2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 33 - Delinquency › Subchapter C. Delinquent Tax Suits › Section 33.43. Petition

Sec. 33.43.  PETITION.  (a)  A petition initiating a suit to collect a delinquent property tax is sufficient if it alleges that:
(1)  the taxing unit is legally constituted and authorized to impose and collect ad valorem taxes on property;
(2)  tax in a stated amount was legally imposed on each separately described property for each year specified and on each person named if known who owned the property on January 1 of the year for which the tax was imposed;
(3)  the tax was imposed in the county in which the suit is filed;
(4)  the tax is delinquent;
(5)  penalties, interest, and costs authorized by law in a stated amount for each separately assessed property are due;
(6)  the taxing unit is entitled to recover each penalty that is incurred and all interest that accrues on delinquent taxes imposed on the property from the date of the judgment to the date of the sale under Section 34.01 or 34.0101, or under Section 253.010, Local Government Code, as applicable, if the suit seeks to foreclose a tax lien;
(7)  the person sued owned the property on January 1 of the year for which the tax was imposed if the suit seeks to enforce personal liability;
(8)  the person sued owns the property when the suit is filed if the suit seeks to foreclose a tax lien;
(9)  the taxing unit asserts a lien on each separately described property to secure the payment of all taxes, penalties, interest, and costs due if the suit seeks to foreclose a tax lien;
(10)  all things required by law to be done have been done properly by the appropriate officials; and
(11)  the attorney signing the petition is legally authorized to prosecute the suit on behalf of the taxing unit.
(b)  If the petition alleges that the person sued owns the property on which the taxing unit asserts a lien, the prayer in the petition shall be for foreclosure of the lien and payment of all taxes, penalties, interest, and costs that are due or will become due and that are secured by the lien.  If the petition alleges that the person sued owned the property on January 1 of the year for which the taxes were imposed, the prayer shall be for personal judgment for all taxes, penalties, interest, and costs that are due or will become due on the property.  If the petition contains the appropriate allegations, the prayer may be for both foreclosure of a lien on the property and personal judgment.
(c)  If the suit is for personal judgment against the person who owned personal property on January 1 of the year for which the tax was imposed on the property, the personal property may be described generally.
(d)  The petition need not be verified.
(e)  The comptroller shall prepare forms for petitions initiating suits to collect delinquent taxes.  An attorney representing a taxing unit may use the forms or develop his own form.
Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 49, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 981, Sec. 1, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1481, Sec. 19, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 1420, Sec. 18.006, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1430, Sec. 22, eff. Sept. 1, 2001.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091), Sec. 1, eff. September 1, 2023.