reglab/housing_qa huggingface dataset:
TX Tax Code § 31.08 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.08. Tax Certificate

Sec. 31.08.  TAX CERTIFICATE.  (a)  At the request of any person, a collector for a taxing unit shall issue a certificate showing the amount of delinquent taxes, penalties, interest, and any known costs and expenses under Section 33.48 due the unit on a property according to the unit's current tax records.  If the collector collects taxes for more than one taxing unit, the certificate must show the amount of delinquent taxes, penalties, interest, and any known costs and expenses under Section 33.48 due on the property to each taxing unit for which the collector collects the taxes.  The collector shall charge a fee not to exceed $10 for each certificate issued.  The collector shall pay all fees collected under this section into the treasury of the taxing unit that employs the collector.(b)  Except as provided by Subsection (c) of this section, if a person transfers property accompanied by a tax certificate that erroneously indicates that no delinquent taxes, penalties, or interest are due a taxing unit on the property or that fails to include property because of its omission from an appraisal roll as described under Section 25.21, the unit's tax lien on the property is extinguished and the purchaser of the property is absolved of liability to the unit for delinquent taxes, penalties, or interest on the property or for taxes based on omitted property.  The person who was liable for the tax for the year the tax was imposed or the property was omitted remains personally liable for the tax and for any penalties or interest.(c)  A tax certificate issued through fraud or collusion is void.|Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 662, ch. 149, Sec. 1, eff. Sept. 1, 1983;  Acts 1987, 70th Leg., ch. 105, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2005, 79th Leg., Ch. 846 (S.B. 898), Sec. 2, eff. September 1, 2005.Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 11, eff. September 1, 2005.|
TX Tax Code § 31.10 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.10. Reports and Remittances of Other Taxes

Sec. 31.10.  REPORTS AND REMITTANCES OF OTHER TAXES.  (a)  Each month the collector of taxes for a taxing unit shall prepare and submit to the governing body of the unit a written report made under oath accounting for all taxes collected for the unit during the preceding month.  Reports of collections made in the months of October through January are due on the 25th day of the month following the month that is the subject of the report.  Reports of collections made in all other months are due on the 15th day of the month following the month that is the subject of the report.  A collector for more than one taxing unit may prepare one report accounting for taxes collected for all units, and he may submit a certified copy of the report as his monthly report to the governing body of each unit.(b)  The collector for a taxing unit shall prepare and submit to the governing body of the unit an annual report made under oath accounting for all taxes of the unit collected or delinquent on property taxed by the unit during the preceding 12-month period.  Annual reports are due on the 60th day following the last day of the fiscal year.(c)  Except as otherwise provided by Subsection (d) of this section, at least monthly the collector for a taxing unit shall deposit in the unit's depository all taxes collected for the unit.  The governing body of a unit may require deposits to be made more frequently.(d)  If the taxes of a taxing unit are collected by the collector or other officer or employee of another taxing unit or by an appraisal district as provided by the law creating or authorizing creation of the unit or as the result of an election held under Section 6.26 of this code, the entity that collects the taxes shall deposit the taxes in the unit's depository daily, unless the governing body of that unit by official action provides that those deposits may be made less often than daily.|Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 5462, ch. 1027, Sec. 1, eff. Aug. 29, 1983;  Acts 1987, 70th Leg., ch. 488, Sec. 1, eff. Jan. 1, 1988.|
TX Tax Code § 31.111 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.111. Refunds of Duplicate Payments

Sec. 31.111.  REFUNDS OF DUPLICATE PAYMENTS.  (a)  The collector of a taxing unit who determines that a person erred in making a payment of taxes because the identical taxes were paid by another person shall refund the amount of the taxes to the person who erred in making the payment.(b)  A refund under Subsection (a) shall be made as soon as practicable after the collector discovers the erroneous payment.  The refund shall be accompanied by a description of the property subject to the taxes sufficient to identify the property.  If the property is assigned an account number, the collector shall include that number.(c)  Each month, the collector shall inform the auditor of each appropriate taxing unit of refunds of taxes made under Subsection (a) during the preceding month.|Added by Acts 2001, 77th Leg., ch. 673, Sec. 2, eff. Jan. 1, 2002 and by Acts 2001, 77th Leg., ch. 1430, Sec. 9, eff. Sept. 1, 2001.|
TX Tax Code § 31.112 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.112. Refunds of Payments Made to Multiple Like Taxing Units

