Sec. 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 delinquent more than four years; or
(2) to collect a tax on real property that has been delinquent more than 20 years.
(b) A tax delinquent for more than the limitation period prescribed by this section and any penalty and interest on the tax is presumed paid unless a suit to collect the tax is pending.
(c) If there is no pending litigation concerning the delinquent tax at the time of the cancellation and removal, the collector for a taxing unit shall cancel and remove from the delinquent tax roll:
(1) a tax on real property that has been delinquent for more than 20 years;
(2) a tax on personal property that has been delinquent for more than 10 years; and
(3) a tax on real property that has been delinquent for more than 10 years if the property has been owned for at least the preceding eight years by a home-rule municipality in a county with a population of more than 3.3 million.
Acts 1979, 66th Leg., p. 2291, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.4, eff. Aug. 26, 1991; Acts 1997, 75th Leg., ch. 63, Sec. 1, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 669, Sec. 119, eff. Sept. 1, 2001.
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