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.