Sec. 31.112.  REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING UNITS.  (a)  In this section, "like taxing units" has the meaning assigned by Section 72.010(a), Local Government Code.(b)  This section applies only to taxing units described by Section 72.010(b), Local Government Code.(c)  Like taxing units to which a property owner has made tax payments under protest as a result of a dispute or error described by Section 72.010(c), Local Government Code, may enter into an agreement to resolve the dispute or error.  An agreement under this subsection:(1)  must establish the correct geographic boundary between the taxing units;(2)  may include an allocation between the taxing units of all or part of the taxes that were paid under protest before the dispute or error was resolved, less any amount that is required to be refunded to the property owner;(3)  must require the taxing units to refund to the property owner any amount by which the amount paid by the owner to the taxing units exceeds the amount due; and(4)  must be in writing.(d)  If a dispute or error described by Section 72.010(c), Local Government Code, is resolved by the agreement of the taxing units, a refund required by Subsection (c)(3) of this section must be made not later than the 90th day after the date on which the agreement is made.(e)  If a dispute or error described by Section 72.010(c), Local Government Code, is not resolved by the agreement of the taxing units and the supreme court enters a final order in a suit under Section 72.010, Local Government Code, determining the amount of taxes owed on the property and the taxing unit or units to which the taxes are owed, a refund required as a result of the order must be made not later than the 180th day after the date the order is entered.(f)  A refund under this section shall be accompanied by:(1)  a description sufficient to identify the property on which the taxes were imposed; and(2)  the tax account number, if applicable.(g)  A collector making a refund under this section shall notify the auditor of each appropriate taxing unit not later than the 30th day after the date the refund is made.|Added by Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242), Sec. 3, eff. June 12, 2017.|
TX Tax Code § 31.115 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.115. Payment of Tax Under Protest

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.|
TX Tax Code § 31.12 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.12. Payment of Tax Refunds; Interest

Sec. 31.12.  PAYMENT OF TAX REFUNDS;  INTEREST.  (a)  If a refund of a tax provided by Section 11.431(b), 26.07(g), 26.075(k), 26.15(f), 31.11, 31.111, or 31.112 is paid on or before the 60th day after the date the liability for the refund arises, no interest is due on the amount refunded.  If not paid on or before that 60th day, the amount of the tax to be refunded accrues interest at a rate of one percent for each month or part of a month that the refund is unpaid, beginning with the date on which the liability for the refund arises.(b)  For purposes of this section, liability for a refund arises:(1)  if the refund is required by Section 11.431(b), on the date the chief appraiser notifies the collector for the taxing unit of the approval of the late homestead exemption;(2)  if the refund is required by Section 26.07(g) or 26.075(k), on the date the results of the election to approve or reduce the tax rate, as applicable, are certified;(3)  if the refund is required by Section 26.15(f):(A)  for a correction to the tax roll made under Section 26.15(b), on the date the change in the tax roll is certified to the assessor for the taxing unit under Section 25.25; or(B)  for a correction to the tax roll made under Section 26.15(c), on the date the change in the tax roll is ordered by the governing body of the taxing unit;(4)  if the refund is required by Section 31.11, on the date the auditor for the taxing unit determines that the payment was erroneous or excessive or, if the amount of the refund exceeds the applicable amount specified by Section 31.11(a), on the date the governing body of the taxing unit approves the refund;(5)  if the refund is required by Section 31.111, on the date the collector for the taxing unit determines that the payment was erroneous; or(6)  if the refund is required by Section 31.112, on the date required by Section 31.112(d) or (e), as applicable.(c)  This section does not apply to a refund in an amount less than $5.|Added by Acts 1987, 70th Leg., ch. 112, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 796, Sec. 30, eff. June 15, 1989;  Acts 1999, 76th Leg., ch. 915, Sec. 2, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 673, Sec. 3, eff. Jan. 1, 2002;  Acts 2001, 77th Leg., ch. 1430, Sec. 10, eff. Sept. 1, 2001.Amended by: Acts 2017, 85th Leg., R.S., Ch. 768 (S.B. 2242), Sec. 4, eff. June 12, 2017.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 58, eff. January 1, 2020.|
TX Tax Code § 32.01 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 32 - Tax Liens and Personal Liability|Section 32.01. Tax Lien

Sec. 32.01.  TAX LIEN.  (a)  On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed for the year on the property, whether or not the taxes are imposed in the year the lien attaches.  The lien exists in favor of each taxing unit having power to tax the property.(b)  A tax lien on inventory, furniture, equipment, or other personal property is a lien in solido and attaches to all inventory, furniture, equipment, and other personal property that the property owner owns on January 1 of the year the lien attaches or that the property owner subsequently acquires.(c)  If an owner's real property is described with certainty by metes and bounds in one or more instruments of conveyance and part of that property is the owner's residence homestead taxed separately and apart from the remainder of the property, each of the liens under this section that secures the taxes imposed on that homestead and on the remainder of that property extends in solido to all the real property described in the instrument or instruments of conveyance, unless the homestead is identified as a separate parcel and is separately described in the conveyance or another instrument recorded in the real property records.(d)  The lien under this section is perfected on attachment and, except as provided by Section 32.03(b), perfection requires no further action by the taxing unit.|Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 22, eff. Aug. 29, 1983;  Acts 1993, 73rd Leg., ch. 1031, Sec. 3, eff. Sept. 1, 1993;  Acts 1999, 76th Leg., ch. 1481, Sec. 11, eff. Jan. 1, 2000.|
TX Tax Code § 32.014 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 32 - Tax Liens and Personal Liability|Section 32.014. Tax Lien on Manufactured Home

