1-1 By: Bivins S.B. No. 1330 1-2 (In the Senate - Filed March 31, 1993; March 31, 1993, read 1-3 first time and referred to Committee on Finance; May 10, 1993, 1-4 reported adversely, with favorable Committee Substitute by the 1-5 following vote: Yeas 11, Nays 0; May 10, 1993, sent to printer.) 1-6 COMMITTEE VOTE 1-7 Yea Nay PNV Absent 1-8 Montford x 1-9 Turner x 1-10 Armbrister x 1-11 Barrientos x 1-12 Bivins x 1-13 Ellis x 1-14 Haley x 1-15 Moncrief x 1-16 Parker x 1-17 Ratliff x 1-18 Sims x 1-19 Truan x 1-20 Zaffirini x 1-21 COMMITTEE SUBSTITUTE FOR S.B. No. 1330 By: Armbrister 1-22 A BILL TO BE ENTITLED 1-23 AN ACT 1-24 relating to the remedies available to a person who has paid an 1-25 unlawful ad valorem tax. 1-26 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-27 SECTION 1. Chapter 31, Tax Code, is amended by adding 1-28 Section 31.115 to read as follows: 1-29 Sec. 31.115. PAYMENT OF UNLAWFUL TAX. If the imposition of 1-30 all or part of ad valorem taxes on all or a class of property is 1-31 unlawful, a court is not prohibited from ordering a refund to each 1-32 property owner subject to the tax of the amount of unlawful tax 1-33 paid by the owner even if the owner did not pay the amount of tax 1-34 refunded under protest, and payment of the unlawful tax does not 1-35 deprive the owner of any right or remedy available to an owner who 1-36 pays the tax under protest. 1-37 SECTION 2. The importance of this legislation and the 1-38 crowded condition of the calendars in both houses create an 1-39 emergency and an imperative public necessity that the 1-40 constitutional rule requiring bills to be read on three several 1-41 days in each house be suspended, and this rule is hereby suspended, 1-42 and that this Act take effect and be in force from and after its 1-43 passage, and it is so enacted. 1-44 * * * * * 1-45 Austin, 1-46 Texas 1-47 May 10, 1993 1-48 Hon. Bob Bullock 1-49 President of the Senate 1-50 Sir: 1-51 We, your Committee on Finance to which was referred S.B. No. 1330, 1-52 have had the same under consideration, and I am instructed to 1-53 report it back to the Senate with the recommendation that it do not 1-54 pass, but that the Committee Substitute adopted in lieu thereof do 1-55 pass and be printed. 1-56 Montford, 1-57 Chairman 1-58 * * * * * 1-59 WITNESSES 1-60 No witnesses appeared on S.B. No. 1330.