3101 Tax Bills (A) Except As Provided By Subsections (F)

tax codeFor expiration of Subsections,,, and, see Subsection.

Therefore if there are none, the agency or institution shall pay the taxes from funds appropriated for payment of the taxes or, from funds appropriated for the administration of the agency or institution. Actually, tAX BILLS, and, the assessor for every taxing unit shall prepare and mail a tax bill to any person in whose name the property is listed on the tax roll and to the person’s authorized agent, except as provided by Subsections. Sec. Essentially, the exterior of the tax bill may 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 Undoubtedly it’s not deliverable as addressed, Therefore if the assessor wants the United States Postal Service to return the tax bill if I know it’s not deliverable as addressed. Consequently, the exterior of the tax bill must show the return address of the taxing unit. Therefore, 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 county assessorcollector 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 The tax bill or a separate statement accompanying the tax bill shall.

tax code The county assessorcollector 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 The tax bill or a separate statement accompanying the tax bill shall.

The county assessorcollector 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 The tax bill or a separate statement accompanying the tax bill shall.

The county assessorcollector 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 The tax bill or a separate statement accompanying the tax bill shall.

I’d say if any, every tax bill shall also state the percentage of penalty, imposed pursuant to Sections 23431, 2354, 23541, 2375, 23751, 2387, 2397, and 239804. The tax bill or the separate statement must indicate that the bill is a provisional tax bill and include a statement in substantially the following form.

Your tax bill would have been 15000 and the total percentage of taxes imposed by the other taxing units whose taxes are included in the bill), Therefore in case the percentage of the exemption from ad valorem taxation by a school district of a residence homestead had not been increased by the Texas Legislature. Your tax bill was lowered by 15000 and amount calculated under Section 2609 of of of 25,will be mailed to you, So if the constitutional amendment isn’t approved by the voters at the election.

If the constitutional amendment is approved by the voters, subsection of this section is considered to be a provisional tax bill until the canvass of the votes on the constitutional amendment proposed by 1. Regular Session, the tax bill is considered to be a final tax bill for the taxes imposed on the property for the 2015 tax year, and no additional tax bill is required to be mailed to the person and to the person’s authorized agent, unless another provision of this title requires the mailing of a corrected tax bill. If the constitutional amendment ain’t approved by the voters.

If the constitutional amendment is approved by the voters, subsection of this section is considered to be a provisional tax bill until the canvass of the votes on the constitutional amendment proposed by 1. Regular Session, the tax bill is considered to be a final tax bill for the taxes imposed on the property for the 2015 tax year, and no additional tax bill is required to be mailed to the person and to the person’s authorized agent, unless another provision of this title requires the mailing of a corrected tax bill. If the constitutional amendment isn’t approved by the voters.

December 1 or as soon thereafter as practicable, to every person in whose name property subject to an exemption under Section 1113 is listed on the tax roll and to the person’s authorized agent in an amount equal to the difference between the amount calculated under Section 2609 of 25000. Subsection.

He shall include the information required by Subsection of this section for the tax imposed by every unit included in the bill, an assessor may include taxes for over one taxing unit in identical tax bill.

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.

Failure to send or receive the tax bill required by this section, including a tax bill that was requested to be sent by electronic means under Subsection, 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, except as provided by Subsection. Therefore in case the taxing unit participates in more than one appraisal district, an assessor who assesses taxes for almost 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 2601 of this code or, before the 60th day after the date it receives a certified appraisal roll from the majority of the appraisal districts in which it participates. Accordingly 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, So in case separate tax bills are prepared and delivered under this subsection.

Or a county that imposes a sales and use tax under Chapter 323 of this code, for a city or town that imposes an additional sales and use tax under Section 321101 of this code for the year determined as provided by Section 26041 of this code.

Sec. You see, write Acts 1989, 71st Leg, June 18. Ok, and now one of the most important parts. Sec. Make sure you write. Sec. Then. Acts 1979, 66th Leg. Sec. Now pay attention please. Acts 1991, 72nd Leg. Sec. Aug. Normally. Sec. Jan. Sec. This is the case. Acts 1995, 74th Leg. Amended by Acts 1981, 67th Leg. Sept. Eventually. Also, acts 1997, 75th Leg. Sec. Acts 1991, 72nd Leg. Acts 1983, 68th Leg. You see. Seriously. Sept. Sept. There’s a lot more info about this stuff here. Sept. Sec. Acts 1989, 71st Leg. Sec. Sec. Sec. Sec. Sec. Did you hear about something like this before, am I correct? Acts 1987, 70th Leg, April 2. Besides, Acts 1985, 69th Leg, March 14. Acts 1981, 67th Leg. Sec. Jan. Then. Jan. Acts 1993, 73rd Leg. Sept.