Sec. 32.014.  TAX LIEN ON MANUFACTURED HOME.  (a)  If the owner of a manufactured home has elected to treat the home as real property under Section 25.08, the tax lien shall be attached to the land on which the manufactured home is located.(b)  If the owner of a manufactured home does not elect to treat the home as real property with the land on which the manufactured home is located, the tax lien on the manufactured home does not attach to the land on which the home is located.(c)  In this section, "manufactured home" has the meaning assigned by Section 1201.003, Occupations Code.(d)   This section prevails over Chapter 1201, Occupations Code, to the extent of any conflict.|Added by Acts 1987, 70th Leg., ch. 633, Sec. 2, eff. Aug. 31, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.02(b), eff. Aug. 28, 1989;  Acts 1989, 71st Leg., ch. 1039, Sec. 4.04, eff. Sept. 1, 1989;  Acts 1995, 74th Leg., ch. 978, Sec. 20, eff. Sept. 1, 1995;  Acts 2001, 77th Leg., ch. 1055, Sec. 8, eff. Jan. 1, 2002;  Acts 2003, 78th Leg., ch. 338, Sec. 46, eff. Jan. 1, 2004;  Acts 2003, 78th Leg., ch. 1276, Sec. 14A.813, eff. Sept. 1, 2003.Amended by: Acts 2005, 79th Leg., Ch. 1284 (H.B. 2438), Sec. 31, eff. June 18, 2005.|
TX Tax Code § 32.015 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 32 - Tax Liens and Personal Liability|Section 32.015. Tax Lien on Manufactured Home

Sec. 32.015.   TAX LIEN ON MANUFACTURED HOME.  (a)  On payment of the taxes, penalties, and interest for a year for which a valid tax lien has been recorded on the title records of the department, the collector for the taxing unit shall issue a tax certificate showing no taxes due or a tax paid receipt for such year to the person making payment.  When the tax certificate showing no taxes due or tax paid receipt is filed with the department or when no suit to collect a personal property tax lien has been filed and the lien has been delinquent for more than four years, the tax lien is extinguished and canceled and shall be removed from the title records of the manufactured home.  The collector for a taxing unit may not refuse to issue a tax paid receipt to the person who offers to pay the taxes, penalties, and interest for a particular year or years, even though taxes may also be due for another year or other years.(b)  In this section, "department" and "manufactured home" have the meanings assigned by Section 1201.003, Occupations Code;  however, the term "manufactured home" does not include a manufactured home that has been attached to real property and for which the document of title has been canceled under Section 1201.217 of that code.|Added by Acts 1985, 69th Leg., ch. 846, Sec. 15, eff. Sept. 1, 1985.  Amended by Acts 1987, 70th Leg., ch. 1134, Sec. 22, eff. June 18, 1987;  Acts 1989, 71st Leg., ch. 1039, Sec. 4.05, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., ch. 617, Sec. 11, eff. Aug. 26, 1991;  Acts 1995, 74th Leg., ch. 978, Sec. 21, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1481, Sec. 12, eff. Jan. 1, 2000;  Acts 2001, 77th Leg., ch. 988, Sec. 2, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1276, Sec. 14A.814, eff. Sept. 1, 2003.Amended by: Acts 2005, 79th Leg., Ch. 1284 (H.B. 2438), Sec. 32, eff. June 18, 2005.Acts 2013, 83rd Leg., R.S., Ch. 1095 (H.B. 3613), Sec. 1, eff. September 1, 2013.|
TX Tax Code § 32.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 32 - Tax Liens and Personal Liability|Section 32.02. Restrictions on a Mineral Interest Tax Lien

Sec. 32.02.  RESTRICTIONS ON A MINERAL INTEREST TAX LIEN.  (a)  If a mineral estate is severed from a surface estate and if different persons own the mineral estate and surface estate, the lien resulting from taxes imposed against each interest in the mineral estate exists only for the duration of the interest it encumbers.  After an interest in the mineral estate terminates, the lien encumbering it expires and is not enforceable:(1)  against any part of the surface estate not owned by the owner of the interest encumbered by the lien;(2)  against any part of the mineral estate not owned by the owner of the interest encumbered by the lien;  or(3)  against the owner of the surface estate as a personal obligation, unless he also owns the interest encumbered by the lien.(b)  Taxes imposed on a severed interest in a mineral estate that has terminated remain the personal liability of the person who owned the interest on January 1 of the year for which the tax was imposed.|Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 32.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 32 - Tax Liens and Personal Liability|Section 32.04. Priorities Among Tax Liens

