reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter A. General Provisions › Section 33.03. Delinquent Tax Roll

Sec. 33.03.  DELINQUENT TAX ROLL.  (a)  Each year the collector for each taxing unit shall prepare a current and a cumulative delinquent tax roll for the taxing unit.
(b)  The collector for a taxing unit shall indicate on each delinquent tax roll for the taxing unit that a delinquent tax included on the roll is deferred or abated under Section 33.06 or 33.065, if applicable.
Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 1071 (S.B. 539), Sec. 1, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter A. General Provisions › Section 33.04. Notice of Delinquency

Sec. 33.04.  NOTICE OF DELINQUENCY.  (a) At least once each year the collector for a taxing unit shall deliver a notice of delinquency to each person whose name appears on the current delinquent tax roll.  However, the notice need not be delivered if:
(1)  a bill for the tax was not mailed under Section 31.01(f); or
(2)  the collector does not know and by exercising reasonable diligence cannot determine the delinquent taxpayer's name and address.
(b)  A notice of delinquency under this section must contain the following statement in capital letters: "IF THE PROPERTY DESCRIBED IN THIS DOCUMENT IS YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE TAX COLLECTOR FOR (NAME OF TAXING UNIT) REGARDING A RIGHT YOU MAY HAVE TO ENTER INTO AN INSTALLMENT AGREEMENT DIRECTLY WITH THE TAX COLLECTOR FOR (NAME OF TAXING UNIT) FOR THE PAYMENT OF THESE TAXES."
(c)  If the delinquency is the result of taxes imposed on property described by Section 33.011(i), the first page of the notice of delinquency must include, in 14-point boldfaced type or 14-point uppercase letters, a statement that reads substantially as follows: "THE TAXES ON THIS PROPERTY ARE DELINQUENT.  THE PROPERTY IS SUBJECT TO A LIEN FOR THE DELINQUENT TAXES.  IF THE DELINQUENT TAXES ARE NOT PAID, THE LIEN MAY BE FORECLOSED."
Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 128, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 761, Sec. 1, eff. Aug. 26, 1985;  Acts 1999, 76th Leg., ch. 1481, Sec. 16, eff. Jan. 1, 2000;  Acts 2001, 77th Leg., ch. 1430, Sec. 11, eff. Sept. 1, 2001.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 935 (H.B. 1597), Sec. 3, eff. September 1, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 967 (H.B. 1913), Sec. 2, eff. September 1, 2013.
Acts 2015, 84th Leg., R.S., Ch. 226 (H.B. 1933), Sec. 5, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter A. General Provisions › Section 33.045. Notice of Provisions Authorizing Deferral or Abatement

Sec. 33.045.  NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT.  (a)  A tax bill mailed by an assessor or collector under Section 31.01 and any written communication delivered to a property owner by an assessor or collector for a taxing unit or an attorney or other agent of a taxing unit that specifically threatens a lawsuit to collect a delinquent tax assessed against property that may qualify as a residence homestead shall contain the following explanation in capital letters:  "IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE DISABLED, AND YOU OCCUPY THE PROPERTY DESCRIBED IN THIS DOCUMENT AS YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE APPRAISAL DISTRICT REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A POSTPONEMENT IN THE PAYMENT OF THESE TAXES".
(b)  This section does not apply to a communication that relates to taxes that are the subject of pending litigation.
Added by Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 18, eff. September 1, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 31 (S.B. 456), Sec. 1, eff. September 1, 2007.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter A. General Provisions › Section 33.05. Limitation on Collection of Taxes

Sec. 33.05.  LIMITATION ON COLLECTION OF TAXES.  (a)  Personal property may not be seized and a suit may not be filed:
(1)  to collect a tax on personal property that has been delinquent more than four years;  or
(2)  to collect a tax on real property that has been delinquent more than 20 years.
(b)  A tax delinquent for more than the limitation period prescribed by this section and any penalty and interest on the tax is presumed paid unless a suit to collect the tax is pending.
(c)  If there is no pending litigation concerning the delinquent tax at the time of the cancellation and removal, the collector for a taxing unit shall cancel and remove from the delinquent tax roll:
(1)  a tax on real property that has been delinquent for more than 20 years;
(2)  a tax on personal property that has been delinquent for more than 10 years;  and
(3)  a tax on real property that has been delinquent for more than 10 years if the property has been owned for at least the preceding eight years by a home-rule municipality in a county with a population of more than 3.3 million.
Acts 1979, 66th Leg., p. 2291, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.4, eff. Aug. 26, 1991;  Acts 1997, 75th Leg., ch. 63, Sec. 1, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 669, Sec. 119, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter A. General Provisions › Section 33.07. Additional Penalty for Collection Costs for Taxes Due Before June 1

