LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE 74th Regular Session April 27, 1995 TO: Honorable John T. Montford, Chair IN RE: Senate Bill No. 101 Committee on Finance By: Bivins Senate Austin, Texas FROM: John Keel, Director In response to your request for a Fiscal Note on Senate Bill No. 101 (Relating to the remedies available to a person who has paid an unlawful ad valorem tax.) this office has determined the following: The bill would amend Chapter 31 of the Tax Code, by adding Section 31.115. This new section would allow a court to order a refund of unlawful taxes paid, even if taxpayer did not make payment under protest. No fiscal implication to the State is anticipated. The fiscal implication to units of local government cannot be determined. Source: Comptroller of Public Accounts, Central Education Agency - Administration LBB Staff: JK, BR, DF