Sec. 321.311. JUDGMENTS IN MUNICIPAL SUIT. (a) A judgment in a suit under Section 321.309(b) for or against a taxpayer does not affect a claim against the taxpayer by another municipality or the state unless the state is party to the suit.
(b) A municipality shall abstract a copy of each final judgment for taxes imposed under this chapter in a case in which the state is not a party and shall send to the comptroller a copy of the judgment and the abstract.
(c) A municipality shall by execution collect the taxes awarded to it in each judgment received by the municipality and is responsible for the renewal of the judgment before its expiration.
(d) The municipality shall notify the comptroller by certified mail of the amount of any taxes collected on the judgment.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter D. Administration of Taxes
Section 321.301. Comptroller to Collect and Administer Taxes
Section 321.302. Comptroller's Reporting Duties
Section 321.3022. Tax Information
Section 321.3025. Disposition of Amount Erroneously Collected
Section 321.303. Sales Tax Permits and Exemption and Resale Certificates
Section 321.304. Discounts for Prepayment and Tax Collection
Section 321.306. Comptroller's Rules
Section 321.307. Delinquent Taxes: Limitations
Section 321.308. Seizure and Sale of Property
Section 321.309. Suit for Tax Collection
Section 321.310. Disapproval of Municipal Suit