Sec. 33.07.  ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1.  (a)  A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that become delinquent on or after February 1 of a year but not later than May 1 of that year and that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection, if the unit or district or another unit that collects taxes for the unit has contracted with an attorney pursuant to Section 6.30. The amount of the penalty may not exceed the amount of the compensation specified in the contract with the attorney to be paid in connection with the collection of the delinquent taxes.
(b)  A tax lien attaches to the property on which the tax is imposed to secure payment of the penalty.
(c)  If a penalty is imposed pursuant to this section, a taxing unit may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty.
(d)  If a taxing unit or appraisal district provides for a penalty under this section, the collector shall deliver a notice of delinquency and of the penalty to the property owner at least 30 and not more than 60 days before July 1.
Added by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 130, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 17, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 1430, Sec. 14, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter A. General Provisions › Section 33.08. Additional Penalty for Collection Costs for Taxes Due on or After June 1

Sec. 33.08.  ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE ON OR AFTER JUNE 1.  (a)  This section applies to a taxing unit or appraisal district only if:
(1)  the governing body of the taxing unit or appraisal district has imposed the additional penalty for collection costs under Section 33.07;  and
(2)  the taxing unit or appraisal district, or another taxing unit that collects taxes for the unit, has entered into a contract with an attorney under Section 6.30 for the collection of the unit's delinquent taxes.
(b)  The governing body of the taxing unit or appraisal district, in the manner required by law for official action, may provide that taxes that become delinquent on or after June 1 under Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, or 42.42 incur an additional penalty to defray costs of collection.  The amount of the penalty may not exceed the amount of the compensation specified in the applicable contract with an attorney under Section 6.30 to be paid in connection with the collection of the delinquent taxes.
(c)  After the taxes become delinquent, the collector for a taxing unit or appraisal district that has provided for the additional penalty under this section shall send a notice of the delinquency and the penalty to the property owner.  The penalty is incurred on the first day of the first month that begins at least 21 days after the date the notice is sent.
(d)  A tax lien attaches to the property on which the tax is imposed to secure payment of the additional penalty.
(e)  A taxing unit or appraisal district that imposes the additional penalty under this section may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty.
Added by Acts 1999, 76th Leg., ch. 1481, Sec. 18, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 15, eff. Sept. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 704 (H.B. 499), Sec. 1, eff. June 17, 2011.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 59, eff. January 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742), Sec. 5, eff. June 7, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter A. General Provisions › Section 33.10. Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited

Sec. 33.10.  RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES, PENALTIES, AND INTEREST PROHIBITED.  Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check in payment of delinquent taxes by the maker that purports to limit the amount of delinquent taxes owed to an amount less than that stated in the applicable delinquent tax roll, or a restriction or condition placed on a check in payment of penalties and interest on delinquent taxes by the maker that purports to limit the amount of the penalties and interest to an amount less than the amount of penalties and interest accrued on the delinquent taxes, is void.
Added by Acts 2003, 78th Leg., ch. 651, Sec. 1, eff. June 20, 2003.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter A. General Provisions › Section 33.11. Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property

