Tex. Tax Code § 31.115

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 31.115 - Payment of Tax Under Protest

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.

Tex. Tax Code § 31.115

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