Texas Statutes
Title 1 - Property Tax Code
Subtitle E - Collections and Delinquency

Section 31.032. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Been Damaged as a Result of Disaster or Emergency - Sec. 31.032. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER...

Section 31.033. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Not Been Damaged as a Result of Disaster or Emergency - Sec. 31.033. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER...

Section 31.035. Performance of Service in Lieu of Payment of Taxes on Homestead of Elderly Person - Sec. 31.035. PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF...

Section 31.036. Performance of Teaching Services in Lieu of Payment of School Taxes on Homestead - Sec. 31.036. PERFORMANCE OF TEACHING SERVICES IN LIEU OF PAYMENT...

Section 31.037. Performance of Teaching Services by Employee in Lieu of Payment of School Taxes on Property of Business Entity - Sec. 31.037. PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN LIEU...

Section 31.04. Postponement of Delinquency Date - Sec. 31.04. POSTPONEMENT OF DELINQUENCY DATE. (a) If a tax...

Section 31.05. Discounts - Sec. 31.05. DISCOUNTS. (a) The governing body of a taxing...

Section 31.06. Medium of Payment - Sec. 31.06. MEDIUM OF PAYMENT. (a) Except as provided by...

Section 31.061. Payment of Taxes Assessed Against Real Property by Conveyance to Taxing Unit of Property - Sec. 31.061. PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY...

Section 31.07. Certain Payments Accepted - Sec. 31.07. CERTAIN PAYMENTS ACCEPTED. (a) A person may pay...

Section 31.071. Conditional Payments - Sec. 31.071. CONDITIONAL PAYMENTS. (a) The collector of a taxing...

Section 31.072. Escrow Accounts - Sec. 31.072. ESCROW ACCOUNTS. (a) The collector for a taxing...

Section 31.073. Restricted or Conditional Payments Prohibited - Sec. 31.073. RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED. A restriction or...

Section 31.075. Tax Receipt - Sec. 31.075. TAX RECEIPT. (a) At the request of a...

Section 31.08. Tax Certificate - Sec. 31.08. TAX CERTIFICATE. (a) At the request of any...

Section 31.081. Property Tax Withholding on Purchase of Business or Inventory - Sec. 31.081. PROPERTY TAX WITHHOLDING ON PURCHASE OF BUSINESS OR...

Section 31.10. Reports and Remittances of Other Taxes - Sec. 31.10. REPORTS AND REMITTANCES OF OTHER TAXES. (a) Each...

Section 31.11. Refunds of Overpayments or Erroneous Payments - Sec. 31.11. REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS. (a) If...

Section 31.111. Refunds of Duplicate Payments - Sec. 31.111. REFUNDS OF DUPLICATE PAYMENTS. (a) The collector of...

Section 31.112. Refunds of Payments Made to Multiple Like Taxing Units - Sec. 31.112. REFUNDS OF PAYMENTS MADE TO MULTIPLE LIKE TAXING...

Section 31.115. Payment of Tax Under Protest - Sec. 31.115. PAYMENT OF TAX UNDER PROTEST. Payment of an...

Section 31.12. Payment of Tax Refunds; Interest - Sec. 31.12. PAYMENT OF TAX REFUNDS; INTEREST. (a) If a...

Chapter 32 - Tax Liens and Personal Liability

Section 32.01. Tax Lien - Sec. 32.01. TAX LIEN. (a) On January 1 of each...

Section 32.014. Tax Lien on Manufactured Home - Sec. 32.014. TAX LIEN ON MANUFACTURED HOME. (a) If the...

Section 32.015. Tax Lien on Manufactured Home - Sec. 32.015. TAX LIEN ON MANUFACTURED HOME. (a) On payment...

Section 32.02. Restrictions on a Mineral Interest Tax Lien - Sec. 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN. (a)...

Section 32.03. Restrictions on Personal Property Tax Lien - Sec. 32.03. RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN. (a) Except...

Section 32.04. Priorities Among Tax Liens - Sec. 32.04. PRIORITIES AMONG TAX LIENS. (a) Whether or not...

Section 32.05. Priority of Tax Liens Over Other Property Interests - Sec. 32.05. PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS....

Section 32.06. Property Tax Loans; Transfer of Tax Lien - Sec. 32.06. PROPERTY TAX LOANS; TRANSFER OF TAX LIEN. (a)...

Section 32.065. Contract for Foreclosure of Tax Lien - Sec. 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN. (a) Section...

Section 32.07. Personal Liability for Tax - Sec. 32.07. PERSONAL LIABILITY FOR TAX. (a) Except as provided...

Chapter 33 - Delinquency

Subchapter A. General Provisions

Section 33.01. Penalties and Interest - Sec. 33.01. PENALTIES AND INTEREST. (a) A delinquent tax incurs...

Section 33.011. Waiver of Penalties and Interest - Sec. 33.011. WAIVER OF PENALTIES AND INTEREST. (a) The governing...

