Texas Code § 62.085

TAXPAYER PROTEST
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Sec. 62.085. TAXPAYER PROTEST. (a) A district court may not approve a claim against an abolished municipality until the full amount of the claim is established by the judgment of a court of competent jurisdiction if a taxpayer of the municipality:
(1) files a protest against the claim in the district court; and
(2) files a bond that is conditioned that the taxpayer will pay all costs of suit if the claimant fully establishes his claim by the judgment of a state court with jurisdiction of the claim.
(b) The taxpayer's bond must be approved by the court in which it is filed.

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