CHAPTER 33. DELINQUENCY
TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE E. COLLECTIONS AND DELINQUENCY
CHAPTER 33. DELINQUENCY
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 33.01. PENALTIES AND INTEREST. (a) A delinquent tax
incurs a penalty of six percent of the amount of the tax for the
first calendar month it is delinquent plus one percent for each
additional month or portion of a month the tax remains unpaid
prior to July 1 of the year in which it becomes delinquent.
However, a tax delinquent on July 1 incurs a total penalty of
twelve percent of the amount of the delinquent tax without regard
to the number of months the tax has been delinquent. A delinquent
tax continues to incur the penalty provided by this subsection as
long as the tax remains unpaid, regardless of whether a judgment
for the delinquent tax has been rendered.
(b) If a person who exercises the split-payment option provided
by Section 31.03 of this code fails to make the second payment
before July 1, the second payment is delinquent and incurs a
penalty of twelve percent of the amount of unpaid tax.
(c) A delinquent tax accrues interest at a rate of one percent
for each month or portion of a month the tax remains unpaid.
Interest payable under this section is to compensate the taxing
unit for revenue lost because of the delinquency. A delinquent
tax continues to accrue interest under this subsection as long as
the tax remains unpaid, regardless of whether a judgment for the
delinquent tax has been rendered.
(d) In lieu of the penalty imposed under Subsection (a), a
delinquent tax incurs a penalty of 50 percent of the amount of
the tax without regard to the number of months the tax has been
delinquent if the tax is delinquent because the property owner
received an exemption under:
(1) Section 11.13 and the chief appraiser subsequently cancels
the exemption because the residence was not the principal
residence of the property owner and the property owner received
an exemption for two or more additional residence homesteads for
the tax year in which the tax was imposed;
(2) Section 11.13(c) or (d) for a person who is 65 years of age
or older and the chief appraiser subsequently cancels the
exemption because the property owner was younger than 65 years of
age; or
(3) Section 11.13(q) and the chief appraiser subsequently
cancels the exemption because the property owner was younger than
55 years of age when the property owner's spouse died.
(e) A penalty imposed under Subsection (d) does not apply if:
(1) the exemption was granted by the appraisal district or board
and not at the request or application of the property owner or
the property owner's agent; or
(2) at any time before the date the tax becomes delinquent, the
property owner gives to the chief appraiser of the appraisal
district in which the property is located written notice of
circumstances that would disqualify the owner for the exemption.
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. 127, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 836, Sec.
5.3, eff. Aug. 26, 1991; Acts 1997, 75th Leg., ch. 906, Sec. 3,
eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1039, Sec. 33, eff.
Jan. 1, 1998.
Sec. 33.011. WAIVER OF PENALTIES AND INTEREST. (a) The
governing body of a taxing unit:
(1) shall waive penalties and may provide for the waiver of
interest on a delinquent tax if an act or omission of an officer,
employee, or agent of the taxing unit or the appraisal district
in which the taxing unit participates caused or resulted in the
taxpayer's failure to pay the tax before delinquency and if the
tax is paid not later than the 21st day after the date the
taxpayer knows or should know of the delinquency;
(2) may waive penalties and provide for the waiver of interest
on a delinquent tax if:
(A) the property for which the tax is owed is acquired by a
religious organization; and
(B) before the first anniversary of the date the religious
organization acquires the property, the organization pays the tax
and qualifies the property for an exemption under Section 11.20
as evidenced by the approval of the exemption by the chief
appraiser under Section 11.45; and
(3) may waive penalties and provide for the waiver of interest
on a delinquent tax if the taxpayer submits evidence showing
that:
(A) the taxpayer attempted to pay the tax before the delinquency
date by mail;
(B) the taxpayer mailed the tax payment to an incorrect address
that in a prior tax year was the correct address for payment of
the taxpayer's tax;
(C) the payment was mailed to the incorrect address within one
year of the date that the former address ceased to be the correct
address for payment of the tax; and
(D) the taxpayer paid the tax not later than the 21st day after
the date the taxpayer knew or should have known of the
delinquency.