Sec. 33.11.  EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES IMPOSED ON PERSONAL PROPERTY.  (a)  In order to defray costs of collection, the governing body of a taxing unit or appraisal district in the manner required by law for official action may provide that taxes imposed on tangible personal property that become delinquent on or after February 1 of a year incur an additional penalty on a date that occurs before July 1 of the year in which the taxes become delinquent if:
(1)  the taxing unit or appraisal district or another unit that collects taxes for the unit has contracted with an attorney under Section 6.30; and
(2)  the taxes on the personal property become subject to the attorney's contract before July 1 of the year in which the taxes become delinquent.
(b)  A penalty imposed under Subsection (a) is incurred by the delinquent taxes on the later of:
(1)  the date those taxes become subject to the attorney's contract; or
(2)  60 days after the date the taxes become delinquent.
(c)  The amount of the penalty may not exceed the amount of the compensation specified in the contract with the attorney to be paid in connection with the collection of the delinquent taxes.
(d)  A tax lien attaches to the property on which the tax is imposed to secure payment of the penalty.
(e)  If a penalty is provided under this section, a taxing unit or appraisal district may not:
(1)  recover attorney's fees in a suit to collect delinquent taxes subject to the penalty; or
(2)  impose an additional penalty under Section 33.07 on a delinquent personal property tax.
(f)  If the governing body of a taxing unit or appraisal district provides for a penalty under this section, the collector for the taxing unit or appraisal district shall send a notice of the penalty to the property owner.  The notice shall state the date on which the penalty is incurred, and the tax collector shall deliver the notice at least 30 and not more than 60 days before that date.  If the amount of personal property tax, penalty and interest owed to all taxing units for which the tax collector collects exceeds $10,000 on a single account identified by a unique property identification number, the notice regarding that account must be delivered by certified mail, return receipt requested.  All other notices under this section may be delivered by regular first-class mail.
(g)  The authority granted to taxing units and appraisal districts under this section is to be construed as an alternative, with regards to delinquent personal property taxes, to the authority given by Section 33.07.
Added by Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 19, eff. September 1, 2005.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter B. Seizure of Personal Property › Section 33.21. Property Subject to Seizure

Sec. 33.21.  PROPERTY SUBJECT TO SEIZURE.  (a)  A person's personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on property.
(b)  A person's personal property is subject to seizure for the payment of a tax imposed by a taxing unit on the person's property before the tax becomes delinquent if:
(1)  the collector discovers that property on which the tax has been or will be imposed is about to be:
(A)  removed from the county; or
(B)  sold in a liquidation sale in connection with the cessation of a business; and
(2)  the collector knows of no other personal property in the county from which the tax may be satisfied.
(c)  Current wages in the possession of an employer are not subject to seizure.
(d)  In this subchapter, "personal property" means:
(1)  tangible personal property;
(2)  cash on hand;
(3)  notes or accounts receivable, including rents and royalties;
(4)  demand or time deposits;  and
(5)  certificates of deposit.
Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 23, eff. Aug. 29, 1983;  Acts 2001, 77th Leg., ch. 1430, Sec. 17, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 309 (H.B. 1910), Sec. 1, eff. September 1, 2007.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter B. Seizure of Personal Property › Section 33.22. Institution of Seizure

Sec. 33.22.  INSTITUTION OF SEIZURE.  (a)  At any time after a tax becomes delinquent, a collector may apply for a tax warrant to any court in any county in which the person liable for the tax has personal property.  If more than one collector participates in the seizure, all may make a joint application.
(b)  A collector may apply at any time for a tax warrant authorizing seizure of property as provided by Subsection (b) of Section 33.21 of this code.
(c)  The court shall issue the tax warrant if the applicant shows by affidavit that:
(1)  the person whose property the applicant intends to seize is delinquent in the payment of taxes, penalties, and interest in the amount stated in the application; or
(2)  taxes in a stated amount have been imposed on the property or taxes in an estimated amount will be imposed on the property, the applicant knows of no other personal property the person owns in the county from which the tax may be satisfied, and the applicant has reason to believe that:
(A)  the property owner is about to remove the property from the county; or
(B)  the property is about to be sold at a liquidation sale in connection with the cessation of a business.
(d)  A collector is entitled to recover attorney's fees in an amount equal to the compensation specified in the contract with the attorney if:
(1)  recovery of the attorney's fees is requested in the application for the tax warrant;
(2)  the taxing unit served by the collector contracts with an attorney under Section 6.30;
(3)  the existence of the contract and the amount of attorney's fees that equals the compensation specified in the contract are supported by the affidavit of the collector; and
(4)  the tax sought to be recovered is not subject to the additional penalty under Section 33.07 or 33.08 at the time the application is filed.
(e)  If a taxing unit is represented by an attorney who is also an officer or employee of the taxing unit, the collector for the taxing unit is entitled to recover attorney's fees in an amount equal to 15 percent of the total amount of delinquent taxes, penalties, and interest that the property owner owes the taxing unit.
Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 17, eff. September 1, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 242 (H.B. 930), Sec. 1, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter B. Seizure of Personal Property › Section 33.23. Tax Warrant

