By:  Bivins                                            S.B. No. 101
                                 A BILL TO BE ENTITLED
                                        AN ACT
    1-1  relating to the payment of an ad valorem tax under protest.
    1-2        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-3        SECTION 1.  Chapter 31, Tax Code, is amended by adding
    1-4  Section 31.115 to read as follows:
    1-5        Sec. 31.115.  PAYMENT OF TAX UNDER PROTEST.  Payment of an ad
    1-6  valorem tax is involuntary if the taxpayer indicates that the tax
    1-7  is paid under protest:
    1-8              (1)  on the instrument by which the tax is paid; or
    1-9              (2)  in a document accompanying the payment.
   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.