Relating to the payment of certain ad valorem tax refunds.

Lowered the minimum overpayment threshold for automatic refunds from $1 to $20, meaning smaller overpayments now require taxpayers to apply for refunds rather than receiving them automatically.

Added new subsections requiring tax collectors to mail written notices of overpayments and include refund application forms when overpayments are less than $20.

Standardized refund processing timelines to 60 days for most tax refund situations and clarified when interest begins accruing on delayed refunds.

Strengthened enforcement provisions by allowing taxpayers to sue for refunds within 60 days of denial and providing for court costs and attorney fees in successful cases.

Updated definitions of when refund liability arises for various tax situations to ensure consistent application across different refund scenarios.

Removed outdated formatting and house bill numbering while preserving the substantive legislative text.