Texas Tax Code Title 1, Chapter 31 - Collections

• Texas Section 31.01 - Tax Bills
  (a) Except as provided by Subsections (f), (i-1), and (k), the assessor for each taxing unit shall prepare and mail a tax bill to each...
• Texas Section 31.02 - Delinquency Date
  (a) Except as provided by Subsection (b) of this section and by Sections 31.03 and 31.04 of this code, taxes are due on receipt of...
• Texas Section 31.03 - Split Payment Of Taxes
  (a) The governing body of a taxing unit that collects its own taxes may provide, in the manner required by law for official action by...
• Texas Section 31.031 - Installment Payments Of Certain Homestead Taxes
  Sec. 31.031. INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES. Text of subsection as amended by Acts 2013, 83rd Leg., R.S., Ch. 122, Sec. 7 (a) This...
• Texas Section 31.032 - Installment Payments Of Taxes On Property In Disaster Area
  (a) This section applies only to: (1) real property that: (A) is: (i) the residence homestead of the owner or consists of property that is...
• Texas Section 31.035 - Performance Of Service In Lieu Of Payment Of Taxes On Homestead Of Elderly Person
  (a) The governing body of a taxing unit by order or resolution may permit an individual who is at least 65 years of age to...
• Texas Section 31.036 - Performance Of Teaching Services In Lieu Of Payment Of School Taxes On Homestead
  (a) The governing body of a school district by resolution may permit qualified individuals to perform teaching services for the school district at a junior...
• Texas Section 31.037 - Performance Of Teaching Services By Employee In Lieu Of Payment Of School Taxes On Property Of Business Entity
  (a) The governing body of a school district by resolution may authorize a corporation or other business entity to permit a qualified individual employed by...
• Texas Section 31.04 - Postponement Of Delinquency Date
  (a) If a tax bill is mailed after January 10, the delinquency date provided by Section 31.02 of this code is postponed to the first...
• Texas Section 31.05 - Discounts
  (a) The governing body of a taxing unit may adopt the discounts provided by Subsection (b) or Subsection (c), or both, in the manner required...
• Texas Section 31.06 - Medium Of Payment
  (a) Except as provided by Section 31.061, taxes are payable only as provided by this section. A collector shall accept United States currency or a...
• Texas Section 31.061 - Payment Of Taxes Assessed Against Real Property By Conveyance To Taxing Unit Of Property
  (a) An owner of real property may, subject to the approval of the governing body of all of the taxing units, by deed convey the...
• Texas Section 31.07 - Certain Payments Accepted
  (a) A person may pay the tax imposed on any one property without simultaneously paying taxes imposed on other property he owns. (b) A collector...
• Texas Section 31.071 - Conditional Payments
  (a) The collector of a taxing unit shall accept conditional payments of taxes before the delinquency date for property taxes that are subject to a...
• Texas Section 31.072 - Escrow Accounts
  (a) The collector for a taxing unit may enter a contract with a property owner under which the property owner deposits money in an escrow...
• Texas Section 31.073 - Restricted Or Conditional Payments Prohibited
  A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties,...
• Texas Section 31.075 - Tax Receipt
  (a) At the request of a property owner or a property owner's agent, the collector for a taxing unit shall issue a receipt showing the...
• Texas Section 31.08 - Tax Certificate
  (a) At the request of any person, a collector for a taxing unit shall issue a certificate showing the amount of delinquent taxes, penalties, interest,...
• Texas Section 31.081 - Property Tax Withholding On Purchase Of Business Or Inventory
  (a) This section applies only to a person who purchases a business, an interest in a business, or the inventory of a business from a...
• Texas Section 31.10 - Reports And Remittances Of Other Taxes
  (a) Each month the collector of taxes for a taxing unit shall prepare and submit to the governing body of the unit a written report...
• Texas Section 31.11 - Refunds Of Overpayments Or Erroneous Payments
  (a) If a taxpayer applies to the tax collector of a taxing unit for a refund of an overpayment or erroneous payment of taxes, the...
• Texas Section 31.111 - Refunds Of Duplicate Payments
  (a) The collector of a taxing unit who determines that a person erred in making a payment of taxes because the identical taxes were paid...
• Texas Section 31.115 - Payment Of Tax Under Protest
  Payment of an ad valorem tax is involuntary if the taxpayer indicates that the tax is paid under protest: (1) on the instrument by which...
• Texas Section 31.12 - Payment Of Tax Refunds; Interest
  (a) If a refund of a tax provided by Section 11.431(b), 26.07(g), 26.15(f), 31.11, or 31.111 is paid on or before the 60th day after...

Last modified: September 28, 2016