BILL ANALYSIS S.B. 101 By: Bivins (Craddick) May 16, 1995 Committee Report (Unamended) BACKGROUND Currently, the Tax Code provides methods for property owners to protest appraised property values, and to appeal a determination of an appraisal review board. Section 42.08, Tax Code, provides that property owners must pay the uncontested portion of their taxes by the delinquency date, or forfeit the right to proceed to a final determination. Similarly, if the taxes are paid, but no protest has been filed, the taxpayer may not then sue the taxing entity. Therefore, there is no remedy for taxpayers to recoup taxes paid, if the tax is later determined to be illegal. PURPOSE S.B. 101 provides that payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest on the instrument by which the tax is paid or in a document accompanying the payment. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Chapter 31, Tax Code, by adding Section 31.115 PAYMENT OF TAX UNDER PROTEST. Provides that payment of an ad valorem tax is involuntary if the taxpayer indicates the tax is paid under protest on the instrument by which the tax is paid or in a document accompanying the payment. SECTION 2. Emergency Clause. SUMMARY OF COMMITTEE ACTION Pursuant to an announcement on the House floor, the committee met in a formal meeting on May 15, 1995. The chair laid out S.B. 101. By a record vote of 7 ayes, 0 nays, 0 present not voting, and 4 absent, the committee voted to report S.B. 101 to the House without amendment with the recommendation that it do pass.