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Texas Tax Code - TAX § 33.05. Limitation on Collection of Taxes

Current as of January 01, 2024 | Updated by FindLaw Staff

(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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 33.05. Limitation on Collection of Taxes - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-33-05/

Read this complete Texas Tax Code - TAX § 33.05. Limitation on Collection of Taxes on Westlaw

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