(b) If a tax bill is returned undelivered to the taxing unit by
the United States Postal Service, the governing body of the
taxing unit shall waive penalties and interest if:
(1) the taxing unit does not send another tax bill on the
property in question at least 21 days before the delinquency date
to the current mailing address furnished by the property owner
and the property owner establishes that a current mailing address
was furnished to the appraisal district by the property owner for
the tax bill before September 1 of the year in which the tax is
assessed; or
(2) the tax bill was returned because of an act or omission of
an officer, employee, or agent of the taxing unit or the
appraisal district in which the taxing unit participates and the
taxing unit or appraisal district did not send another tax bill
on the property in question at least 21 days before the
delinquency date to the proper mailing address.
(c) For the purposes of this section, a property owner is
considered to have furnished a current mailing address to the
taxing unit or to the appraisal district if the current address
is expressly communicated to the appraisal district in writing or
if the appraisal district received a copy of a recorded
instrument transferring ownership of real property and the
current mailing address of the new owner is included in the
instrument or in accompanying communications or letters of
transmittal.
(d) A request for a waiver of penalties and interest under
Subsection (a)(1) or (3), (b), or (h) must be made before the
181st day after the delinquency date. A request for a waiver of
penalties and interest under Subsection (a)(2) must be made
before the first anniversary of the date the religious
organization acquires the property. To be valid, a waiver of
penalties or interest under this section must be requested in
writing. If a written request for a waiver is not timely made,
the governing body of a taxing unit may not waive any penalties
or interest under this section.
(e) Penalties and interest do not accrue during the period that
a bill is not sent under Section 31.01(f).
(f) A property owner is not entitled to relief under Subsection
(b) of this section if the property owner or the owner's agent
furnished an incorrect mailing address to the appraisal district
or the taxing unit or to an employee or agent of the district or
unit.
(g) Taxes for which penalties and interest have been waived
under Subsection (b) of this section must be paid within 21 days
of the property owner having received a bill for those taxes at
the current mailing address.
(h) The governing body of a taxing unit shall waive penalties
and interest on a delinquent tax if:
(1) the tax is payable by electronic funds transfer under an
agreement entered into under Section 31.06(a); and
(2) the taxpayer submits evidence sufficient to show that:
(A) the taxpayer attempted to pay the tax by electronic funds
transfer in the proper manner before the delinquency date;
(B) the taxpayer's failure to pay the tax before the delinquency
date was caused by an error in the transmission of the funds; and
(C) the tax was properly paid by electronic funds transfer or
otherwise not later than the 21st day after the date the taxpayer
knew or should have known of the delinquency.
Added by Acts 1985, 69th Leg., ch. 769, Sec. 1, eff. June 14,
1985. Amended by Acts 1989, 71st Leg., ch. 796, Sec. 31, eff.
June 15, 1989; Acts 1991, 72nd Leg., ch. 836, Sec. 5.1, eff. Aug.
26, 1991; Acts 1993, 73rd Leg., ch. 926, Sec. 1, eff. Sept. 1,
1993, and redesignated from Tax Code Sec. 31.015 and amended by
Acts 1995, 74th Leg., ch. 579, Sec. 11, eff. Jan. 1, 1996; Acts
1999, 76th Leg., ch. 606, Sec. 2, eff. June 18, 1999; Acts 1999,
76th Leg., ch. 817, Sec. 1, eff. Sept. 1, 1999; Acts 2001, 77th
Leg., ch. 768, Sec. 1, eff. June 30, 2001; Acts 2003, 78th Leg.,
ch. 151, Sec. 2, eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch.
1126, Sec. 15, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch.
413, Sec. 1, eff. June 15, 2007.
Sec. 33.02. INSTALLMENT PAYMENT OF DELINQUENT TAXES. (a) The
collector for a taxing unit may enter an agreement with a person
delinquent in the payment of the tax for payment of the tax,
penalties, and interest in installments. The agreement must be
in writing and may not extend for a period of more than 36
months.
(b) Interest and a penalty accrue as provided by Subsections (a)
and (c) of Section 33.01 on the unpaid balance during the period
of the agreement.
(c) A property owner's execution of an installment agreement
under this section is an irrevocable admission of liability for
all taxes, penalties, and interest that are subject to the
agreement.