Acts 2005, 79th Leg. Ch. Ch. January 1. Acts 2005, 79th Leg. September 1. Consequently. Fact.

Acts 2005, 79th Leg.

Acts 2006, 79th Leg. Ch. Sec. May 31. June 18. Sec. Ch.

Acts 2006, 79th Leg. Acts 2006, 79th Leg. Sec. Sec. May 31. Ok, and now one of the most important parts. May 31. That said. Known ch.

Acts 2007, 80th Leg.

January 1. Sec. Some info can be found easily by going online. Sec. Besides. Eventually, acts 2007, 80th Leg. Ch. September 1.

Acts 2009, 81st Leg. Ch. Sec. Ch. September 1. Consequently. Anyways, acts 2011, 82nd Leg. Then again, september 1.

Acts 2011, 82nd Leg.

January 1. DELINQUENCY DATE. Sec. 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, except as provided by Subsection of this section and by Sections 3103 and 3104 of this code. Ch. You should take it into account. Sec.

Sections 3103 and 3104, taxes for which a supplemental tax bill is mailed under Section 3101 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 onehalf of the unit’s taxes before December 1 may pay the remaining onehalf of the taxes without penalty or interest before July 1 of the following year. Sept. Amended by Acts 1981, 67th Leg. Sec. Aug. This is where it starts getting really serious. Acts 1983, 68th Leg. Considering the above said. Sec. Sec. Certainly, acts 1983, 68th Leg. Jan. Therefore, acts 1979, 66th Leg. Jan. Sec.

Acts 2007, 80th Leg.

Ch. June 15. Sec. Sec. Furthermore, iNSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES.

Text of subsection as amended by Acts 2013, 83rd Leg. Sec. Ch.

Section 11132 or 1122.

Text of subsection as amended by Acts 2013, 83rd Leg. Ch. Ch. This section applies only to an individual who is qualified for an exemption under Section 1113 or 1122. Sec. Sec.

Including the first payment, before the applicable date provided by Subsection, the unpaid installment is delinquent and incurs a penalty of six percent and interest as provided by Section 3301, if the individual will not make a payment.

Aug. The penalty provided by Section 3301 does not apply to the unpaid installment. Sec. Sept. Notice that sec. So, added by Acts 1989, 71st Leg. Amended by Acts 1993, 73rd Leg. Sec. Acts 1995, 74th Leg. A well-known fact that is. Sept.

Acts 2005, 79th Leg. January 1. Acts 2011, 82nd Leg. Ch. Sec. September 1. Sec. Nevertheless.

Acts 2013, 83rd Leg.

Ch. Known ch. You should take it into account. January 1. Acts 2013, 83rd Leg. September 1. Sec. A well-known fact that is. Sec.

Acts 2013, 83rd Leg. January 1. Eventually, september 1. Sec. For example. Sec. Of course ch. That said, acts 2013, 83rd Leg.

Acts 2015, 84th Leg.

September 1. Sec. For example, september 1. Sec. Considering the above said. Ch. That said, acts 2015, 84th Leg. Ch.

Sec. This section applies only to. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA.

Sec. This section applies only to. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA.

If, before the delinquency date, a person pays at least one a fourth 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. First installment must be paid before April 1, the second installment must be paid before June 1, and the third installment must be paid before August If the delinquency date is a date except February 1, the first installment must be paid before the first day of the second month after the delinquency date, the second installment must be paid before the first day of the fourth month after the delinquency date, and the third installment must be paid before the first day of the sixth month after the delinquency date, if the delinquency date is February 1.

Therefore the unpaid installment is delinquent and incurs a penalty of six percent and interest as provided by Section 3301, I’d say if the person will not make a payment before the applicable date provided by Subsection.

Penalties and interest are incurred only by the percentage of any installment that remains unpaid on the applicable date provided by Subsection, Therefore in case the collector accepts a partial payment.

Repealed by Acts 2015, 84th Leg. Sec. September 1. The comptroller shall adopt rules to implement this section. Also.

Sec.

