
23.751, 23.87, 23.97, and 23.9804.
(e) An assessor may include taxes for more than one taxing
unit in the same tax bill, but he shall include the information
required by Subsection (c) of this section for the tax imposed by
each unit included in the bill.
(f) A collector may provide that a tax bill not be sent until
the total amount of unpaid taxes the collector collects on the
property for all taxing units the collector serves is $15 or more.
A collector may not send a tax bill for an amount of taxes less than
$15 if before the tax bill is prepared the property owner files a
written request with the collector that a tax bill not be sent until
the total amount of unpaid taxes the collector collects on the
property is $15 or more. The request applies to all subsequent
taxes the collector collects on the property until the property
owner in writing revokes the request or the person no longer owns
the property.
(g) Except as provided by Subsection (f) of this section,
failure to send or receive the tax bill required by this section
does not affect the validity of the tax, penalty, or interest, the
due date, the existence of a tax lien, or any procedure instituted
to collect a tax.
(h) An assessor who assesses taxes for more than one taxing
unit may prepare and deliver separate bills for the taxes of a
taxing unit that does not adopt a tax rate for the year before the
60th day after the date the chief appraiser certifies the appraisal
roll for the unit under Section 26.01 of this code or, if the taxing
unit participates in more than one appraisal district, before the
60th day after the date it receives a certified appraisal roll from
any of the appraisal districts in which it participates. If
separate tax bills are prepared and delivered under this
subsection, the taxing unit or taxing units that failed to adopt the
tax rate before the prescribed deadline must pay the additional
costs incurred in preparing and mailing the separate bills in
addition to any other compensation required or agreed to be paid for
the appraisal services rendered.
(i) For a city or town that imposes an additional sales and
use tax under Section 321.101(b) of this code, or a county that
imposes a sales and use tax under Chapter 323 of this code, the tax
bill shall indicate the amount of additional ad valorem taxes, if
any, that would have been imposed on the property if additional ad
valorem taxes had been imposed in an amount equal to the amount of
revenue estimated to be collected from the additional city sales
and use tax or from the county sales and use tax, as applicable, for
the year determined as provided by Section 26.041 of this code.
(j) If a tax bill is mailed under Subsection (a) of this
section to a mortgagee of a property, the mortgagee shall mail a
copy of the bill to the owner of the property not more than 30 days
following the mortgagee's receipt of the bill.
Acts 1979, 66th Leg., p. 2284, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., p. 2359, ch. 581, § 3, eff. Jan.
1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 166, ch. 13, § 122,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 15, ch. 5, § 1, eff.
March 14, 1983; Acts 1985, 69th Leg., ch. 429, § 1, eff. June 11,
1985; Acts 1987, 70th Leg., ch. 11, § 13, eff. April 2, 1987;
Acts 1987, 70th Leg., ch. 834, § 1, eff. June 18, 1987; Acts
1989, 71st Leg., ch. 2, § 14.27(d)(2), 14.28(2), eff. Aug. 28,
1989; Acts 1989, 71st Leg., ch. 969, § 1, eff. Sept. 1, 1989;
Acts 1991, 72nd Leg., ch. 836, § 9.1, eff. Aug. 26, 1991; Acts
1991, 72nd Leg., 2nd C.S., ch. 6, § 47, eff. Sept. 1, 1991; Acts
1993, 73rd Leg., ch. 926, § 2, eff. Sept. 1, 1993; Acts 1995,
74th Leg., ch. 1012, § 2, eff. Sept. 1, 1995; Acts 1997, 75th
Leg., ch. 906, § 1, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch.
1039, § 32, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 547,
§ 1, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 631, § 8,
eff. Sept. 1, 1999.
§ 31.02. DELINQUENCY DATE. (a) Except as provided by
Subsection (b) of this section and by Sections 31.03 and 31.04 of
this code, taxes are due on receipt of the tax bill and are
delinquent if not paid before February 1 of the year following the
year in which imposed.
(b) An eligible person serving on active duty in any branch
of the United States armed forces during a war or national emergency
declared in accordance with federal law may pay delinquent property
taxes on property in which the person owns any interest without
penalty or interest no later than the 60th day after the date on
which the earliest of the following occurs:
(1) the person is discharged from active military
service;
(2) the person returns to the state for more than 10
days;
(3) the person returns to non-active duty status in
the reserves; or
(4) the war or national emergency ends.
(c) "Eligible person" means a person on active military duty
in this state who was transferred out of this state as a result of a
war or national emergency declared in accordance with federal law
or a person in the reserve forces who was placed on active military
duty and transferred out of this state as a result of a war or
national emergency declared in accordance with federal law.
(d) A person eligible under Subsection (b) or any co-owner
of property that is owned by an eligible person may notify the
county tax assessor or collector or central appraisal district for
the county in which the property is located of the person's
eligibility for exemption under Subsection (b). The county tax
assessor or collector or central appraisal district shall provide
the forms necessary for those individuals giving notice under this
subsection. If the notice is timely given, a taxing unit in the
county may not bring suit for delinquent taxes for the tax year in
which the notice is given. Failure to file a notice does not affect
eligibility for the waiver of penalties and interest.
(e) On verification that notice was properly filed under
Subsection (d), a suit for delinquent taxes must be abated without
cost to the defendant. The exemptions provided for under this
section shall immediately stop all actions against eligible persons
until the person's eligibility expires as provided in Subsection
(b).
(f) This section applies only to property in which the
person eligible for the exemption owned an interest on the date the
person was transferred out of this state as described by Subsection
(c) or in which the person acquired the interest by gift, devise, or
inheritance after that date.
(g) For the purposes of this section, a person is considered
to be on active military duty if the person is covered by the
Soldiers' and Sailors' Civil Relief Act of 1940 (50 App. U.S.C.
Section 501 et seq.) or the Uniformed Services Employment and
Reemployment Rights Act of 1994 (38 U.S.C. Section 4301 et seq.), as
amended.
