Refunds are separated into two (2) groups:
Automatic Refunds and Non-automatic Refunds
a. Automatic Refunds - taxpayer does not need to apply for these and they must be granted.
1) Corrections to the appraisal roll certified by the chief appraiser.
2) Corrections to the tax roll.
3) Homestead exemptions granted after the chief appraiser certifies the roll.
4) Rollback election tax reductions.
5) Court-ordered appraisal roll changes.
6) Duplicate payments (one person pays exactly the same amount on the same account that has been previously paid by another person).
b. Non-automatic Refunds - taxpayer must apply and taxing unit officals must approve.
1) Overpayments - taxpayer pays too much.
2) Erroneous payments - taypayer pays on wrong account.
3) Three-year deadline.
4) Collector and auditor must agree and governing body approval may be required.
5) Taxing unit must notify a taxpayer of an overpayment of $5 or more and must include a refund application with the notice.