Opinion ID: 5058
Heading Depth: 2
Heading Rank: 2

Heading: Costs of collection as a penalty

Text: The taxing authorities' contention that § 33.07 is not a penalty provision is wrong. § 33.07(a) reads: A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that remain delinquent on July 1 of t he 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 of this code. The amount of the penalty may not exceed 15 percent of the amount of taxes, penalty, and interest due.32 As support, the taxing authorities rely on an unpublished opinion written by a federal bankruptcy