Sec. 62.093. DELINQUENT TAXES. A receiver for an abolished municipality may bring suit against a delinquent taxpayer and enforce a lien against the taxpayer's property in the same manner as if the corporate existence of the municipality had not been abolished and the levy and assessment had been made by the municipality's governing body and assessor.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Title 2 - Organization of Municipal Government
Subtitle E - Consolidation and Abolition of Municipalities
Chapter 62 - Abolition of Municipalities
Subchapter C. Payment of Indebtedness and Disposition of Assets Under Receivership
Section 62.081. Presentation of Claims
Section 62.082. Notice of Claims
Section 62.083. Approval of Claims
Section 62.084. Complete or Partial Disallowance of Claim
Section 62.085. Taxpayer Protest
Section 62.086. Suits to Establish Claims
Section 62.087. Allowance and Approval of Established Claims
Section 62.088. Liability for Costs
Section 62.090. Payment of Claims
Section 62.091. Additional Tax
Section 62.092. Assessment and Collection of Tax