Sec. 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 maker that purports to limit the amount of delinquent taxes owed to an amount less than that stated in the applicable delinquent tax roll, or a restriction or condition placed on a check in payment of penalties and interest on delinquent taxes by the maker that purports to limit the amount of the penalties and interest to an amount less than the amount of penalties and interest accrued on the delinquent taxes, is void.
Added by Acts 2003, 78th Leg., ch. 651, Sec. 1, eff. June 20, 2003.
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