(h) Repealed by Acts 2003, 78th Leg., ch. 129, § 2.
Acts 1979, 66th Leg., p. 2285, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1991, 72nd Leg., ch. 381, § 1, eff. Aug. 26,
1991; Acts 2003, 78th Leg., ch. 129, § 1, 2, eff. May 27, 2003.
§ 31.03. SPLIT PAYMENT OF TAXES. (a) The governing
body of a taxing unit that collects its own taxes may provide, in
the manner required by law for official action by the body, that a
person who pays one-half of the unit's taxes before December 1 may
pay the remaining one-half of the taxes without penalty or interest
before July 1 of the following year.
(b) The split-payment option, if adopted, applies to taxes
for all units for which the adopting taxing unit collects taxes.
(c) If one or more taxing units contract with the appraisal
district for collection of taxes, the split-payment option provided
by Subsection (a) of this section does not apply to taxes collected
by the district unless approved by resolution adopted by a majority
of the governing bodies of the taxing units whose taxes the district
collects and filed with the secretary of the appraisal district
board of directors. After an appraisal district provides for the
split-payment option, the option applies to all taxes collected by
the district until revoked. It may be revoked in the same manner as
provided for adoption.
Acts 1979, 66th Leg., p. 2285, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, § 123,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4827, ch. 851, § 20,
eff. Aug. 29, 1983; Acts 1983, 68th Leg., p. 4875, ch. 862, § 1,
eff. Sept. 1, 1983.
§ 31.031. INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD
TAXES. (a) If before the delinquency date an individual who is
disabled or at least 65 years of age and is qualified for an
exemption under Section 11.13(c) pays at least one-fourth of a
taxing unit's taxes imposed on property that the person owns and
occupies as a residence homestead, accompanied by notice to the
taxing unit that the person will pay the remaining taxes in
installments, the person may pay the remaining taxes without
penalty or interest in three equal installments. The first
installment must be paid before April 1, the second installment
before June 1, and the third installment before August 1.
(b) If the individual fails to make a payment before the
applicable date provided by Subsection (a), the unpaid amount is
delinquent and incurs a penalty of 12 percent and interest as
provided by Section 33.01(c).
(c) An individual may pay more than the amount due for each
installment and the amount in excess of the amount due shall be
credited to the next installment. An individual may not pay less
than the total amount due for each installment unless the collector
provides for the acceptance of partial payments under this section.
If the collector accepts a partial payment, penalties and interest
are incurred only by the amount of each installment that remains
unpaid on the applicable date provided by Subsection (a).
(d) If the delinquency date for taxes to which this section
applies is postponed to May 1 or a later date, the collector shall
extend each installment deadline provided by Subsection (a) by the
number of months that the delinquency date was postponed.
Added by Acts 1989, 71st Leg., ch. 746, § 1, eff. Sept. 1, 1990.
Amended by Acts 1993, 73rd Leg., ch. 171, § 1, eff. Sept. 1,
1993; Acts 1995, 74th Leg., ch. 510, § 1, eff. Aug. 28, 1995.
§ 31.032. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN
DISASTER AREA. (a) This section applies only to:
(1) real property that:
(A) is the residence homestead of the owner or
consists of property that is used for residential purposes and that
has fewer than five living units;
(B) is located in a disaster area; and
(C) has been damaged as a direct result of the
disaster; and
(2) taxes that are imposed on the property by a taxing
unit before the first anniversary of the disaster.
(b) If, before the delinquency date, a person pays at least
one-fourth of a taxing unit's taxes imposed on property that the
person owns, accompanied by notice to the taxing unit that the
person will pay the remaining taxes in installments, the person may
pay the remaining taxes without penalty or interest in three equal
installments. The first installment must be paid before April 1,
the second installment before June 1, and the third installment
before August 1.
(c) If the person fails to make a payment before the
applicable date provided by Subsection (b), the unpaid amount is
delinquent and incurs a penalty of 12 percent and interest as
provided by Section 33.01(c).
(d) A person may pay more than the amount due for each
installment and the amount in excess of the amount due shall be
credited to the next installment. A person may not pay less than
the total amount due for each installment unless the collector
provides for the acceptance of partial payments under this section.
If the collector accepts a partial payment, penalties and interest
are incurred only by the amount of each installment that remains
unpaid on the applicable date provided by Subsection (b).
(e) If the delinquency date for taxes to which this section
applies is postponed to May 1 or a later date, the collector shall
extend each installment deadline provided by Subsection (b) by the
number of months that the delinquency date was postponed. The
collector may not extend the third installment deadline beyond
December 31.
(f) The comptroller shall adopt rules to implement this
section.
(g) In this section:
(1) "Disaster" has the meaning assigned by Section
418.004, Government Code.
(2) "Disaster area" has the meaning assigned by
Section 151.350.
Added by Acts 1995, 74th Leg., ch. 1041, § 1, eff. June 17, 1995.
§ 31.035. PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF
TAXES ON HOMESTEAD OF ELDERLY PERSON. (a) The governing body of a
taxing unit by order or resolution may permit an individual who is
at least 65 years of age to perform service for the taxing unit in
lieu of paying taxes imposed by the taxing unit on property owned by
the individual and occupied as the individual's residence
homestead.
(b) The governing body of the taxing unit shall determine:
(1) the number of property owners who will be
permitted to perform service for the taxing unit under this
section; and
(2) the maximum number of hours of service that a
property owner may perform for the taxing unit under this section.
(c) The governing body shall require that each property
owner permitted to perform service for the taxing unit under this
section execute a contract with the taxing unit. The contract must
be executed before the delinquency date and must:
(1) specify:
(A) the nature of the service that the property
owner will perform for the taxing unit;
(B) the facility or location where the service
will be performed;
(C) the number of hours of service the property
owner will perform; and
(D) when the property owner will perform the
service; and
(2) set out or describe the provisions of Subsections
(d), (e), and (f).
