By Bivins S.B. No. 101 74R868 SMH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the remedies available to a person who has paid an 1-3 unlawful ad valorem tax. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Chapter 31, Tax Code, is amended by adding 1-6 Section 31.115 to read as follows: 1-7 Sec. 31.115. PAYMENT OF UNLAWFUL TAX. If the imposition of 1-8 all or part of ad valorem taxes on all or a class of property is 1-9 unlawful, a court is not prohibited from ordering a refund to each 1-10 property owner subject to the tax of the amount of unlawful tax 1-11 paid by the owner even if the owner did not pay the amount of tax 1-12 refunded under protest, and payment of the unlawful tax does not 1-13 deprive the owner of any right or remedy available to an owner who 1-14 pays the tax under protest. 1-15 SECTION 2. The importance of this legislation and the 1-16 crowded condition of the calendars in both houses create an 1-17 emergency and an imperative public necessity that the 1-18 constitutional rule requiring bills to be read on three several 1-19 days in each house be suspended, and this rule is hereby suspended, 1-20 and that this Act take effect and be in force from and after its 1-21 passage, and it is so enacted.