Texas Tax Code Title 1, Chapter 33 - Delinquency

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 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...
• Texas Section 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...
• Texas Section 33.02 - Installment Payment Of Delinquent Taxes
  (a) The collector for a taxing unit may enter into an agreement with a person delinquent in the payment of the tax for payment of...
• Texas Section 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.,...
• Texas Section 33.04 - Notice Of Delinquency
  (a) At least once each year the collector for a taxing unit shall deliver a notice of delinquency to each person whose name appears on...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER B SEIZURE OF PERSONAL PROPERTY

• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER C DELINQUENT TAX SUITS

• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 33.475 - Attorney Ad Litem Report; Approval Of Fees
  (a) In a suit to collect a delinquent tax, an attorney ad litem appointed by a court to represent the interests of a defendant served...
• Texas Section 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...
• Texas Section 33.49 - Liability Of Taxing Unit For Costs
  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...
• Texas Section 33.50 - Adjudged Value
  (a) In a suit for foreclosure of a tax lien on property, the court shall determine the market value of the property on the date...
• Texas Section 33.51 - Writ Of Possession
  (a) If the court orders the foreclosure of a tax lien and the sale of real property, the judgment shall provide for the issuance by...
• Texas Section 33.52 - Taxes Included In Judgment
  (a) Only taxes that are delinquent on the date of a judgment may be included in the amount recoverable under the judgment by the taxing...
• Texas Section 33.53 - Order Of Sale; Payment Before Sale
  (a) If judgment in a suit to collect a delinquent tax is for foreclosure of a tax lien, the court shall order the property sold...
• Texas Section 33.54 - Limitation On Actions Relating To Property Sold For Taxes
  (a) Except as provided by Subsection (b), an action relating to the title to property may not be maintained against the purchaser of the property...
• Texas Section 33.55 - Effect Of Judgment On Accrual Of Penalties And Interest
  A judgment for delinquent taxes does not affect the accrual after the date of the judgment of penalties and interest under this chapter on the...
• Texas Section 33.56 - Vacation Of Judgment
  (a) If, in a suit to collect a delinquent tax, a court renders a judgment for foreclosure of a tax lien on behalf of a...
• Texas Section 33.57 - Alternative Notice Of Tax Foreclosure On Certain Parcels Of Real Property
  (a) In this section, "appraised value" means the appraised value according to the most recent appraisal roll approved by the appraisal review board. (b) This...

SUBCHAPTER D TAX MASTERS

• Texas Section 33.58 - Alternative Notice Of Foreclosure For Parcels In Certain Municipalities
  (a) This section may be invoked and used by one or more taxing units if there are delinquent taxes, penalties, interest, and attorney's fees owing...
• Texas Section 33.71 - Masters For Tax Suits
  (a) The court may, in delinquent tax suits, for good cause appoint a master in chancery for each case as desired, who shall be a...
• Texas Section 33.72 - Report Transmitted To Court; Notice
  (a) At the conclusion of any hearing conducted by a master that results in a recommendation of a final judgment or on the request of...
• Texas Section 33.73 - Court Action On Master's Report; Master's Compensation
  (a) After the master's report is filed, and unless a party has filed a written notice of appeal to the referring court, the court may...
• Texas Section 33.74 - Appeal Of Recommendation Of Final Judgment To The Referring Court Or On Request Of The Referring Court
  (a) Any party is entitled to a hearing by the judge of the referring court, if within 10 days, computed in the manner provided by...
• Texas Section 33.75 - Decree Or Order Of Court
  If an appeal to the referring court is not filed or the right to an appeal to the referring court is waived, the findings and...
• Texas Section 33.76 - Jury Trial Demanded
  (a) In a trial on the merits, if a jury trial is demanded and a jury fee is paid, as prescribed by Rule 216, Texas...
• Texas Section 33.77 - Effect Of Master's Report Pending Appeal
  Pending appeal of the master's report to the referring court, the decisions and recommendations of the master are in full force and effect and are...
• Texas Section 33.78 - Masters May Not Be Appointed Under Texas Rules Of Civil Procedure
  A court may not appoint a master under Rule 171, Texas Rules of Civil Procedure, in a delinquent tax suit. Added by Acts 1991, 72nd...
• Texas Section 33.79 - Immunity
  A master appointed under this subchapter has the judicial immunity of a district judge. All existing immunity granted masters by law, express or implied, continues...

SUBCHAPTER E SEIZURE OF REAL PROPERTY

• Texas Section 33.80 - Court Reporter
  A court reporter is not required during a hearing held by a master appointed under this subchapter. A party, the master, or the referring court...
• Texas Section 33.91 - Property Subject To Seizure By Municipality
  (a) After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a municipality for...
• Texas Section 33.911 - Property Subject To Seizure By County
  (a) After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a county for...
• Texas Section 33.912 - Notice
  (a) A person is considered to have been provided the notice required by Sections 33.91 and 33.911 if by affidavit or otherwise the collector shows...
• Texas Section 33.92 - Institution Of Seizure
  (a) After property becomes subject to seizure under Section 33.91 or 33.911, the collector for a municipality or a county, as appropriate, may apply for...
• Texas Section 33.93 - Tax Warrant
  (a) A tax warrant shall direct the sheriff or a constable in the county and the collector for the municipality or the county to seize...
• Texas Section 33.94 - Notice Of Tax Sale
  (a) After a seizure of property, the collector for the municipality or county shall make a reasonable inquiry to determine the identity and address of...
• Texas Section 33.95 - Purchaser
  A purchaser for value at or subsequent to the tax sale may conclusively presume the validity of the sale and takes free of any claim...

Last modified: September 28, 2016