(d) Property may not be seized and sold and a suit may not be
filed to collect a delinquent tax subject to an installment
agreement unless the property owner:
(1) fails to make a payment as required by the agreement;
(2) fails to pay other property taxes collected by the unit when
due as required by the collector; or
(3) breaches any other condition of the agreement.
(e) Execution of an installment agreement tolls the limitation
periods provided by Section 33.05 of this code for the period
during which enforced collection is barred by Subsection (d) of
this section.
Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 5, eff. Jan.
1, 1998.
Amended by:
Acts 2005, 79th Leg., Ch.
1126, Sec. 16, eff. September 1, 2005.
Sec. 33.03. DELINQUENT TAX ROLL. Each year the collector for
each taxing unit shall prepare a current and a cumulative
delinquent tax roll for the unit.
Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1,
1982.
Sec. 33.04. NOTICE OF DELINQUENCY. 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.
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.
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, Sec. 18, eff. September 1, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
31, Sec. 1, eff. September 1, 2007.
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.
Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD
OF ELDERLY OR DISABLED PERSON. (a) An individual is entitled to
defer collection of a tax, abate a suit to collect a delinquent
tax, or abate a sale to foreclose a tax lien if the individual:
(1) is 65 years of age or older or is disabled as defined by
Section 11.13(m); and
(2) the tax was imposed against property that the individual
owns and occupies as a residence homestead.
(b) To obtain a deferral, an individual must file with the chief
appraiser for the appraisal district in which the property is
located an affidavit stating the facts required to be established
by Subsection (a). The chief appraiser shall notify each taxing
unit participating in the district of the filing. After an
affidavit is filed under this subsection, a taxing unit may not
file suit to collect delinquent taxes on the property and the
property may not be sold at a sale to foreclose the tax lien
until the 181st day after the date the individual no longer owns
and occupies the property as a residence homestead.
(c) To obtain an abatement of a pending suit, the individual
must file in the court in which suit is pending an affidavit
stating the facts required to be established by Subsection (a).
If no controverting affidavit is filed by the taxing unit filing
suit or if, after a hearing, the court finds the individual is
entitled to the deferral, the court shall abate the suit until
the 181st day after the date the individual no longer owns and
occupies the property as a residence homestead. The clerk of the
court shall deliver a copy of the judgment abating the suit to
the chief appraiser of each appraisal district that appraises the
property.
(c-1) To obtain an abatement of a pending sale to foreclose the
tax lien, the individual must deliver an affidavit stating the
facts required to be established by Subsection (a) to the chief
appraiser of each appraisal district that appraises the property,
the collector for the taxing unit that requested the order of
sale or the attorney representing that unit for the collection of
delinquent taxes, and the officer charged with selling the
property not later than the fifth day before the date of the
sale. After an affidavit is delivered under this subsection, the
property may not be sold at a tax sale until the 181st day after
the date the individual no longer owns and occupies the property
as a residence homestead. If property is sold in violation of
this section, the property owner may file a motion to set aside
the sale under the same cause number and in the same court as a
judgment reference in the order of sale. The motion must be filed
during the applicable redemption period as set forth in Section
34.21(a) or, if the property is bid off to a taxing entity, on or
before the 180th day following the date the taxing unit's deed is
filed of record, whichever is later. This right is not
transferable to a third party.
(d) A tax lien remains on the property and interest continues to
accrue during the period collection of taxes is deferred or
abated under this section. The annual interest rate during the
deferral or abatement period is eight percent instead of the rate
provided by Section 33.01. Interest and penalties that accrued or
that were incurred or imposed under Section 33. 01 or 33.07
before the date the individual files the deferral affidavit under
Subsection (b) or the date the judgment abating the suit is
entered, as applicable, are preserved. A penalty under Section
33.01 is not incurred during a deferral or abatement period. The
additional penalty under Section 33.07 may be imposed and
collected only if the taxes for which collection is deferred or
abated remain delinquent on or after the 181st day after the date
the deferral or abatement period expires. A plea of limitation,
laches, or want of prosecution does not apply against the taxing
unit because of deferral or abatement of collection as provided
by this section.