Acts 2011, 82nd Leg. For instance, september 1. Sec. Therefore. Seriously. June 19.

Acts 2015, 84th Leg. PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF TAXES ON HOMESTEAD OF ELDERLY PERSON. September 1. The governing body of a taxing unit by order or resolution may permit an individual who is at least 65 age years 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. Sec. Ch. A well-known fact that is. Sec.

The governing body of the taxing unit shall determine.

The governing body shall require that every 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.

The governing body of the taxing unit shall determine.

The governing body shall require that any 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.

The governing body of the taxing unit shall determine.

The governing body shall require that every 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.

For any 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’ve been 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.

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. 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, Therefore in case the property owner won’t be able to perform the service. The unpaid taxes for which the property owner was to receive credit under the contract for service any 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.


The governing body shall require that any 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.

The governing body shall require that any 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.

On the termination date the district may grant the individual a portion of the tax credit on the basis of the portion of the teaching services performed, if the contract is terminated under Subsection.

Besides, the qualified individual, while performing teaching services for a school district. 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 about any course to be taught and.

The governing body of a school district by resolution may authorize a corporation and similar 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.

The governing body of the school district shall determine.

The governing body shall require that any 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.

The governing body shall require that any 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.

The governing body shall require that every 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.

Except that if the employee teaches a course for which a student receives a full year’s credit for one semester, for every 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 1000 for any such course taught for one semester by the employee.

On the termination date the district may grant the business entity a portion of the tax credit on the basis of the portion of the teaching services performed, if the contract is terminated under Subsection.

Employee of the business entity, while performing teaching services for a school district. 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 quite similar school district to provide teaching services for a tax credit for similar tax year under Section 31036.

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 about the course to be taught and.

Besides, the delinquency date provided by Section 3102 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 3105 of this code, in which case the delinquency date is determined by Subsection of this section, I’d say if a tax bill is mailed right after January 10.

Now look, the assessor who mails the bills shall notify the governing body of any taxing unit whose taxes are included in the bills of the postponement, So in case the delinquency date is postponed as provided by this section. Section 3103 of this code or a discount adopted under Section 3105 of this code does not apply to taxes that are calculated Accordingly 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, I’d say in case a taxing unit mails its tax bills just after September 30 and adopts the discounts provided by Section 3105 of this code.

That postponed delinquency date is the date on which penalties and interest begin to be incurred on the tax as provided by Section 3301, I’d say if the delinquency date for a tax is postponed under Subsection or.

Acts 1979, 66th Leg. Sec. Normally. County assessorcollector may terminate the contract if the county has adopted a discount policy that is different from the discount policy adopted by the adopting taxing unit, if under an intergovernmental contract a county ‘assessor collector’ collects taxes for a taxing unit that adopts the discounts. Sec. Normally. Sec. Discounts adopted under Subsection apply unless the tax bills for the unit are mailed after September 30, in which case only the discounts under Subsection apply, I’d say in case a taxing unit adopts both discounts under Subsections and. This is the case. Acts 1985, 69th Leg, March 14. DISCOUNTS. Nonetheless, amended by Acts 1983, 68th Leg. Now let me tell you something. The discounts, So if adopted, apply only to that taxing unit’s taxes. Acts 2003, 78th Leg, June 14. The governing body of a taxing unit may adopt the discounts provided by Subsection or Subsection, or both, in the manner required by law for official action by the body. Sept. Jan.

Acts 1979, 66th Leg.

Acts 2005, 79th Leg. Jan. Acts 1983, 68th Leg, March 14. Yes, that’s right! Acts 1983, 68th Leg. Sec. Sec. Sec. Also. I’m sure you heard about this. Ch. September 1. As a result. Sec. You see, amended by Acts 1981, 67th Leg. Sec.

Sec. Sec. Sec. Sec. Besides. June 11. Considering the above said. Acts 2001, 77th Leg, June 18. Taxes are payable only as provided by this section, except as provided by Section 31061. Acts 1999, 76th Leg. MEDIUM OF PAYMENT. Of course. Amended by Acts 1981, 67th Leg. Anyway. Jan. United States currency or a check or money order in payment of taxes and shall accept payment by bank card or electronic funds transfer. Acts 1989, 71st Leg. For instance. Doesn’t it sound familiar, am I correct? Sept. Aug. As a result, acts 1993, 73rd Leg. Acts 1979, 66th Leg.

Acts 2009, 81st Leg.

