(a) At the time of payment, the county tax assessor-collector shall notify each payor of the assessment that a refund is available, and shall provide the payor with a request for refund form. Each payor may request a refund by filing a request for refund with the Authority. The request must include all information required on such form, including proof of payment, and must be sent to the address indicated on the form within 30 days of payment of the assessment.
(b) The staff shall process the refund request. If all prerequisites have been met for payment of the refund, staff shall then forward to the comptroller a voucher requesting payment of the refund. Upon receipt of the voucher, the comptroller shall refund the assessment for which a request for refund is made.
Source Note: The provisions of this §28.63 adopted to be effective September 1, 2009, 34 TexReg 5902