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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.

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;

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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<