1-1  By:  Bivins                                            S.B. No. 101
    1-2        (In the Senate - Filed November 29, 1994; January 11, 1995,
    1-3  read first time and referred to Committee on Finance; May 10, 1995,
    1-4  reported adversely, with favorable Committee Substitute by the
    1-5  following vote:  Yeas 8, Nays 0; May 10, 1995, sent to printer.)
    1-6  COMMITTEE SUBSTITUTE FOR S.B. No. 101                   By:  Bivins
    1-7                         A BILL TO BE ENTITLED
    1-8                                AN ACT
    1-9  relating to the payment of an ad valorem tax under protest.
   1-10        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-11        SECTION 1.  Chapter 31, Tax Code, is amended by adding
   1-12  Section 31.115 to read as follows:
   1-13        Sec. 31.115.  PAYMENT OF TAX UNDER PROTEST.  Payment of an ad
   1-14  valorem tax is involuntary if the taxpayer indicates that the tax
   1-15  is paid under protest:
   1-16              (1)  on the instrument by which the tax is paid; or
   1-17              (2)  in a document accompanying the payment.
   1-18        SECTION 2.  The importance of this legislation and the
   1-19  crowded condition of the calendars in both houses create an
   1-20  emergency and an imperative public necessity that the
   1-21  constitutional rule requiring bills to be read on three several
   1-22  days in each house be suspended, and this rule is hereby suspended,
   1-23  and that this Act take effect and be in force from and after its
   1-24  passage, and it is so enacted.
   1-25                               * * * * *