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AN ACT
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relating to payment of an ad valorem tax refund in the event of a tax |
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roll correction that decreases a property owner's tax liability. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.15(f), Tax Code, is amended to read as |
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follows: |
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(f) If a correction that decreases the tax liability of a |
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property owner is made after the owner has paid the tax, the taxing |
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unit shall refund to the property owner who paid the tax the |
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difference between the tax paid and the tax legally due, except as |
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provided by Section 25.25(n). A property owner is not required to |
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apply for a refund under this subsection to receive the refund. |
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SECTION 2. The change in law made by this Act applies only |
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to a refund made on or after the effective date of this Act. A |
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refund made before the effective date of this Act is governed by the |
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law in effect on the date the refund was made, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2989 was passed by the House on April |
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20, 2017, by the following vote: Yeas 144, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2989 was passed by the Senate on May |
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18, 2017, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |