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.