Sec. 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 or collector for a taxing unit or an attorney or other agent of a taxing unit that specifically threatens a lawsuit to collect a delinquent tax assessed against property that may qualify as a residence homestead shall contain the following explanation in capital letters: "IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE DISABLED, AND YOU OCCUPY THE PROPERTY DESCRIBED IN THIS DOCUMENT AS YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE APPRAISAL DISTRICT REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A POSTPONEMENT IN THE PAYMENT OF THESE TAXES".
(b) This section does not apply to a communication that relates to taxes that are the subject of pending litigation.
Added by Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 18, eff. September 1, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 31 (S.B. 456), Sec. 1, eff. September 1, 2007.
Structure Texas Statutes
Subtitle E - Collections and Delinquency
Subchapter A. General Provisions
Section 33.01. Penalties and Interest
Section 33.011. Waiver of Penalties and Interest
Section 33.02. Installment Payment of Delinquent Taxes
Section 33.03. Delinquent Tax Roll
Section 33.04. Notice of Delinquency
Section 33.045. Notice of Provisions Authorizing Deferral or Abatement
Section 33.05. Limitation on Collection of Taxes
Section 33.065. Deferred Collection of Taxes on Appreciating Residence Homestead
Section 33.07. Additional Penalty for Collection Costs for Taxes Due Before June 1
Section 33.08. Additional Penalty for Collection Costs for Taxes Due on or After June 1
Section 33.11. Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property