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.