Sec. 112.055. CLASS ACTIONS. (a) In this section, a class action includes a suit brought under this subchapter by at least two persons who have paid taxes under protest as required by Section 112.051 of this code.
(b) In a class action, all taxpayers who are within the same class as the persons bringing the suit, who are represented in the class action, and who have paid taxes under protest as required by Section 112.051 of this code, are not required to file separate suits, but are entitled to and are governed by the decision rendered in the class action.
Acts 1981, 67th Leg., p. 1512, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 112 - Taxpayers' Suits
Subchapter B. Suit After Protest Payment
Section 112.051. Protest Payment Required
Section 112.052. Taxpayer Suit After Payment Under Protest
Section 112.053. Taxpayer Suit: Parties; Issues
Section 112.054. Trial De Novo
Section 112.055. Class Actions
Section 112.056. Additional Protest Payments Before Hearing
Section 112.057. Protest Payments During Appeal
Section 112.058. Submission of Protest Payments to Comptroller
Section 112.059. Disposition of Protest Payments Belonging to the State