Overpayments or Erroneous Payments (Tax Code Section 31.11)
If a taxpayer applies for a refund, the collector must determine whether the payment was erroneous or excessive. If the collector determines the payment was erroneous or excessive and the auditor agrees, the collector refunds the payment from available current tax collections or from funds appropriated for making refunds.
Governing Body Approval (Tax Code Section 31.11(a)(1) and (a)(2))
Certain refunds require approval from the taxing unit’s governing body. If a collector collects taxes for a single taxing unit, refunds exceeding $500 must receive approval from the taxing unit’s governing body. If a collector collects taxes for more than one taxing unit, refunds exceeding $2,500 must receive approval from the taxing unit’s governing body.
As general practice the County Auditor has chosen to present all tax refunds to the Commissioner's Court , even those that do not require approval from the Court.