Tex. Tax Code § 31.115 · Chapter 31. COLLECTIONS

PAYMENT OF TAX UNDER PROTEST.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest:

(1) on the instrument by which the tax is paid; or

(2) in a document accompanying the payment.

Notes and commentary — not statutory text

History

Added by Acts 1995, 74th Leg., ch. 993, Sec. 1, eff. June 17, 1995.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/TX/htm/TX.31.htm
Text hash: sha256 e5483c3c7e70daa2d0e36cbe28358c3431091414a9e0abe4287cbf337bc94013
Composed by: compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.