Tex. Tax Code Section 31.111
Refunds of Duplicate Payments

(a)

The collector of a taxing unit who determines that a person erred in making a payment of taxes because the identical taxes were paid by another person shall refund the amount of the taxes to the person who erred in making the payment.

(b)

A refund under Subsection (a) shall be made as soon as practicable after the collector discovers the erroneous payment. The refund shall be accompanied by a description of the property subject to the taxes sufficient to identify the property. If the property is assigned an account number, the collector shall include that number.

(c)

Each month, the collector shall inform the auditor of each appropriate taxing unit of refunds of taxes made under Subsection (a) during the preceding month.

Added by Acts 2001, 77th Leg., ch. 673, Sec. 2, eff. Jan. 1, 2002 and by Acts 2001, 77th Leg., ch. 1430, Sec. 9, eff. Sept. 1, 2001.

Source: Section 31.111 — Refunds of Duplicate Payments, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm#31.111 (accessed Jun. 5, 2024).

31.01
Tax Bills 31.02
Delinquency Date 31.03
Split Payment of Taxes 31.04
Postponement of Delinquency Date 31.05
Discounts 31.06
Medium of Payment 31.07
Certain Payments Accepted 31.08
Tax Certificate 31.10
Reports and Remittances of Other Taxes 31.11
Refunds of Overpayments or Erroneous Payments 31.12
Payment of Tax Refunds 31.031
Installment Payments of Certain Homestead Taxes 31.032
Installment Payments of Taxes on Property in Disaster Area or Emergency Area that Has Been Damaged as a Result of Disaster or Emergency 31.033
Installment Payments of Taxes on Property in Disaster Area or Emergency Area that Has Not Been Damaged as a Result of Disaster or Emergency 31.035
Performance of Service in Lieu of Payment of Taxes on Homestead of Elderly Person 31.036
Performance of Teaching Services in Lieu of Payment of School Taxes on Homestead 31.037
Performance of Teaching Services by Employee in Lieu of Payment of School Taxes on Property of Business Entity 31.061
Payment of Taxes Assessed Against Real Property by Conveyance to Taxing Unit of Property 31.071
Conditional Payments 31.072
Escrow Accounts 31.073
Restricted or Conditional Payments Prohibited 31.075
Tax Receipt 31.081
Property Tax Withholding on Purchase of Business or Inventory 31.111
Refunds of Duplicate Payments 31.112
Refunds of Payments Made to Multiple Like Taxing Units 31.115
Payment of Tax Under Protest

Accessed:
Jun. 5, 2024

§ 31.111’s source at texas.gov

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Location: https://texas.public.law/statutes/tex._tax_code_section_31.111

Original Source: Section 31.111 — Refunds of Duplicate Payments, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm#31.111 (last accessed Jun. 5, 2024).