Sec. 32.04.  PRIORITIES AMONG TAX LIENS.  (a)  Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal law.  In the absence of federal law, a tax lien provided by this chapter takes priority over a tax lien of the United States.(b)  Tax liens provided by this chapter have equal priority.|Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 41A.01 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.01. Right of Appeal by Property Owner

Sec. 41A.01.  RIGHT OF APPEAL BY PROPERTY OWNER.  As an alternative to filing an appeal under Section 42.01, a property owner is entitled to appeal through binding arbitration under this chapter an appraisal review board order determining a protest filed under Section 41.41(a)(1) or (2) concerning the appraised or market value of property if:(1)  the property qualifies as the owner's residence homestead under Section 11.13; or(2)  the appraised or market value, as applicable, of the property as determined by the order is $5 million or less.|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 4, eff. January 1, 2010.Acts 2013, 83rd Leg., R.S., Ch. 610 (S.B. 1255), Sec. 1, eff. June 14, 2013.Acts 2015, 84th Leg., R.S., Ch. 474 (S.B. 849), Sec. 1, eff. September 1, 2015.Acts 2017, 85th Leg., R.S., Ch. 570 (S.B. 731), Sec. 1, eff. September 1, 2017.|
TX Tax Code § 41A.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.02. Notice of Right to Arbitration

Sec. 41A.02.  NOTICE OF RIGHT TO ARBITRATION.  An appraisal review board that delivers notice of issuance of an order described by Section 41A.01 and a copy of the order to a property owner as required by Section 41.47 shall include with the notice and copy:(1)  a notice of the property owner's rights under this chapter; and Text of subdivision as added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1 (2)  a copy of the form prescribed under Section 41A.04. Text of subdivision as added by Acts 2005, 79th Leg., R.S., Ch. 372 (S.B. 1351), Sec. 1 (2)  a copy of the form prescribed under Section 41A.03(a)(1).|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.|
TX Tax Code § 41A.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.04. Contents of Request Form

Sec. 41A.04.  CONTENTS OF REQUEST FORM.  The comptroller by rule shall prescribe the form of a request for binding arbitration under this chapter.  The form must require the property owner to provide only:(1)  a brief statement that explains the basis for the property owner's appeal of the appraisal review board order;(2)  a statement of the property owner's opinion of the appraised or market value, as applicable, of the property that is the subject of the appeal; and(3)  any other information reasonably necessary for the appraisal district to request appointment of an arbitrator.|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.|
TX Tax Code § 41A.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle F - Remedies|Chapter 41A - Appeal Through Binding Arbitration|Section 41A.05. Processing of Registration Request

Sec. 41A.05.  PROCESSING OF REGISTRATION REQUEST.(a)  Not later than the 10th day after the date an appraisal district receives from a property owner a completed request for binding arbitration under this chapter and an arbitration deposit as required by Section 41A.03, the appraisal district shall:(1)  submit the request and deposit to the comptroller; and(2)  request the comptroller to appoint a qualified arbitrator to conduct the arbitration.(b)  The comptroller may retain $50 of the deposit to cover the comptroller's administrative costs.(c)  The comptroller may not reject an application submitted to the comptroller under this section unless:(1)  the comptroller delivers written notice to the applicant of the defect in the application that would be the cause of the rejection; and(2)  the applicant fails to cure the defect on or before the 15th day after the date the comptroller delivers the notice.(d)  An applicant may cure a defect in accordance with Subsection (c) at any time before the expiration of the period provided by that subsection, without regard to the deadline for filing the request for binding arbitration under Section 41A.03(a).(e)  For purposes of this section, a reference to the applicant includes the applicant's representative if the applicant has retained a representative as provided by Section 41A.08 for purposes of representing the applicant in an arbitration proceeding under this chapter.|Added by Acts 2005, 79th Leg., Ch. 372 (S.B. 1351), Sec. 1, eff. September 1, 2005.Added by Acts 2005, 79th Leg., Ch. 912 (H.B. 182), Sec. 1, eff. September 1, 2005.Amended by: Acts 2015, 84th Leg., R.S., Ch. 474 (S.B. 849), Sec. 3, eff. September 1, 2015.Acts 2019, 86th Leg., R.S., Ch. 47 (H.B. 1802), Sec. 2(a), eff. May 17, 2019.|