(d) For each hour of service performed for the taxing unit,
the property owner receives a credit against the taxes owed in an
amount equal to the amount that would be earned by working one hour
at the federal hourly minimum wage rate. The contract must require
the property owner to perform the service not later than one year
after the delinquency date for the taxes against which the property
owner receives credit.
(e) Taxes for which the property owner is to receive credit
under the contract do not become delinquent on the delinquency date
otherwise provided by this chapter as long as the contract is in
effect and are considered paid when the service is performed. If
the property owner fails to perform the service, or if the taxing
unit determines that the service of the property owner is
unsatisfactory, the taxing unit shall terminate the contract and
notify the property owner of the termination. The unpaid taxes for
which the property owner was to receive credit under the contract
for service not yet performed become delinquent and incur penalty
and interest provided by Section 33.01 on the later of:
(1) the delinquency date otherwise provided by this
chapter for the unpaid taxes; or
(2) the first day of the next calendar month that
begins at least 21 days after the date the taxing unit delivers
notice to the property owner that the contract has been terminated.
(f) While performing service for a taxing unit, the property
owner:
(1) is not an employee of the taxing unit; and
(2) is not entitled to any benefit, including workers'
compensation coverage, that the taxing unit provides to an employee
of the taxing unit.
(g) Property owners performing services for a taxing unit
under this section may only supplement or complement the regular
personnel of the taxing unit. A taxing unit may not reduce the
number of persons the taxing unit employs or reduce the number of
hours to be worked by employees of the taxing unit because the
taxing unit permits property owners to perform services for the
taxing unit under this section.
(h) A person performing service for a taxing unit under this
section is not entitled to indemnification from the taxing unit for
injury or property damage the person sustains or liability the
person incurs in performing service under this section. The taxing
unit is not liable for any damages arising from an act or omission
of the person in performing service under this section.
Added by Acts 1999, 76th Leg., ch. 637, § 1, eff. Aug. 30, 1999.
§ 31.036. PERFORMANCE OF TEACHING SERVICES IN LIEU OF
PAYMENT OF SCHOOL TAXES ON HOMESTEAD. (a) The governing body of a
school district by resolution may permit qualified individuals to
perform teaching services for the school district at a junior high
school or high school of the district in lieu of paying taxes
imposed by the district on property owned and occupied by the
individual as a residence homestead.
(b) The governing body of the school district shall
determine:
(1) the number of qualified individuals who will be
permitted to perform teaching services for the district under this
section;
(2) the courses that a qualified individual may teach
for the district under this section; and
(3) the amount of the tax credit that a qualified
individual may earn.
(c) The governing body shall require that each qualified
individual permitted to perform teaching services for the district
under this section execute a contract with the district. The
contract must be executed before the delinquency date and must:
(1) specify:
(A) the course or courses that the qualified
individual will teach for the district;
(B) the high school or junior high school of the
district where the qualified individual will perform the teaching
services;
(C) the semester in which the qualified
individual will perform the teaching services; and
(D) the amount of the tax credit that the
qualified individual will receive on successful completion of the
individual's contractual obligations; and
(2) set out or describe the provisions of Subsections
(d)-(g).
(d) A qualified individual who teaches a course for an
entire school semester is entitled to a maximum credit of $500
against the taxes imposed, except that if the qualified individual
teaches a course for which a student receives a full year's credit
for one semester, the qualified individual is entitled to a maximum
credit of $1,000 for each such course taught for one semester by the
qualified individual. A qualified individual may not receive
credits for teaching more than two courses in any school year.
(e) The district shall terminate the contract if:
(1) the qualified individual fails to perform the
teaching services; or
(2) the district determines that the teaching services
of the qualified individual are unsatisfactory.
(f) If the contract is terminated under Subsection (e), on
the termination date the district may grant the individual a
portion of the tax credit based on the portion of the teaching
services performed.
(g) While performing teaching services for a school
district, the qualified individual:
(1) is not an employee of the district; and
(2) is not entitled to any benefit, including workers'
compensation coverage, that the district provides to an employee of
the district.
(h) An individual is qualified to perform teaching services
for a school district under this section only if the individual
holds a baccalaureate or more advanced degree in a field related to
each course to be taught and:
(1) is certified as a classroom teacher under
Subchapter B, Chapter 21, Education Code; or
(2) obtains a school district teaching permit under
Section 21.055, Education Code.
Added by Acts 1999, 76th Leg., ch. 637, § 2, eff. Aug. 30, 1999.
§ 31.037. PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE
IN LIEU OF PAYMENT OF SCHOOL TAXES ON PROPERTY OF BUSINESS
ENTITY. (a) The governing body of a school district by resolution
may authorize a corporation or other business entity to permit a
qualified individual employed by the business entity to perform
teaching services in a high school or a junior high school for the
school district in lieu of paying taxes imposed by the district on
property owned by the business entity.
(b) The governing body of the school district shall
determine:
(1) the number of business entities that will be
eligible for a tax credit under this section;
(2) the courses that an employee of the business
entity may teach for the district under this section; and
(3) the amount of the tax credit that a business entity
may earn.
(c) The governing body shall require that each business
entity permitted to provide an employee to perform teaching
services for the district under this section execute a contract
with the district. The contract must be executed before the
delinquency date and must:
(1) specify:
(A) the course or courses that the employee will
teach for the district;
(B) the high school or junior high school of the
district where the employee will perform the teaching services;
(C) the semester in which the employee will
perform the teaching services; and
(D) the amount of the tax credit that the
business entity will receive on successful completion of the
contractual obligations of the business entity and its employee;
and
(2) set out or describe the provisions of Subsections
(d)-(h).
(d) For each course taught for the entire school semester by
an employee of the business entity for the school district, the
business entity is entitled to a maximum credit of $500 against the
taxes imposed, except that if the employee teaches a course for
which a student receives a full year's credit for one semester, the
business entity is entitled to a maximum credit of $1,000 for each
such course taught for one semester by the employee.