Sec. 33.23.  TAX WARRANT.  (a)  A tax warrant shall direct a peace officer in the county and the collector to seize as much of the person's personal property as may be reasonably necessary for the payment of all taxes, penalties, interest, and attorney's fees included in the application and all costs of seizure and sale.  The warrant shall direct the person whose property is seized to disclose to the officer executing the warrant the name and the address if known of any other person having an interest in the property.
(b)  A bond may not be required of a taxing unit for issuance or delivery of a tax warrant, and a fee or court cost may not be charged for issuance or delivery of a warrant.
(c)  After a tax warrant is issued, the collector or peace officer shall take possession of the property pending its sale.  The person against whom a tax warrant is issued or another person having possession of property of the person against whom a tax warrant is issued shall surrender the property on demand.  Pending the sale of the property, the collector or peace officer may secure the property at the location where it is seized or may move the property to another location.
(d)  A person who possesses personal property owned by the person against whom a tax warrant is issued and who surrenders the property on demand is not liable to any person for the surrender.  At the time of surrender, the collector shall provide the person surrendering the property a sworn receipt describing the property surrendered.
(e)  Subsection (d) does not create an obligation on the part of a person who surrenders property owned by the person against whom a tax warrant is issued that exceeds or materially differs from that person's obligation to the person against whom the tax warrant is issued.
Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 24, eff. Aug. 29, 1983;  Acts 2001, 77th Leg., ch. 1430, Sec. 18, eff. Sept. 1, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 20, eff. September 1, 2005.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter B. Seizure of Personal Property › Section 33.24. Bond for Payment of Taxes

Sec. 33.24.  BOND FOR PAYMENT OF TAXES.  A person may prevent seizure of property or sale of property seized by delivering to the collector a cash or surety bond conditioned on payment of the tax before delinquency.  The bond must be approved by the collector in an amount determined by him, but he may not require an amount greater than the amount of tax if imposed or the collector's reasonable estimate of the amount of tax if not yet imposed.
Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.41. Suit to Collect Delinquent Tax

Sec. 33.41.  SUIT TO COLLECT DELINQUENT TAX.  (a)  At any time after its tax on property becomes delinquent, a taxing unit may file suit to foreclose the lien securing payment of the tax, to enforce personal liability for the tax, or both.  The suit must be in a court of competent jurisdiction for the county in which the tax was imposed.
(b)  A suit to collect a delinquent tax takes precedence over all other suits pending in appellate courts.
(c)  In a suit brought under Subsection (a), a taxing unit may foreclose any other lien on the property in favor of the taxing unit or enforce personal liability of the property owner for the other lien.
(d)  In a suit brought under this section, a court shall grant a taxing unit injunctive relief on a showing that the personal property on which the taxing unit seeks to foreclose a tax lien is about to be:
(1)  removed from the county in which the tax was imposed;  or
(2)  transferred to another person and the other person is not a buyer in the ordinary course of business, as defined by Section 1.201, Business & Commerce Code.
(e)  Injunctive relief granted under Subsection (d) must:
(1)  prohibit alienation or dissipation of the property;
(2)  order that proceeds from the sale of the property in an amount equal to the taxes claimed to be due be paid into the court registry;  or
(3)  order any other relief to ensure the payment of the taxes owed.
(f)  A taxing unit is not required to file a bond as a condition to the granting of injunctive relief under Subsection (d).
(g)  In a petition for relief under Subsection (d), the taxing unit may also seek to secure the payment of taxes for a current tax year that are not delinquent and shall estimate the amount due if those taxes are not yet assessed.
(h)  The tax lien attaches to any amounts paid into the court's registry with the same priority as for the property on which taxes are owed.
Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2644, ch. 707, Sec. 4(33), eff. Aug. 31, 1981;  Acts 1993, 73rd Leg., ch. 1031, Sec. 4, eff. Sept. 1, 1993;  Acts 2001, 77th Leg., ch. 1430, Sec. 20, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.42. Taxes Included in Foreclosure Suit