(e) Each year the chief appraiser for each appraisal district
shall publicize in a manner reasonably designed to notify all
residents of the district or county of the provisions of this
section and, specifically, the method by which eligible persons
may obtain a deferral or abatement.
(f) Notwithstanding the other provisions of this section, if an
individual who qualifies for a deferral or abatement of
collection of taxes on property as provided by this section dies,
the deferral or abatement continues in effect until the 181st day
after the date the surviving spouse of the individual no longer
owns and occupies the property as a residence homestead if:
(1) the property was the residence homestead of the deceased
spouse when the deceased spouse died;
(2) the surviving spouse was 55 years of age or older when the
deceased spouse died; and
(3) the property was the residence homestead of the surviving
spouse when the deceased spouse died.
Acts 1979, 66th Leg., p. 2291, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13,
Sec. 129, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 793, Sec.
1, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1039, Sec. 35,
eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 892, Sec. 1, 2, eff.
June 14, 2001; Acts 2001, 77th Leg., ch. 1430, Sec. 12, eff.
Sept. 1, 2001; Acts 2003, 78th Leg., ch. 754, Sec. 1, 2, eff.
Sept. 1, 2003.
Sec. 33.065. DEFERRED COLLECTION OF TAXES ON APPRECIATING
RESIDENCE HOMESTEAD. (a) An individual is entitled to defer or
abate a suit to collect a delinquent tax imposed on the portion
of the appraised value of property the individual owns and
occupies as the individual's residence homestead that exceeds the
sum of:
(1) 105 percent of the appraised value of the property for the
preceding year; and
(2) the market value of all new improvements to the property.
(b) An individual may not obtain a deferral or abatement under
this section, and any deferral or abatement previously received
expires, if the taxes on the portion of the appraised value of
the property that does not exceed the amount provided by
Subsection (a) are delinquent.
(c) To obtain a deferral, an individual must file with the chief
appraiser for the appraisal district in which the property is
located an affidavit stating the facts required to be established
by Subsection (a). The chief appraiser shall notify each taxing
unit participating in the district of the filing. After an
affidavit is filed under this subsection, a taxing unit may not
file suit to collect delinquent taxes on the property for which
collection is deferred until the individual no longer owns and
occupies the property as a residence homestead.
(d) To obtain an abatement, the individual must file in the
court in which the delinquent tax suit is pending an affidavit
stating the facts required to be established by Subsection (a).
If the taxing unit that filed the suit does not file a
controverting affidavit or if, after a hearing, the court finds
the individual is entitled to the deferral, the court shall abate
the suit until the individual no longer owns and occupies the
property as the individual's residence homestead. The clerk of
the court shall deliver a copy of the judgment abating the suit
to the chief appraiser of each appraisal district that appraises
the property.
(e) A deferral or abatement under this section applies only to
ad valorem taxes imposed beginning with the tax year following
the first tax year the individual entitled to the deferral or
abatement qualifies the property for an exemption under Section
11.13. For purposes of this subsection, the owner of a residence
homestead that is qualified for an exemption under Section 11.13
on January 1, 1998, is considered to have qualified the property
for the first time in the 1997 tax year.
(f) If the collection of delinquent taxes on the property was
deferred in a prior tax year and the sum of the amounts described
by Subsections (a)(1) and (2) exceeds the appraised value of the
property for the current tax year, the amount of taxes the
collection of which may be deferred is reduced by the amount
calculated by multiplying the taxing unit's tax rate for the
current year by the amount by which that sum exceeds the
appraised value of the property.
(g) A tax lien remains on the property and interest continues to
accrue during the period collection of delinquent taxes is
deferred or abated under this section. The annual interest rate
during the deferral or abatement period is eight percent instead
of the rate provided by Section 33.01. Interest and penalties
that accrued or that were incurred or imposed under Section 33.01
or 33.07 before the date the individual files the deferral
affidavit under Subsection (c) or the date the judgment abating
the suit is entered, as applicable, are preserved. A penalty is
not incurred on the delinquent taxes for which collection is
deferred or abated during a deferral or abatement period. The
additional penalty under Section 33.07 may be imposed and
collected only if the delinquent taxes for which collection is
deferred or abated remain delinquent on or after the 91st day
after the date the deferral or abatement period expires. A plea
of limitation, laches, or want of prosecution does not apply
against the taxing unit because of deferral or abatement of
collection as provided by this section.
