Texas Tax Code

§ 31.112 — REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING UNITS

TX § 31.112Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Statute text

(a)In this section, "like taxing units" has the meaning assigned by Section 72.010(a), Local Government Code.

(b)This section applies only to taxing units described by Section 72.010(b), Local Government Code.

(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 Section 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

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Legislative history

Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), Sec. 9, eff. September 1, 2025.