Section 33.02. Installment Payment of Delinquent Taxes - Sec. 33.02. INSTALLMENT PAYMENT OF DELINQUENT TAXES. (a) The collector...

Section 33.03. Delinquent Tax Roll - Sec. 33.03. DELINQUENT TAX ROLL. Each year the collector for...

Section 33.04. Notice of Delinquency - Sec. 33.04. NOTICE OF DELINQUENCY. (a) At least once each...

Section 33.045. Notice of Provisions Authorizing Deferral or Abatement - Sec. 33.045. NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT. (a)...

Section 33.05. Limitation on Collection of Taxes - Sec. 33.05. LIMITATION ON COLLECTION OF TAXES. (a) Personal property...

Section 33.06. Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran - Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF...

Section 33.065. Deferred Collection of Taxes on Appreciating Residence Homestead - Sec. 33.065. DEFERRED COLLECTION OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD....

Section 33.07. Additional Penalty for Collection Costs for Taxes Due Before June 1 - Sec. 33.07. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE...

Section 33.08. Additional Penalty for Collection Costs for Taxes Due on or After June 1 - Sec. 33.08. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE...

Section 33.10. Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited - Sec. 33.10. RESTRICTED OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES, PENALTIES,...

Section 33.11. Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property - Sec. 33.11. EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES...

Subchapter B. Seizure of Personal Property

Section 33.21. Property Subject to Seizure - Sec. 33.21. PROPERTY SUBJECT TO SEIZURE. (a) A person's personal...

Section 33.22. Institution of Seizure - Sec. 33.22. INSTITUTION OF SEIZURE. (a) At any time after...

Section 33.23. Tax Warrant - Sec. 33.23. TAX WARRANT. (a) A tax warrant shall direct...

Section 33.24. Bond for Payment of Taxes - Sec. 33.24. BOND FOR PAYMENT OF TAXES. A person may...

Section 33.25. Tax Sale: Notice; Method; Disposition of Proceeds - Sec. 33.25. TAX SALE: NOTICE; METHOD; DISPOSITION OF PROCEEDS. (a)...

Subchapter C. Delinquent Tax Suits

Section 33.41. Suit to Collect Delinquent Tax - Sec. 33.41. SUIT TO COLLECT DELINQUENT TAX. (a) At any...

Section 33.42. Taxes Included in Foreclosure Suit - Sec. 33.42. TAXES INCLUDED IN FORECLOSURE SUIT. (a) In a...

Section 33.43. Petition - Sec. 33.43. PETITION. (a) A petition initiating a suit to...

Section 33.44. Joinder of Other Taxing Units - Sec. 33.44. JOINDER OF OTHER TAXING UNITS. (a) A taxing...

Section 33.445. Joinder of Tax Lien Transferee - Sec. 33.445. JOINDER OF TAX LIEN TRANSFEREE. (a) A taxing...

Section 33.45. Pleading and Answering to Claims Filed - Sec. 33.45. PLEADING AND ANSWERING TO CLAIMS FILED. A party...

Section 33.46. Partition of Real Property - Sec. 33.46. PARTITION OF REAL PROPERTY. (a) If suit is...

Section 33.47. Tax Records as Evidence - Sec. 33.47. TAX RECORDS AS EVIDENCE. (a) In a suit...

Section 33.475. Attorney Ad Litem Report; Approval of Fees - Sec. 33.475. ATTORNEY AD LITEM REPORT; APPROVAL OF FEES. (a)...

Section 33.48. Recovery of Costs and Expenses - Sec. 33.48. RECOVERY OF COSTS AND EXPENSES. (a) In addition...

Section 33.49. Liability of Taxing Unit for Costs - Sec. 33.49. LIABILITY OF TAXING UNIT FOR COSTS. (a) Except...

Section 33.50. Adjudged Value - Sec. 33.50. ADJUDGED VALUE. (a) In a suit for foreclosure...

Section 33.51. Writ of Possession - Sec. 33.51. WRIT OF POSSESSION. (a) If the court orders...

Section 33.52. Taxes Included in Judgment - Sec. 33.52. TAXES INCLUDED IN JUDGMENT. (a) Only taxes that...

Section 33.53. Order of Sale; Payment Before Sale - Sec. 33.53. ORDER OF SALE; PAYMENT BEFORE SALE. (a) If...

Section 33.54. Limitation on Actions Relating to Property Sold for Taxes - Sec. 33.54. LIMITATION ON ACTIONS RELATING TO PROPERTY SOLD FOR...

Section 33.55. Effect of Judgment on Accrual of Penalties and Interest - Sec. 33.55. EFFECT OF JUDGMENT ON ACCRUAL OF PENALTIES AND...

Section 33.56. Vacation of Judgment - Sec. 33.56. VACATION OF JUDGMENT. (a) If, in a suit...

Section 33.57. Alternative Notice of Tax Foreclosure on Certain Parcels of Real Property - Sec. 33.57. ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN PARCELS...

Subchapter D. Tax Masters

Section 33.71. Masters for Tax Suits - Sec. 33.71. MASTERS FOR TAX SUITS. (a) The court may,...

