Texas Tax Code - Section 302.102. Tax Collection Powers
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Texas Laws > Tax Code > Texas Tax Code - Section 302.102. Tax Collection Powers
Section: 301.001 301.002 301.003 301.004 302.001 302.002 302.101 302.102 311.001 311.002 311.003 311.0031 311.004 311.005 311.006
§ 302.102. TAX COLLECTION POWERS. (a) The governing body
of a Type A general-law municipality may adopt ordinances and make
rules relating to the imposition, assessment, and collection of
taxes, except ad valorem taxes, authorized by this subchapter. An
ordinance may provide for the sale of real and personal property for
the collection of a tax authorized by this subchapter.
(b) A home-rule municipality may collect taxes that are
authorized by the charter of the municipality or by law and may
impose penalties for delinquent taxes. This subsection does not
apply to property taxes.
Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987.
Last modified: August 11, 2007