(e) The district shall terminate the contract if:
(1) the employee fails to perform the teaching
services; or
(2) the district determines that the teaching services
of the employee of the business entity are unsatisfactory.
(f) If the contract is terminated under Subsection (e), on
the termination date the district may grant the business entity a
portion of the tax credit based on the portion of the teaching
services performed.
(g) While performing teaching services for a school
district, the employee of the business entity:
(1) is not an employee of the district; and
(2) is not entitled to any benefit, including workers'
compensation coverage, that the district provides to an employee of
the district.
(h) An individual may not perform teaching services for
which a business entity receives a tax credit under this section if
the individual enters into a contract with the same school district
to provide teaching services for a tax credit for the same tax year
under Section 31.036.
(i) An individual is qualified to perform teaching services
for a school district under this section only if the individual
holds a baccalaureate or more advanced degree in a field related to
the course to be taught and:
(1) is certified as a classroom teacher under
Subchapter B, Chapter 21, Education Code; or
(2) obtains a school district teaching permit under
Section 21.055, Education Code.
Added by Acts 1999, 76th Leg., ch. 637, § 2, eff. Aug. 30, 1999.
§ 31.04. POSTPONEMENT OF DELINQUENCY DATE. (a) If a
tax bill is mailed after January 10, the delinquency date provided
by Section 31.02 of this code is postponed to the first day of the
next month that will provide a period of at least 21 days after the
date of mailing for payment of taxes before delinquent unless the
taxing unit has adopted the discounts provided by Section 31.05(c)
of this code, in which case the delinquency date is determined by
Subsection (d) of this section.
(a-1) If a tax bill is mailed that includes taxes for one or
more preceding tax years because the property was erroneously
omitted from the tax roll in those tax years, the delinquency date
provided by Section 31.02 is postponed to February 1 of the first
year that will provide a period of at least 180 days after the date
the tax bill is mailed in which to pay the taxes before they become
delinquent.
(b) If the delinquency date is postponed as provided by this
section, the assessor who mails the bills shall notify the
governing body of each taxing unit whose taxes are included in the
bills of the postponement.
(c) A payment option provided by Section 31.03 of this code
or a discount adopted under Section 31.05(b) of this code does not
apply to taxes that are calculated too late for it to be available.
(d) If a taxing unit mails its tax bills after September 30
and adopts the discounts provided by Section 31.05(c) of this code,
the delinquency date is postponed to the first day of the next month
following the fourth full calendar month following the date the tax
bills were mailed.
(e) If the delinquency date for a tax is postponed under
Subsection (a) or (a-1), that postponed delinquency date is the
date on which penalties and interest begin to be incurred on the tax
as provided by Section 33.01.
Acts 1979, 66th Leg., p. 2285, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 16, ch. 5, § 2, eff. March 14,
1983; Acts 1985, 69th Leg., ch. 753, § 1, eff. June 14, 1985;
Acts 2003, 78th Leg., ch. 151, § 1, eff. Sept. 1, 2003.
§ 31.05. DISCOUNTS. (a) The governing body of a taxing
unit that collects its own taxes may adopt the discounts provided by
Subsection (b) or Subsection (c) of this section, or both, in the
manner required by law for official action by the body. The
discounts, if adopted, apply to taxes for a taxing unit for which
the adopting taxing unit collects taxes if the governing body of the
other unit, in the manner required by law for official action by the
body, adopts the discounts or approves of their application to its
taxes by the collecting unit. If a taxing unit adopts both
discounts under Subsections (b) and (c) of this section, the
discounts adopted under Subsection (b) apply unless the unit mails
its tax bills after September 30, in which case only the discounts
under Subsection (c) apply.
(b) A taxing unit may adopt the following discounts to apply
regardless of the date on which it mails its tax bills:
(1) three percent if the tax is paid in October or
earlier;
(2) two percent if the tax is paid in November; and
(3) one percent if the tax is paid in December.
(c) A taxing unit may adopt the following discounts to apply
when it mails its tax bills after September 30:
(1) three percent if the tax is paid before or during
the next full calendar month following the date on which the tax
bills were mailed;
(2) two percent if the tax is paid during the second
full calendar month following the date on which the tax bills were
mailed; and
(3) one percent if the tax is paid during the third
full calendar month following the date on which the tax bills were
mailed.
(d) Repealed by Acts 1983, 68th Leg., p. 4876, ch. 862, §
3, eff. Sept. 1, 1983.
Acts 1979, 66th Leg., p. 2285, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, § 124,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 16, ch. 5, § 2, eff.
March 14, 1983; Acts 1983, 68th Leg., pp. 4875, 4876, ch. 862, §
2, 3, eff. Sept. 1, 1983.
§ 31.06. MEDIUM OF PAYMENT. (a) Except as provided by
Section 31.061, taxes are payable only in currency of the United
States. However, a collector may accept a check or money order in
payment of taxes, and may accept payment by credit card or
electronic funds transfer. A collector and a person may enter into
an agreement under which the person pays taxes by electronic funds
transfer. The agreement must:
(1) be in writing;
(2) be signed by the collector and the person; and
(3) specify the means or format of payment by
electronic funds transfer.
(b) Acceptance by a collector of a check or money order or of
payment by credit card constitutes payment of a tax as of the date
of acceptance if the check, money order, or credit card invoice is
duly paid or honored. If the check, money order, or credit card
invoice is not duly paid or honored, the collector shall deliver
written notice of nonpayment to the person who attempted payment by
check, money order, or credit card. Until payment is made in full
by cash or by a check, money order, or credit card that is duly paid
or honored, the lien securing payment of the tax remains in effect,
whether or not the person receives notice of nonpayment.
(c) If a tax is paid by credit card, the collector may
collect a fee for processing the payment. The collector shall set
the fee in an amount that is reasonably related to the expense
incurred by the collector or taxing unit in processing the payment
by credit card, not to exceed five percent of the amount of taxes
and any penalties or interest being paid. The fee is in addition to
the amount of taxes, penalties, or interest.
