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.