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 * * * * *