(h) Each year the chief appraiser for each appraisal district
shall publicize in a manner reasonably designed to notify all
residents of the county for which the appraisal district is
established of the provisions of this section and, specifically,
the method by which an eligible person may obtain a deferral.
(i) In this section:
(1) "New improvement" means an improvement to a residence
homestead that is made after the appraisal of the property for
the preceding year and that increases the market value of the
property. The term does not include ordinary maintenance of an
existing structure or the grounds or another feature of the
property.
(2) "Residence homestead" has the meaning assigned that term by
Section 11.13.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 36, eff. Jan. 1,
1998. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 13, eff.
Sept. 1, 2001.
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.
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 26.07(f), 26.15(e), 31.03, 31.031, 31.032, or 31.04 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.
Text of section effective until February 01, 2014
Sec. 33.09. TRANSFER OF DELINQUENT COUNTY EDUCATION DISTRICT
TAXES. (a) In this section, "county education district taxes"
means ad valorem taxes imposed by a county education district
under former Section 20.945, Education Code.
(b) Not later than September 15, 2003, the successor-in-interest
to a county education district shall transfer to the component
school districts of the county education district all money held
by the successor-in-interest that represents delinquent county
education district taxes collected after August 31, 1993, less
the amount of any costs incurred by the successor-in-interest to
collect or maintain that money to the extent that those costs
have not been previously reimbursed from the taxes collected. For
purposes of this subsection, taxes collected include any
penalties or interest collected with the taxes. The amount
transferred to each school district must be equal to the
difference between:
(1) the amount of the delinquent county education district taxes
held by the successor-in-interest that were collected from
property located in the school district; and
(2) the school district's share of the unreimbursed costs of
collecting and maintaining the money distributed, computed by
multiplying the total unreimbursed costs of collecting and
maintaining the money by a fraction, the numerator of which is
the amount of the delinquent county education district taxes held
by the successor-in-interest that were collected from property
located in the school district, and the denominator of which is
the total amount of the delinquent county education district
taxes held by the successor-in-interest.
(c) Not later than September 15, 2003, the successor-in-interest
to a county education district shall transfer to the component
school districts of the county education district all uncollected
delinquent county education district taxes not previously
transferred to the component school districts. The uncollected
delinquent taxes transferred to each school district must be the
uncollected delinquent county education district taxes imposed on
property located in the school district.
(d) A school district to which uncollected delinquent county
education district taxes are transferred under this section is
responsible for:
(1) collecting or contracting for the collection of the taxes;
and
(2) preparing and submitting any report required by the
commissioner of education or the comptroller of the amount of
delinquent county education taxes collected.
(e) This section expires February 1, 2014.
Added by Acts 2001, 77th Leg., ch. 1430, Sec. 16, eff. Sept. 1,
2001. Amended by Acts 2003, 78th Leg., ch. 409, Sec. 1, eff.
Sept. 1, 2003.
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.
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, Sec. 19, eff. September 1, 2005.
SUBCHAPTER B. SEIZURE OF PERSONAL PROPERTY
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, Sec. 1, eff. September 1, 2007.
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 he intends to seize is delinquent
in the payment of taxes, penalties, and interest in the amount
stated in the application; or
(2) the applicant has reason to believe the property owner is
about to remove from the county personal property on which a tax
has been or will be imposed, the applicant knows of no other
personal property the person owns in the county from which the
tax may be satisfied, and taxes in a stated amount have been
imposed on the property or taxes in an estimated amount will be
imposed on the property.
(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, Sec. 17, eff. September 1, 2005.
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, Sec. 20, eff. September 1, 2005.
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.
Sec. 33.25. TAX SALE: NOTICE; METHOD; DISPOSITION OF PROCEEDS.