(d) If a check or money order accepted in payment of taxes or
the invoice for a payment of taxes by credit card is not duly paid or
honored, the amount of any charge against the taxing unit for
processing the check, order, or credit card invoice is added to the
amount of tax due in the same manner as penalties and interest are
added for taxes that are delinquent. The tax lien on the property
also secures payment of the amount of the charge.
Acts 1979, 66th Leg., p. 2285, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, § 125,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 737, § 1, eff. Aug.
28, 1989; Acts 1993, 73rd Leg., ch. 697, § 1, eff. Sept. 1, 1993;
Acts 1999, 76th Leg., ch. 606, § 1, eff. June 18, 1999; Acts
2001, 77th Leg., ch. 529, § 2, eff. June 11, 2001.
§ 31.061. PAYMENT OF TAXES ASSESSED AGAINST REAL
PROPERTY BY CONVEYANCE TO TAXING UNIT OF PROPERTY. (a) An owner
of real property may, subject to the approval of the governing body
of all of the taxing units, by deed convey the property to the
taxing unit that is owed the largest amount of the taxes, penalties,
and interest assessed against the property in payment of the taxes,
including delinquent taxes, penalties, and interest assessed
against the property by each taxing unit. The taxing unit acquiring
the property holds title to the property on behalf of each taxing
unit. The lien of each taxing unit on the property conveyed is
extinguished at the time of the conveyance. The taxing unit
acquiring the property may, subject to the approval of the
governing body of another taxing unit, by deed convey the property
to that taxing unit. The taxing unit acquiring the property holds
title to the property on behalf of each taxing unit.
(b) A taxing unit acquiring property under this section may
sell the property. The sale may be conducted in a manner provided
by Section 34.05. If the taxing unit sells the property within six
months after the date the owner conveys the property, the taxing
unit shall pay to each taxing unit its proportionate share of the
sale proceeds according to each taxing unit's share of the total
amount of the taxes, penalties, and interest owed at the time of the
acquisition.
(c) A taxing unit that does not sell property acquired under
this section within six months after the date the owner conveys the
property shall pay to each taxing unit its proportionate share, as
determined under Subsection (b), of the appraised market value of
the property as shown on the most recent tax roll, less the value of
all encumbrances burdening the property. On making the payment
provided by this subsection, the taxing unit owns the property
outright and not on behalf of each taxing unit. The period during
which a taxing unit may hold title to the property on behalf of each
taxing unit may be extended subject to the approval of the governing
body of each taxing unit.
(d) The collector shall credit against the taxes,
penalties, and interest owed each taxing unit:
(1) the taxing unit's share, as determined under
Subsection (b), of the sale price if the property is sold within six
months after the date the owner conveys the property; or
(2) the taxing unit's share, as determined under
Subsection (b), of the appraised market value of the property as
shown on the most recent tax roll, less the value of all
encumbrances burdening the property, if the property is not sold
within six months after the date the owner conveys the property.
(e) The owner remains personally liable to each taxing unit
to the extent the amount of the taxes, penalties, and interest owed
each taxing unit exceeds the amount credited under Subsection (d).
The owner is entitled to a refund from each taxing unit to the
extent the amount credited under Subsection (d) exceeds the amount
of the taxes, penalties, and interest owed the taxing unit.
(f) A conveyance of property to a taxing unit under this
section is voidable by the taxing unit at any time that the taxing
unit owns the property and determines that the condition of the
property on the date the owner conveyed it was or may have been in
violation of a federal or state law, regulation, rule, or order. If
the taxing unit voids the conveyance:
(1) the taxing unit shall execute a quitclaim deed of
the property to the owner, file the deed in the county records, and
give notice of the deed and its filing to the owner;
(2) the collector shall remove the credit against the
taxes, penalties, and interest owed each taxing unit made under
this section;
(3) a taxing unit that does not acquire the property
shall refund the payment made to it by the taxing unit that acquires
the property and reinstate the taxes, penalties, and interest owed
the taxing unit; and
(4) the lien of each taxing unit is reinstated as of
the date it originally attached.
(g) Repealed by Acts 1997, 75th Leg., ch. 1111, § 8, eff.
Sept. 1, 1997.
Added by Acts 1993, 73rd Leg., ch. 697, § 2, eff. Sept. 1, 1993.
Amended by Acts 1997, 75th Leg., ch. 1111, § 1, 8, eff. Sept. 1,
1997.
§ 31.07. CERTAIN PAYMENTS ACCEPTED. (a) A person may
pay the tax imposed on any one property without simultaneously
paying taxes imposed on other property he owns.
(b) A collector shall accept payment of the tax imposed on a
property by a taxing unit that has adopted the discounts under
Section 31.05 of this code separately from taxes imposed on that
property by other taxing units using the same collector, even if the
taxes are included in the same bill. The collector may adopt a
policy of accepting separate payments in other circumstances. If
the tax paid is included in the same bill as other taxes that are not
paid, the collector shall send a revised bill or receipt to reflect
the tax payment, if a discount applies to the payment, and may send
a revised bill or receipt to reflect the tax payment in other
circumstances. The sending of a revised bill does not affect the
date on which the unpaid taxes become delinquent.
(c) A collector may adopt a policy of accepting partial
payments of property taxes. A payment option provided by Section
31.03 of this code or a discount adopted under Section 31.05 of this
code does not apply to any portion of a partial payment. If a
collector accepts a partial payment on a tax bill that includes
taxes for more than one taxing unit, the collector shall allocate
the partial payment among all the taxing units included in the bill
in proportion to the amount of tax included in the bill for each
taxing unit, unless the collector under Subsection (b) has adopted
a policy of accepting payments of a taxing unit's taxes separate
from the taxes of other taxing units included in the same bill and
the taxpayer directs that the partial payment be allocated in
specific amounts to one or more specific taxing units. Acceptance
of a partial payment does not affect the date that the tax becomes
delinquent, but the penalties and interest provided by Section
33.01 of this code are incurred only by the portion of a tax that
remains unpaid on the date the tax becomes delinquent.