Sec. 33.42.  TAXES INCLUDED IN FORECLOSURE SUIT.  (a)  In a suit to foreclose a lien securing payment of its tax on real property, a taxing unit shall include all delinquent taxes due the unit on the property.
(b)  If a taxing unit's tax on real property becomes delinquent after the unit files suit to foreclose a tax lien on the property but before entry of judgment, the court shall include the amount of the tax and any penalty and interest in its judgment.
(c)  If a tax required by this section to be included in a suit is omitted from the judgment in the suit, the taxing unit may not enforce collection of the tax at a later time except as provided by Section 34.04(c)(2).
Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 21, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.44. Joinder of Other Taxing Units

Sec. 33.44.  JOINDER OF OTHER TAXING UNITS.  (a)  A taxing unit filing suit to foreclose a tax lien on real property shall join other taxing units that have claims for delinquent taxes against all or part of the same property.
(b)  For purposes of joining a county, citation may be served on the county tax assessor-collector.  For purposes of joining any other taxing unit, citation may be served on the officer charged with collecting taxes for the unit or on the presiding officer or secretary of the governing body of the unit.  Citation may be served by certified mail, return receipt requested.  A person on whom service is authorized by this subsection may waive the issuance and service of citation in behalf of his taxing unit.
(c)  A taxing unit joined in a suit as provided by this section must file its claim for delinquent taxes against the property or its lien on the property is extinguished.  The court's judgment in the suit shall reflect the extinguishment of a lien under this subsection.
Acts 1979, 66th Leg., p. 2294, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 25, eff. Aug. 29, 1983.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.445. Joinder of Tax Lien Transferee

Sec. 33.445.  JOINDER OF TAX LIEN TRANSFEREE.  (a)  A taxing unit acting under Section 33.44(a) shall also join each transferee of a tax lien against the property that may appear of record under Section 32.06.  After the joinder, the transferee of the tax lien may file its claim and seek foreclosure in the suit for all amounts owed the transferee that are secured by the transferred tax lien, regardless of when the original transfer of tax lien was recorded or whether the original loan secured by the transferred tax lien is delinquent.  In the alternative, the transferee may pay all taxes, penalties, interest, court costs, and attorney's fees owing to the taxing unit that filed the foreclosure suit and each other taxing unit that is joined.
(b)  In consideration of the payment by the transferee of those taxes and charges, each joined taxing unit shall transfer its tax lien to the transferee in the form and manner provided by Section 32.06(b) and enter its disclaimer in the suit.  The transfer of a tax lien under this subsection does not require authorization by the property owner.
(c)  On transfer of all applicable tax liens, the transferee may seek to foreclose the tax liens in the pending suit or in any other manner provided by Section 32.06, regardless of when the original transfer of tax lien was recorded or whether the original loan secured by the transferred tax lien is delinquent.  The foreclosure may include all amounts owed to the transferee, including any amount secured by the original transfer of tax lien.
(d)  All liens held by a transferee who is joined under this section but fails to act in the manner provided by this section are extinguished, and the court's judgment shall reflect the extinguishment of those liens.
Added by Acts 2009, 81st Leg., R.S., Ch. 104 (H.B. 1465), Sec. 2, eff. September 1, 2009.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 622 (S.B. 762), Sec. 2, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.45. Pleading and Answering to Claims Filed

Sec. 33.45.  PLEADING AND ANSWERING TO CLAIMS FILED.  A party to the suit must take notice of and plead and answer to all claims and pleadings filed by other parties that have been joined or have intervened, and each citation must so state.
Acts 1979, 66th Leg., p. 2294, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.46. Partition of Real Property