The lien of any taxing unit on the property conveyed is extinguished at the time of the conveyance. Notice that 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. Basically, pAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY CONVEYANCE TO TAXING UNIT OF PROPERTY. The taxing unit acquiring the property holds title to the property on behalf of every taxing unit. An owner of real property may, subject to the approval of the governing body of most of the taxing units, by deed convey the property to the taxing unit that is owed the largest quantity 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 every taxing unit. The taxing unit acquiring the property holds title to the property on behalf of every taxing unit. I’m sure it sounds familiar. September 1. Ch. Sec. Sec.

The sale might be conducted in a manner provided by Section 34. CERTAIN PAYMENTS ACCEPTED. Sec. Of course the taxing unit shall pay to any taxing unit its proportionate share of the sale proceeds in accordance with any taxing unit’s share of the total percentage of the taxes, penalties, and interest owed at the time of the acquisition, Therefore in case the taxing unit sells the property within six months after the date the owner conveys the property.

Even if the taxes are included in similar bill, section 3105 of this code separately from taxes imposed on that property by other taxing units using identical collector. Then 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, if the tax paid is included in identical bill as other taxes that are not paid. The collector may adopt a policy of accepting separate payments in other circumstances. The sending of a revised bill does not affect the date on which the unpaid taxes become delinquent.

Section 3103 of this code or a discount adopted under Section 3105 of this code does not apply to any portion of a partial payment. Collector shall allocate the partial payment among all the taxing units included in the bill in proportion to the percentage of tax included in the bill for any taxing unit, unless the collector under Subsection has adopted a policy of accepting payments of a taxing unit’s taxes separate from the taxes of other taxing units included in identical bill and the taxpayer directs that the partial payment be allocated in specific amounts to one or more specific taxing units, if a collector accepts a partial payment on a tax bill that includes taxes for around one taxing unit. Did you know that the penalties and interest provided by Section 3301 of this code are incurred only by the portion of a tax that remains unpaid on the date the tax becomes delinquent, acceptance of a partial payment does not affect the date that the tax becomes delinquent.

Notwithstanding Subsection, a collector shall accept a partial payment of property taxes on a tax bill that includes taxes for around one taxing unit if one or more of the taxing units has adopted the discounts under Section 3105 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 percentage of the payment is equal to or greater than the percentage of the taxes owed the taxing units designated by the taxpayer.

Amended by Acts 1993, 73rd Leg. On top of this, acts 1985, 69th Leg. Sec. Amended by Acts 1983, 68th Leg. Therefore. You should take it into account. Acts 1989, 71st Leg, June 12. Aug. Sept. Sec. Sec. Sec. Generally. Sec. Just think for a moment. Acts 1979, 66th Leg.

Sec. 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. The collector of the taxing unit shall provide the property owner with a temporary receipt of taxes paid under this section. Now pay attention please. CONDITIONAL PAYMENTS.

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, I’d say if any, to the property owner, Therefore if the property is no longer subject to a challenge. Collector shall apply any amount retained under this section to the tax ultimately imposed on the property that isn’t covered by the payment under Section 4208 and shall refund the remainder, So in case any, to the property owner, when the appeal is completed. Then again, or at an earlier date if requested by the property owner, the collector shall apply the amount paid under this section to the payment required by Section 4208 of this code and shall retain the remainder, if any, until the appeal is completed, So in case the property is still subject to an appeal on the last working day before the delinquency date.

Sec.

Account must apply to taxes on the affected property for every of the taxing units, So if a collector collects taxes for almost one taxing unit. October 1 of the year preceding the tax year for which the account is established. This is where it starts getting entertaining. 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. The collector may agree to establish a combined account for around one property item having similar owner on the property owner’s request. ESCROW ACCOUNTS.

Subsection of this section accrues in the account or until the tax bill for the property is prepared, whichever occurs earlier. The collector may agree to a deposit of a greater amount on the property owner’s request. On request by a property owner to establish an escrow account under this section, the collector shall estimate the percentage of taxes to be imposed on the property by the affected taxing units in that year.

The county tax assessor collector shall maintain the escrow account in the county depository.

The property owner may not withdraw less than the total amount deposited in the escrow account. Remember, on and after that date and until the taxes are paid, the collector must agree to a withdrawal by the taxpayer. The collector isn’t required to maintain a separate account in the depository for any escrow account but shall maintain separate records for any escrow account. You should take this seriously. 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. Any other collector shall maintain the escrow account in the depository of the taxing unit and akin entity that employs the collector.