(d) Notwithstanding Subsection (c), a collector shall
accept a partial payment of property taxes on a tax bill that
includes taxes for more than one taxing unit if one or more of the
taxing units has adopted the discounts under Section 31.05 of this
code, the taxpayer directs that the partial payment be allocated
first to the payment of the taxes owed one or more of the taxing
units that have adopted the discounts, and the amount of the payment
is equal to or greater than the amount of the taxes owed the taxing
units designated by the taxpayer.
Acts 1979, 66th Leg., p. 2286, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, § 21, eff.
Aug. 29, 1983; Acts 1985, 69th Leg., ch. 493, § 1, eff. June 12,
1985; Acts 1989, 71st Leg., ch. 745, § 2, eff. Sept. 1, 1989.
Amended by Acts 1993, 73rd Leg., ch. 539, § 1, eff. Sept. 1,
1993.
§ 31.071. CONDITIONAL PAYMENTS. (a) The collector of
a taxing unit shall accept conditional payments of taxes before the
delinquency date for property taxes that are subject to a pending
challenge or protest.
(b) A property owner whose property is subject to a pending
protest or challenge may pay the tax due on the amount of value of
the property involved in the pending action that is not in dispute
or the amount of tax paid on the property in the preceding year,
whichever is greater, but not to exceed the amount of tax that would
be due on the appraised value that is subject to protest or
challenge. The collector of the taxing unit shall provide the
property owner with a temporary receipt of taxes paid under this
section.
(c) If the property is no longer subject to a challenge,
protest, or appeal at any time before the delinquency date, the
collector shall apply the amount paid by the property owner under
this section to the tax imposed on the property and shall refund the
remainder, if any, to the property owner. If the property is still
subject to an appeal on the last working day before the delinquency
date, or at an earlier date if so requested by the property owner,
the collector shall apply the amount paid under this section to the
payment required by Section 42.08(b) of this code and shall retain
the remainder, if any, until the appeal is completed. When the
appeal is completed, the collector shall apply any amount retained
under this section to the tax ultimately imposed on the property
that is not covered by the payment under Section 42.08(b) and shall
refund the remainder, if any, to the property owner.
Added by Acts 1987, 70th Leg., ch. 999, § 1, eff. Aug. 31, 1987.
§ 31.072. ESCROW ACCOUNTS. (a) The collector for a
taxing unit may enter a contract with a property owner under which
the property owner deposits money in an escrow account maintained
by the collector to provide for the payment of property taxes
collected by the collector on any property the person owns.
(b) A contract may not be made before October 1 of the year
preceding the tax year for which the account is established. The
collector may agree to establish a combined account for more than
one item of property having the same owner on the property owner's
request. If a collector collects taxes for more than one taxing
unit, an account must apply to taxes on the affected property for
each of the taxing units.
(c) A contract under this section must require the property
owner to make monthly deposits to the escrow account until the
amount set in the contract under Subsection (d) of this section
accrues in the account or until the tax bill for the property is
prepared, whichever occurs earlier.
(d) On request by a property owner to establish an escrow
account under this section, the collector shall estimate the amount
of taxes to be imposed on the property by the affected taxing units
in that year. A contract to establish an escrow account must
provide for deposits that would provide, as of the date the
collector estimates the tax bill for the property will be prepared,
a total deposit that is not less than the amount of taxes estimated
by the collector or the amount of taxes imposed on the property by
the affected taxing units in the preceding year, whichever is less.
The collector may agree to a deposit of a greater amount on the
property owner's request.
(e) The county tax assessor-collector shall maintain the
escrow account in the county depository. Any other collector shall
maintain the escrow account in the depository of the taxing unit or
other entity that employs the collector. The collector is not
required to maintain a separate account in the depository for each
escrow account but shall maintain separate records for each escrow
account.
(f) The property owner may withdraw from the collector the
money the owner deposited in an escrow account only if the
withdrawal is made before the date the tax bill is prepared or
October 1 of the tax year, whichever occurs earlier. On and after
that date and until the taxes are paid, the collector must agree to
a withdrawal by the taxpayer. The property owner may not withdraw
less than the total amount deposited in the escrow account.
(g) When the tax bill is prepared for property for which an
escrow account is established, the collector shall apply the money
in the account to the taxes imposed and deliver a tax receipt to the
taxpayer together with a refund of any amount in the account in
excess of the amount of taxes paid. If the amount in the escrow
account is not sufficient to pay the taxes in full, the collector
shall apply the money to the taxes and deliver to the taxpayer a tax
receipt for the partial payment and a tax bill for the unpaid
amount. If the escrow account applies to more than one taxing unit
or to more than one item of property, the collector shall apply the
amount to each taxing unit or item of property in proportion to the
amount of taxes imposed unless the contract provides otherwise.
Added by Acts 1989, 71st Leg., ch. 737, § 2, eff. Aug. 28, 1989.
§ 31.073. RESTRICTED OR CONDITIONAL PAYMENTS
PROHIBITED. A restriction or condition placed on a check in
payment of taxes by the maker that limits the amount of taxes owed
to an amount less than that stated in the tax bill is void unless the
restriction or condition is authorized by this code.
Added by Acts 1993, 73rd Leg., ch. 539, § 2, eff. Sept. 1, 1993.
§ 31.075. TAX RECEIPT. (a) At the request of a
property owner or a property owner's agent, the collector for a
taxing unit shall issue a receipt showing the taxable value and the
amount of tax imposed by the unit on the property in one or more tax
years for which the information is requested, the tax rate for each
of those tax years, and the amount of tax paid in each of those
years. The receipt must describe the property in the manner
prescribed by the comptroller.
