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Texas Tax Code - Section 323.310. Disapproval Of County Suit

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 323.310. Disapproval Of County Suit

§ 323.310. DISAPPROVAL OF COUNTY SUIT.  (a) The 
comptroller or the attorney general may disapprove of the 
institution of a suit by a county under Section 323.309(b) if:
		(1)  negotiations between the state and the taxpayer 
are being conducted for the purpose of the collection of delinquent 
taxes owed to the state and the county seeking to bring suit;
		(2)  the taxpayer owes substantial taxes to the state 
and there is a reasonable possibility that the taxpayer may be 
unable to pay the total amount owed;
		(3)  the state will bring suit against the taxpayer for 
all taxes due under Chapter 151 and this chapter;  or
		(4)  the suit involves a critical legal question 
relating to the interpretation of state law or a provision of the 
Texas or United States constitution in which the state has an 
overriding interest.
	(b)  A notice of disapproval to a county must be in writing 
and give the reason for the determination by the comptroller or 
attorney general.
	(c)  A disapproval is final and not subject to review.                         
	(d)  Not earlier than one year after the date of a 
disapproval of the institution of a county collection suit, the 
county may again proceed as provided by Section 323.309(b) even 
though the liability of the taxpayer includes taxes for which the 
county has previously given notice and the comptroller or attorney 
general has disapproved of the suit.

Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. 1, 1987.           

Last modified: August 11, 2007