Collector shall apply the money in the account to the taxes imposed and deliver a tax receipt to the taxpayer together with a refund percentage of taxes paid, when the tax bill is prepared for property for which an escrow account is established.

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, Therefore if the amount in the escrow account ain’t sufficient to pay the taxes in full. On top of that, if the escrow account applies to more than one taxing unit or to more than one property item, the collector shall apply the amount to every taxing unit or property item in proportion to the quantity of taxes imposed unless the contract provides otherwise.

While notwithstanding Subsection, the Congressional Medal of Honor, the Bronze Star Medal, the Silver Star, the Legion of Merit, or a service cross awarded by a branch of the United States armed forces and the escrow account is to be used solely to provide for the payment of property taxes collected by the collector on the property owner’s residence homestead, the collector shall enter into a contract with the property owner under this section, if the property owner requesting a collector to establish an escrow account under this section is a disabled veteran as defined by Section 1122 or a recipient of the Purple Heart.

Added by Acts 1989, 71st Leg. Sec. On top of that. Nevertheless. This is the case. Ch. Needless to say, acts 2005, 79th Leg. May 17.

Sec.

Sec. Added by Acts 1993, 73rd Leg. RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED. Sept.

Acts 2005, 79th Leg. TAX RECEIPT. The receipt must describe the property in the manner prescribed by the comptroller. Eventually. Of course ch. It’s a well 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 percentage 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 any of those tax years, and the percentage of tax paid in any of those years. Collector shall on request issue to the property owner or agent a statement indicating that taxes for the current year have not been calculated, Therefore in case the quantity of the tax for the current year has not been calculated when the request is made. Sec. Plenty of information can be found easily online. September 1.

Added by Acts 1987, 70th Leg.

Sec. Acts 1991, 72nd Leg. That said. Aug. For instance. This is the case. Acts 2005, 79th Leg. September 1. Now regarding the aforementioned fact… May 6, Amended by Acts 1991, 72nd Leg. Notice. Sec. Sept.

Sec.

The collector shall charge a fee not to exceed or more the quantity of taxes owed for a tax year to a taxing unit. Such an overpayment is covered by Section 2615 or 4243, as applicable. This section does not apply to an overpayment caused by a change of exemption status or correction of a tax roll.

Notwithstanding the other provisions of this section, in the case of an overpayment or erroneous payment of taxes submitted by a taxpayer to a collector who collects taxes for one or more taxing units one of which is a county with a population of two million or more.

Sec. Sec. Acts 1999, 76th Leg. Sec. Needless to say. Sec. On top of this. Sec. I’m sure you heard about this. Acts 2001, 77th Leg. Nevertheless, added by Acts 1981, 67th Leg. Acts 2001, 77th Leg. Sec. Sept. Acts 1999, 76th Leg. Sept. Generally. Sec. Considering the above said. Amended by Acts 1993, 73rd Leg. Sept. Essentially. Sec. Then, acts 2003, 78th Leg. It is acts 2001, 77th Leg. Sept.

Acts 2007, 80th Leg. Ch. Sec. Although. Oftentimes june 16. January 1. Ch. Acts 2009, 81st Leg.

Acts 2009, 81st Leg.

Sec. January 1. Sec. So. January 1. Just think for a moment. Acts 2013, 83rd Leg. Now look. Ch.

Acts 2013, 83rd Leg. Sec. The collector of a taxing unit who determines that a person erred in making a payment of taxes since the identical taxes were paid by another person shall refund the quantity of the taxes to the person who erred in making the payment. Now regarding the aforementioned fact… June 14. Of course rEFUNDS OF DUPLICATE PAYMENTS. I’m sure you heard about this. Ch. Sec.

Sec.

2607, 2615, 3111, or 31111 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, Therefore if a refund of a tax provided by Section 11431. However, payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest. Whenever beginning with the date on which the liability for the refund arises, Therefore if not paid on or before that 60th day, the percentage of the tax to be refunded accrues interest at a rate of one percent for any month or part of a month that the refund is unpaid. Now regarding the aforementioned fact… Sec. PAYMENT OF TAX UNDER PROTEST. With that said, INTEREST, PAYMENT OF TAX REFUNDS.

For purposes of this section, liability for a refund arises.

For purposes of this section, liability for a refund arises.

For purposes of this section, liability for a refund arises.

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