(b) In any judicial proceeding, including a suit to collect
delinquent taxes under Chapter 33 of this code, a tax receipt issued
under this section that states that a tax has been paid constitutes
prima facie evidence that the tax has been paid as stated by the
receipt.
Added by Acts 1987, 70th Leg., ch. 52, § 1, eff. May 6, 1987.
Amended by Acts 1991, 72nd Leg., ch. 836, § 5.5, eff. Aug. 26,
1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 48, eff. Sept. 1,
1991.
§ 31.08. TAX CERTIFICATE. (a) At the request of any
person, a collector for a taxing unit shall issue a certificate
showing the amount of delinquent taxes, penalties, and interest due
the unit on a property according to the unit's current tax records.
If the collector collects taxes for more than one taxing unit, the
certificate must show the amount of delinquent taxes, penalties,
and interest due on the property to each taxing unit for which the
collector collects the taxes. The collector shall charge a fee not
to exceed $10 for each certificate issued. The collector shall pay
all fees collected under this section into the treasury of the
taxing unit that employs him.
(b) Except as provided by Subsection (c) of this section, if
a person transfers property accompanied by a tax certificate
erroneously showing that no delinquent taxes, penalties, or
interest are due a taxing unit on the property, the unit's tax lien
on the property is extinguished and the purchaser of the property is
absolved of liability to the unit for delinquent taxes, penalties,
or interest on the property. The person who was liable for the tax
for the year it was imposed remains personally liable for the
delinquent tax, penalties, and interest.
(c) A tax certificate issued through fraud or collusion is
void.
Acts 1979, 66th Leg., p. 2286, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 662, ch. 149, § 1, eff. Sept.
1, 1983; Acts 1987, 70th Leg., ch. 105, § 1, eff. Sept. 1, 1987.
§ 31.081. PROPERTY TAX WITHHOLDING ON PURCHASE OF
BUSINESS OR INVENTORY. (a) This section applies only to a person
who purchases a business, an interest in a business, or the
inventory of a business from a person who is liable under this title
for the payment of taxes imposed on personal property used in the
operation of that business.
(b) The purchaser shall withhold from the purchase price an
amount sufficient to pay all of the taxes imposed on the personal
property of the business, plus any penalties and interest incurred,
until the seller provides the purchaser with:
(1) a receipt issued by each appropriate collector
showing that the taxes due the applicable taxing unit, plus any
penalties and interest, have been paid; or
(2) a tax certificate issued under Section 31.08
stating that no taxes, penalties, or interest is due the applicable
taxing unit.
(c) A purchaser who fails to withhold the amount required by
this section is liable for that amount to the applicable taxing
units to the extent of the value of the purchase price, including
the value of a promissory note given in consideration of the sale to
the extent of the note's market value on the effective date of the
purchase, regardless of whether the purchaser has been required to
make any payments on that note.
(d) The purchaser may request each appropriate collector to
issue a tax certificate under Section 31.08 or a statement of the
amount of the taxes, penalties, and interest that are due to each
taxing unit for which the collector collects taxes. The collector
shall issue the certificate or statement before the 10th day after
the date the request is made. If a collector does not timely
provide or mail the certificate or statement to the purchaser, the
purchaser is released from the duties and liabilities imposed by
Subsections (b) and (c) in connection with taxes, penalties, and
interest due the applicable taxing unit.
(e) An action to enforce a duty or liability imposed on a
purchaser by Subsection (b) or (c) must be brought before the fourth
anniversary of the effective date of the purchase. An action to
enforce the purchaser's duty or liability is subject to a
limitation plea by the purchaser as to any taxes that have been
delinquent at least four years as of the date the collector issues
the statement under Subsection (d).
(f) This section does not release a person who sells a
business or the inventory of a business from any personal liability
imposed on the person for the payment of taxes imposed on the
personal property of the business or for penalties or interest on
those taxes.
(g) For purposes of this section:
(1) a person is considered to have purchased a
business if the person purchases the name of the business or the
goodwill associated with the business; and
(2) a person is considered to have purchased the
inventory of a business if the person purchases inventory of a
business, the value of which is at least 50 percent of the value of
the total inventory of the business on the date of the purchase.
Added by Acts 1999, 76th Leg., ch. 1481, § 10, eff. Jan. 1, 2000.
§ 31.10. REPORTS AND REMITTANCES OF OTHER
TAXES. (a) Each month the collector of taxes for a taxing unit
shall prepare and submit to the governing body of the unit a written
report made under oath accounting for all taxes collected for the
unit during the preceding month. Reports of collections made in the
months of October through January are due on the 25th day of the
month following the month that is the subject of the report.
Reports of collections made in all other months are due on the 15th
day of the month following the month that is the subject of the
report. A collector for more than one taxing unit may prepare one
report accounting for taxes collected for all units, and he may
submit a certified copy of the report as his monthly report to the
governing body of each unit.
(b) The collector for a taxing unit shall prepare and submit
to the governing body of the unit an annual report made under oath
accounting for all taxes of the unit collected or delinquent on
property taxed by the unit during the preceding 12-month period.
Annual reports are due on the 60th day following the last day of the
fiscal year.
(c) Except as otherwise provided by Subsection (d) of this
section, at least monthly the collector for a taxing unit shall
deposit in the unit's depository all taxes collected for the unit.
The governing body of a unit may require deposits to be made more
frequently.
(d) If the taxes of a taxing unit are collected by the
collector or other officer or employee of another taxing unit or by
an appraisal district as provided by the law creating or
authorizing creation of the unit or as the result of an election
held under Section 6.26 of this code, the entity that collects the
taxes shall deposit the taxes in the unit's depository daily,
unless the governing body of that unit by official action provides
that those deposits may be made less often than daily.
Acts 1979, 66th Leg., p. 2286, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1983, 68th Leg., p. 5462, ch. 1027, § 1, eff.
Aug. 29, 1983; Acts 1987, 70th Leg., ch. 488, § 1, eff. Jan. 1,
1988.