Section 33.72. Report Transmitted to Court; Notice - Sec. 33.72. REPORT TRANSMITTED TO COURT; NOTICE. (a) At the...

Section 33.73. Court Action on Master's Report; Master's Compensation - Sec. 33.73. COURT ACTION ON MASTER'S REPORT; MASTER'S COMPENSATION. (a)...

Section 33.74. Appeal of Recommendation of Final Judgment to the Referring Court or on Request of the Referring Court - Sec. 33.74. APPEAL OF RECOMMENDATION OF FINAL JUDGMENT TO THE...

Section 33.75. Decree or Order of Court - Sec. 33.75. DECREE OR ORDER OF COURT. If an appeal...

Section 33.76. Jury Trial Demanded - Sec. 33.76. JURY TRIAL DEMANDED. (a) In a trial on...

Section 33.77. Effect of Master's Report Pending Appeal - Sec. 33.77. EFFECT OF MASTER'S REPORT PENDING APPEAL. Pending appeal...

Section 33.78. Masters May Not Be Appointed Under Texas Rules of Civil Procedure - Sec. 33.78. MASTERS MAY NOT BE APPOINTED UNDER TEXAS RULES...

Section 33.79. Immunity - Sec. 33.79. IMMUNITY. A master appointed under this subchapter has...

Section 33.80. Court Reporter - Sec. 33.80. COURT REPORTER. A court reporter is not required...

Subchapter E. Seizure of Real Property

Section 33.91. Property Subject to Seizure by Municipality - Sec. 33.91. PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY. (a) After...

Section 33.911. Property Subject to Seizure by County - Sec. 33.911. PROPERTY SUBJECT TO SEIZURE BY COUNTY. (a) After...

Section 33.912. Notice - Sec. 33.912. NOTICE. (a) A person is considered to have...

Section 33.92. Institution of Seizure - Sec. 33.92. INSTITUTION OF SEIZURE. (a) After property becomes subject...

Section 33.93. Tax Warrant - Sec. 33.93. TAX WARRANT. (a) A tax warrant shall direct...

Section 33.94. Notice of Tax Sale - Sec. 33.94. NOTICE OF TAX SALE. (a) After a seizure...

Section 33.95. Purchaser - Sec. 33.95. PURCHASER. A purchaser for value at or subsequent...

Chapter 34 - Tax Sales and Redemption

Subchapter A. Tax Sales

Section 34.01. Sale of Property - Sec. 34.01. SALE OF PROPERTY. (a) Real property seized under...

Section 34.011. Bidder Registration - Sec. 34.011. BIDDER REGISTRATION. (a) This section applies only to...

Section 34.015. Persons Eligible to Purchase Real Property - Sec. 34.015. PERSONS ELIGIBLE TO PURCHASE REAL PROPERTY. (a) In...

Section 34.02. Distribution of Proceeds - Sec. 34.02. DISTRIBUTION OF PROCEEDS. (a) The proceeds of a...

Section 34.021. Distribution of Excess Proceeds in Other Tax Foreclosure Proceedings - Sec. 34.021. DISTRIBUTION OF EXCESS PROCEEDS IN OTHER TAX FORECLOSURE...

Section 34.03. Disposition of Excess Proceeds - Sec. 34.03. DISPOSITION OF EXCESS PROCEEDS. (a) The clerk of...

Section 34.04. Claims for Excess Proceeds - Sec. 34.04. CLAIMS FOR EXCESS PROCEEDS. (a) A person, including...

Section 34.05. Resale by Taxing Unit - Sec. 34.05. RESALE BY TAXING UNIT. (a) If property is...

Section 34.051. Resale by Taxing Unit for the Purpose of Urban Redevelopment - Sec. 34.051. RESALE BY TAXING UNIT FOR THE PURPOSE OF...

Section 34.06. Distribution of Proceeds of Resale - Sec. 34.06. DISTRIBUTION OF PROCEEDS OF RESALE. (a) The proceeds...

Section 34.07. Subrogation of Purchaser at Void Sale - Sec. 34.07. SUBROGATION OF PURCHASER AT VOID SALE. (a) The...

Section 34.08. Challenge to Validity of Tax Sale - Sec. 34.08. CHALLENGE TO VALIDITY OF TAX SALE. (a) A...

Subchapter B. Redemption

Section 34.21. Right of Redemption - Sec. 34.21. RIGHT OF REDEMPTION. (a) The owner of real...

Section 34.22. Evidence of Title to Redeem Real Property - Sec. 34.22. EVIDENCE OF TITLE TO REDEEM REAL PROPERTY. (a)...

Section 34.23. Distribution of Redemption Proceeds - Sec. 34.23. DISTRIBUTION OF REDEMPTION PROCEEDS. (a) If the owner...

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Texas Statutes Title 1 - Property Tax Code Subtitle E - Collections and Delinquency

Texas Statutes
Title 1 - Property Tax Code
Subtitle E - Collections and Delinquency