Sec. 33.46.  PARTITION OF REAL PROPERTY.  (a)  If suit is filed to foreclose a tax lien on real property owned in undivided interests by two or more persons, one or more of the owners may have the property partitioned in the manner prescribed by law for the partition of real property in district court.
(b)  The court shall apportion the taxes, penalties, interest, and costs sued for to the owners of the property in proportion to the interest of each.  If an owner pays the taxes, penalties, interest, and costs apportioned to him, the property partitioned to him is free from further claim or lien for the taxes involved in the suit.  If an owner refuses to pay the amount apportioned to him, the suit shall proceed against him for that amount.
(c)  The court shall allow reasonable attorney's fees and costs of partitioning for each property partitioned.  The fee shall be taxed as costs against each owner in proportion to his interest and constitutes a lien against the property until paid.
Acts 1979, 66th Leg., p. 2294, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.47. Tax Records as Evidence

Sec. 33.47.  TAX RECORDS AS EVIDENCE.  (a)  In a suit to collect a delinquent tax, the taxing unit's current tax roll and delinquent tax roll or certified copies of the entries showing the property and the amount of the tax and penalties imposed and interest accrued constitute prima facie evidence that each person charged with a duty relating to the imposition of the tax has complied with all requirements of law and that the amount of tax alleged to be delinquent against the property and the amount of penalties and interest due on that tax as listed are the correct amounts.
(b)  If the description of a property in the tax roll or delinquent tax roll is insufficient to identify the property, the records of the appraisal office are admissible to identify the property.
(c)  In a suit to collect a tax, a tax receipt issued under Section 31.075 of this code, or an electronic replica of the receipt, that states that a tax has been paid is prima facie evidence that the tax has been paid as stated by the receipt or electronic replica.
Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 52, Sec. 2, eff. May 6, 1987;  Acts 1995, 74th Leg., ch. 828, Sec. 1, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1481, Sec. 20, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.475. Attorney Ad Litem Report; Approval of Fees

Sec. 33.475.  ATTORNEY AD LITEM REPORT; APPROVAL OF FEES.  (a)  In a suit to collect a delinquent tax, an attorney ad litem appointed by a court to represent the interests of a defendant served with process by means of citation by publication or posting shall submit to the court a report describing the actions taken by the attorney ad litem to locate and represent the interests of the defendant.
(b)  The court may not approve the fees of the attorney ad litem until the attorney ad litem submits the report required by this section and the court determines that the actions taken by the attorney ad litem as described in the report were sufficient to discharge the attorney's duties to the defendant.
Added by Acts 2015, 84th Leg., R.S., Ch. 1090 (H.B. 2710), Sec. 1, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.48. Recovery of Costs and Expenses

Sec. 33.48.  RECOVERY OF COSTS AND EXPENSES.  (a)  In addition to other costs authorized by law, a taxing unit is entitled to recover the following costs and expenses in a suit to collect a delinquent tax:
(1)  all usual court costs, including the cost of serving process and electronic filing fees;
(2)  costs of filing for record a notice of lis pendens against property;
(3)  expenses of foreclosure sale;
(4)  reasonable expenses that are incurred by the taxing unit in determining the name, identity, and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due;
(5)  attorney's fees in the amount of 15 percent of the total amount of taxes, penalties, and interest due the unit; and
(6)  reasonable attorney ad litem fees approved by the court that are incurred in a suit in which the court orders the appointment of an attorney to represent the interests of a defendant served with process by means of citation by publication or posting.
(b)  Each item specified by Subsection (a) of this section is a charge against the property subject to foreclosure in the suit and shall be collected out of the proceeds of the sale of the property or, if the suit is for personal judgment, charged against the defendant.
(c)  Fees collected for attorneys and other officials are fees of office, except that fees for contract attorneys representing a taxing unit that is joined or intervenes shall be applied toward the compensation due the attorney under the contract.
(d)  A collector who accepts a payment of the court costs and other expenses described by this section shall disburse the amount of the payment as follows:
(1)  amounts owing under Subsections (a)(1), (2), (3), and (6) are payable to the clerk of the court in which the suit is pending; and
(2)  expenses described by Subsection (a)(4) are payable to the general fund of the taxing unit or to the person or entity who advanced the expense.
Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 131, eff. Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 1031, Sec. 16, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 906, Sec. 6(a), eff. Jan. 1, 1998;  Acts 2001, 77th Leg., ch. 1430, Sec. 23, eff. Sept. 1, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 22, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 18, eff. June 14, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 1290 (H.B. 2302), Sec. 19, eff. September 1, 2013.