§ 31.11. REFUNDS OF OVERPAYMENTS OR ERRONEOUS
PAYMENTS. (a) If a taxpayer applies to the tax collector of a
taxing unit for a refund of an overpayment or erroneous payment of
taxes and the auditor for the unit determines that the payment was
erroneous or excessive, the tax collector shall refund the amount
of the excessive or erroneous payment from available current tax
collections or from funds appropriated by the unit for making
refunds. However, the collector may not make the refund unless:
(1) in the case of a collector who collects taxes for
one taxing unit, the governing body of the taxing unit also
determines that the payment was erroneous or excessive and approves
the refund if the amount of the refund exceeds:
(A) $2,500 for a refund to be paid by a county
with a population of 1.5 million or more; or
(B) $500 for a refund to be paid by any other
taxing unit; or
(2) in the case of a collector who collects taxes for
more than one taxing unit, the governing body of the taxing unit
that employs the collector also determines that the payment was
erroneous or excessive and approves the refund if the amount of the
refund exceeds $2,500.
(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 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 those taxes were assessed; and
(2) on which the taxes are delinquent on January 1 of
the tax year for which those taxes were assessed.
(c) 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.
(d) The collector for a taxing unit shall provide a copy of
the refund application form without charge on request of a taxpayer
or a taxpayer's representative.
(e) An application for a refund must:
(1) include an affirmation by the taxpayer that the
information in the application is true and correct; and
(2) be signed by the taxpayer.
(f) This subsection applies only to a refund that is
required to be approved by the governing body of a taxing unit. The
presiding officer of the governing body of the taxing unit is not
required to sign the application for the refund or any document
accompanying the application to indicate the governing body's
approval or disapproval of the refund. The collector for the taxing
unit shall indicate on the application whether the governing body
approved or disapproved the refund and the date of the approval or
disapproval.
(g) If a taxpayer submits a payment of taxes that exceeds by
$5 or more the amount of taxes owed for a tax year to a taxing unit,
the collector for the taxing unit, without charge, shall mail to the
taxpayer or the taxpayer's representative a written notice of the
amount of the overpayment accompanied by a refund application form.
Added by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, § 126,
eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 198, § 1,
eff. Sept. 1, 1993; Acts 1999, 76th Leg., ch. 565, § 1, eff.
Sept. 1, 1999; Acts 1999, 76th Leg., ch. 915, § 1, eff. Sept. 1,
1999; Acts 2001, 77th Leg., ch. 673, § 1, eff. Jan. 1, 2002;
Acts 2001, 77th Leg., ch. 843, § 1, eff. Sept. 1, 2001; Acts
2001, 77th Leg., ch. 1430, § 8, eff. Sept. 1, 2001; Acts 2003,
78th Leg., ch. 756, § 1, eff. Sept. 1, 2003.
§ 31.111. REFUNDS OF DUPLICATE PAYMENTS. (a) The
collector of a taxing unit who determines that a person erred in
making a payment of taxes because the identical taxes were paid by
another person shall refund the amount of the taxes to the person
who erred in making the payment.
(b) A refund under Subsection (a) shall be made as soon as
practicable after the collector discovers the erroneous payment.
The refund shall be accompanied by a description of the property
subject to the taxes sufficient to identify the property. If the
property is assigned an account number, the collector shall include
that number.
(c) Each month, the collector shall inform the auditor of
each appropriate taxing unit of refunds of taxes made under
Subsection (a) during the preceding month.
Added by Acts 2001, 77th Leg., ch. 673, § 2, eff. Jan. 1, 2002 and
by Acts 2001, 77th Leg., ch. 1430, § 9, eff. Sept. 1, 2001.
§ 31.115. PAYMENT OF TAX UNDER PROTEST. Payment of an
ad valorem tax is involuntary if the taxpayer indicates that the tax
is paid under protest:
(1) on the instrument by which the tax is paid; or
(2) in a document accompanying the payment.
Added by Acts 1995, 74th Leg., ch. 993, § 1, eff. June 17, 1995.
§ 31.12. PAYMENT OF TAX REFUNDS; INTEREST. (a) If a
refund of a tax provided by Section 11.431(b), 26.07(g), 26.15(f),
31.11, or 31.111 is paid on or before the 60th day after the date the
liability for the refund arises, no interest is due on the amount
refunded. If not paid on or before that 60th day, the amount of the
tax to be refunded accrues interest at a rate of one percent for
each month or part of a month that the refund is unpaid, beginning
with the date on which the liability for the refund arises.
(b) For purposes of this section, liability for a refund
arises:
(1) if the refund is required by Section 11.431(b), on
the date the chief appraiser notifies the collector for the unit of
the approval of the late homestead exemption;
(2) if the refund is required by Section 26.07(g), on
the date the results of the election to reduce the tax rate are
certified;
(3) if the refund is required by Section 26.15(f):
(A) for a correction to the tax roll made under
Section 26.15(b), on the date the change in the tax roll is
certified to the assessor for the taxing unit under Section 25.25;
or
(B) for a correction to the tax roll made under
Section 26.15(c), on the date the change in the tax roll is ordered
by the governing body of the taxing unit;
(4) if the refund is required by Section 31.11, on the
date the auditor for the taxing unit determines that the payment was
erroneous or excessive or, if the amount of the refund exceeds the
applicable amount specified by Section 31.11(a), on the date the
governing body of the unit approves the refund; or
(5) if the refund is required by Section 31.111, on the
date the collector for the taxing unit determines that the payment
was erroneous.
(c) This section does not apply to a refund in an amount less
than $5.
Added by Acts 1987, 70th Leg., ch. 112, § 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 796, § 30, eff. June 15,
1989; Acts 1999, 76th Leg., ch. 915, § 2, eff. Sept. 1, 1999;
Acts 2001, 77th Leg., ch. 673, § 3, eff. Jan. 1, 2002; Acts 2001,
77th Leg., ch. 1430, § 10, eff. Sept. 1, 2001.
