Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE E. COLLECTIONS AND DELINQUENCY · CHAPTER 31. COLLECTIONS
Texas Codes

Tex. Tax Code § 31.115 (2026)

Payment Of Tax Under Protest

✓ current as of May 2026
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Sec. 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.

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

Notes of Decisions
Cited in 6 cases, 2005–2016 · leading case: Dallas Cnty. Cmty. Coll. Dist. v. Bolton, 185 S.W.3d 868 (Tex. 2005).
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Dallas Cnty. Cmty. Coll. Dist. v. Bolton, 185 S.W.3d 868 (Tex. 2005). · cites it 8× “202; TEX. TAX CODE §§ 31.115, 112.051; see also State Life Ins.”
Todd C. Brennan & Valerie S. Smith, Frank Gallison & Nanette Gallison, Rebecca Hanley, Gordon Hiebert & Kimberly Hiebert, William Hood & Leonila Hood, Layne Kasper & Jessica Kasper, James Kitchen & Martha Kitchen v. City of Willow Park, Texas, Parker Cnty. Appraisal Dist., Parker Cnty. Appraisal Review Bd., City of Aledo, Texas, & Larry Hammonds in His Off. Capacity as Parker Cnty. Tax Assessor/Collector (Tex. App. 2016). “Tex. Tax Code Ann. § 31.115 (West 2015). Because section 31.”
William L. Lindig & Peggy L. Lindig v. City of Johnson City, David Dockery, Individually & in His Capacity as City Manager/City Adm'r, Peter McKinney, Individually & in His Capacity as Bldg. Off., Rhonda Stell (Tex. App. 2009). “2005) (citing Tex. Tax Code Ann. §§ 31.115 (requiring protest payment of ad valorem property taxes), 112.”
William L. Lindig & Peggy L. Lindig v. City of Johnson City, David Dockery, Individually & in His Capacity as City Manager/City Adm'r, Peter McKinney, Individually & in His Capacity as Bldg. Off., Rhonda Stell (Tex. App. 2009). “2005) (citing Tex. Tax Code Ann. §§ 31.115 (requiring protest payment of ad valorem property taxes), 112.”
William L. Lindig & Peggy L. Lindig v. City of Johnson City, David Dockery, Individually & in His Capacity as City Manager/City Adm'r, Peter McKinney, Individually & in His Capacity as Bldg. Off., Rhonda Stell (Tex. App. 2009). “2005) (citing Tex. Tax Code Ann. §§ 31.115 (requiring protest payment of ad valorem property taxes), 112.”
William L. Lindig & Peggy L. Lindig v. City of Johnson City, David Dockery, Individually & in His Capacity as City Manager/City Adm'r, Peter McKinney, Individually & in His Capacity as Bldg. Off., Rhonda Stell (Tex. App. 2009). “2005) (citing Tex. Tax Code Ann. §§ 31.115 (requiring protest payment of ad valorem property taxes), 112.”
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