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  H.B. No. 1210
 
 
 
 
AN ACT
  relating to a refund of an overpayment or erroneous payment of ad
  valorem taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 31.11, Tax Code, is amended by amending
  Subsection (c) and adding Subsections (c-1) and (h) to read as
  follows:
         (c)  Except as provided by Subsection (c-1), an [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.
         (c-1)  The governing body of the taxing unit may extend the
  deadline provided by Subsection (c) for a single period not to
  exceed two years on a showing of good cause by the taxpayer.
         (h)  This section does not apply to an overpayment caused by
  a change of exemption status or correction of a tax roll.  Such an
  overpayment is covered by Section 26.15 or 42.43, as applicable.
         SECTION 2.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2007.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1210 was passed by the House on March
  28, 2007, by the following vote:  Yeas 145, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 1210 on May 16, 2007, by the following vote:  Yeas 145, Nays 0,
  2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 1210 was passed by the Senate, with
  amendments, on May 14, 2007, by the following vote:  Yeas 31, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor