92nd General Assembly
Summary of SB0640
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Short description: 
PROP TX-CERT OF ERROR-REFUNDS                                              

Synopsis of Bill as introduced:
        Amends the Property Tax Code.  Provides that, for certificates of      
   error issued on or after the effective date of this amendatory Act  of      
   the  92nd  General  Assembly,  interest  on  refunds  paid  by  county      
   collectors  on a certificate of error shall be paid from 60 days after      
   the submission  of  a  completed  refund  application  to  the  county      
   collector  (now,  interest  must  be  paid  from  60  days  after  the      
   certificate  of  error  is  issued  to  the  date the refund is paid).      
   Effective immediately.                                                      
        SENATE AMENDMENT NO. 1.                                                
        Makes a technical correction.                                          
        SENATE AMENDMENT NO. 2.                                                
        Provides that if a completed refund application is not filed with      
   the  county  collector's  office  within  60  days  after   a   refund      
   application  form  and  notice  are  mailed  by  the  collector to the      
   taxpayer or his or her representative, then interest  shall  cease  to      
   run  from  that  date until the date a completed application is filed.      
   Provides that the notice mailed by the county collector  shall  advise      
   the  taxpayer  or  his  or  her representative that a completed refund      
   application must be filed to obtain a refund and  that  interest  will      
   cease  to  run  unless  this  filing  is made within 60 days after the      
   mailing of the notice and application form (now no provision  for  the      
   interest to cease). Changes "county treasurer" to "county collector".       
Last action on Bill: SESSION SINE DIE

   Last action date: JAN-07-2003

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   2


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