(a) After a seizure of personal property, the collector shall
make a reasonable inquiry to determine the identity and to
ascertain the address of any person having an interest in the
property other than the person against whom the tax warrant is
issued. The collector shall provide in writing the name and
address of each other person the collector identifies as having
an interest in the property to the peace officer charged with
executing the warrant. The peace officer shall deliver as soon as
possible a written notice stating the time and place of the sale
and briefly describing the property seized to the person against
whom the warrant is issued and to any other person having an
interest in the property whose name and address the collector
provided to the peace officer. The posting of the notice and the
sale of the property shall be conducted:
(1) in a county other than a county to which Subdivision (2)
applies, by the peace officer in the manner required for the sale
under execution of personal property; or
(2) in a county having a population of three million or more:
(A) by the peace officer or collector, as specified in the
warrant, in the manner required for the sale under execution of
personal property; or
(B) under an agreement authorized by Subsection (b).
(b) The commissioners court of a county having a population of
three million or more by official action may authorize a peace
officer or the collector for the county charged with selling
property under this subchapter by public auction to enter into an
agreement with a person who holds an auctioneer's license to
advertise the auction sale of the property and to conduct the
auction sale of the property. The agreement may provide for
on-line bidding and sale.
(c) The commissioners court of a county that authorizes a peace
officer or the collector for the county to enter into an
agreement under Subsection (b) may by official action authorize
the peace officer or collector to enter into an agreement with a
service provider to advertise the auction and to conduct the
auction sale of the property or to accept bids during the auction
sale of the property under Subsection (b) using the Internet.
(d) The terms of an agreement entered into under Subsection (b)
or (c) must be approved in writing by the collector for each
taxing unit entitled to receive proceeds from the sale of the
property. An agreement entered into under Subsection (b) or (c)
is presumed to be commercially reasonable, and the presumption
may not be rebutted by any person.
(e) Failure to send or receive a notice required by this section
does not affect the validity of the sale or title to the seized
property.
(f) The proceeds of a sale of property under this section shall
be applied to:
(1) any compensation owed to or any expense advanced by the
licensed auctioneer under an agreement entered into under
Subsection (b) or a service provider under an agreement entered
into under Subsection (c);
(2) all usual costs, expenses, and fees of the seizure and sale,
payable to the peace officer conducting the sale;
(3) all additional expenses incurred in advertising the sale or
in removing, storing, preserving, or safeguarding the seized
property pending its sale;
(4) all usual court costs payable to the clerk of the court that
issued the tax warrant; and
(5) taxes, penalties, interest, and attorney's fees included in
the application for warrant.
(g) The peace officer or licensed auctioneer conducting the sale
shall pay all proceeds from the sale to the collector designated
in the tax warrant for distribution as required by Subsection
(f).
(h) After a seizure of personal property defined by Sections
33.21(d)(2)-(5), the collector shall apply the seized property
toward the payment of the taxes, penalties, interest, and
attorney's fees included in the application for warrant and all
costs of the seizure as required by Subsection (f).
(i) After a tax warrant is issued, the seizure or sale of the
property may be canceled and terminated at any time by the
applicant or an authorized agent or attorney of the applicant.
Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 19, eff.
Sept. 1, 2001; Acts 2003, 78th Leg., ch. 319, Sec. 1, eff. June
18, 2003.
Amended by:
Acts 2005, 79th Leg., Ch.
1126, Sec. 21, eff. September 1, 2005.
SUBCHAPTER C. DELINQUENT TAX SUITS
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.
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.
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 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.
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.
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.
(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, Sec. 2, eff. September 1, 2009.
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.
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.
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.
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;
(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, Sec. 22, eff. September 1, 2005.
Sec. 33.49. LIABILITY OF TAXING UNIT FOR COSTS. (a) Except as
provided by Subsection (b), a taxing unit is not liable in a suit
to collect taxes for court costs, including any fees for service
of process, an attorney ad litem, arbitration, or mediation, and
may not be required to post security for costs.
(b) A taxing unit shall pay the cost of publishing citations,
notices of sale, or other notices from the unit's general fund as
soon as practicable after receipt of the publisher's claim for
payment. The taxing unit is entitled to reimbursement from other
taxing units that are parties to the suit for their proportionate
share of the publication costs on satisfaction of any portion of
the tax indebtedness before further distribution of the proceeds.
A taxing unit may not pay a word or line rate for publication of<