Opinion No.

Honorable Mike Driscoll Harris County Attorney 1001 Preston, Suite 634 Houston, Texas 77002

Re: Whether section 11.431 of the Tax Code permits refunds of taxes for homestead exemptions not filed in time

Dear Mr. Driscoll:

You ask the following question:

May the Harris County tax assessor-collector accept an application for a residence homestead for the year 1981 which is submitted to the tax assessor-collector prior to February 1, 1983, or within one year after the 1981 taxes on said residence were paid, whichever is earlier, and refund to the applicant the difference between the amount paid and…