By:  Bivins                                           S.B. No. 1330
       73R7497 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the payment of ad valorem taxes.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Chapter 31, Tax Code, is amended by adding
    1-5  Section 31.115 to read as follows:
    1-6        Sec. 31.115.  PAYMENT UNDER PROTEST NOT REQUIRED.  The
    1-7  payment of an ad valorem tax on property does not deprive an owner
    1-8  of the property of a right or remedy relating to the tax that would
    1-9  be available to the owner if the tax were paid under protest.
   1-10        SECTION 2.  The importance of this legislation and the
   1-11  crowded condition of the calendars in both houses create an
   1-12  emergency and an imperative public necessity that the
   1-13  constitutional rule requiring bills to be read on three several
   1-14  days in each house be suspended, and this rule is hereby suspended,
   1-15  and that this Act take effect and be in force from and after its
   1-16  passage, and it is so enacted.