What does it mean to pay a tax under protest in Texas?

Paying a tax under protest in Texas means that the taxpayer is making a payment while formally objecting to the amount assessed. This action serves as a way for the taxpayer to fulfill their tax obligation while simultaneously disputing the validity or fairness of that assessment. By paying under protest, the taxpayer asserts their disagreement and reserves the right to seek a refund or challenge the tax amount in a court or administrative proceeding.

It is a specific legal procedure that allows taxpayers to protect their rights while still complying with the law requiring tax payment. This is particularly important because failing to pay taxes, even when disputing the assessment, can lead to penalties or collection actions. In essence, by paying under protest, the taxpayer is making it clear that their payment does not imply agreement with the assessment, setting the stage for possible future action regarding the dispute.