Texas Estates Code - EST § 34.002. Actions to Collect Delinquent Property Taxes

(1) is being administered in a pending probate proceeding;

(2) owns or claims an interest in property against which a taxing unit has imposed ad valorem taxes that are delinquent;  and

(3) is not being administered as an independent administration under Chapter 401 and Section 402.001.

(1) the claim of the taxing unit is subject to each applicable provision in Subchapter A, Chapter 124, Subchapter B, Chapter 308, Subchapter F, Chapter 351, and Chapters 355 and 356   1 that relates to a claim or the enforcement of a claim in a probate proceeding;  and

(2) the taxing unit may not bring a suit in any other court to foreclose the lien securing payment of the taxes or to enforce personal liability for the delinquent taxes before the first day after the fourth anniversary of the date the application for the probate proceeding was filed.

(1) the probate proceedings have been pending in that county for more than four years;  and

(2) the taxing unit did not present a delinquent tax claim under Subsection (c) against the estate in the probate proceeding.

(1) shall make the personal representative of the decedent's estate a party to the suit;  and

(2) may not seek to enforce personal liability for the taxes against the estate of the decedent.