Texas Tax Code 31.112 – Refunds of Payments Made to Multiple Like Taxing Units
Current as of: 2024 | Check for updates
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(a) In this section, “like taxing units” has the meaning assigned by § 72.010(a), Local Government Code.
(b) This section applies only to taxing units described by § 72.010(b), Local Government Code.
Terms Used In Texas Tax Code 31.112
- Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
- in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
- Property: means real and personal property. See Texas Government Code 311.005
- Taxing unit: means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs. See Texas Tax Code 1.04
(c) Like taxing units to which a property owner has made tax payments under protest as a result of a dispute or error described by § 72.010(c), Local Government Code, may enter into an agreement to resolve the dispute or error. An agreement under this subsection:
(1) must establish the correct geographic boundary between the taxing units;
(2) may include an allocation between the taxing units of all or part of the taxes that were paid under protest before the dispute or error was resolved, less any amount that is required to be refunded to the property owner;
(3) must require the taxing units to refund to the property owner any amount by which the amount paid by the owner to the taxing units exceeds the amount due; and
(4) must be in writing.
(d) If a dispute or error described by § 72.010(c), Local Government Code, is resolved by the agreement of the taxing units, a refund required by Subsection (c)(3) of this section must be made not later than the 90th day after the date on which the agreement is made.
(e) If a dispute or error described by § 72.010(c), Local Government Code, is not resolved by the agreement of the taxing units and the supreme court enters a final order in a suit under § 72.010, Local Government Code, determining the amount of taxes owed on the property and the taxing unit or units to which the taxes are owed, a refund required as a result of the order must be made not later than the 180th day after the date the order is entered.
(f) A refund under this section shall be accompanied by:
(1) a description sufficient to identify the property on which the taxes were imposed; and
(2) the tax account number, if applicable.
(g) A collector making a refund under this section shall notify the auditor of each appropriate taxing unit not later than the 30th day after the date the refund is made.