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.