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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) Only taxes that are delinquent on the date of a judgment may be included in the amount recoverable under the judgment by the taxing units that are parties to the suit.
(b) In lieu of stating as a liquidated amount the aggregate total of taxes, penalties, and interest due, a judgment may:
(1) set out the tax due each taxing unit for each year; and
(2) provide that penalties and interest accrue on the unpaid taxes as provided by Subchapter A. 1
(c) For purposes of calculating penalties and interest due under the judgment, it is presumed that the delinquency date for a tax is February 1 of the year following the year in which the tax was imposed, unless the judgment provides otherwise.
(d) Except as provided by Section 34.05(k), a taxing unit's claim for taxes that become delinquent after the date of the judgment is not affected by the entry of the judgment or a tax sale conducted under that judgment. Those taxes may be collected by any remedy provided by this title.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 33.52. Taxes Included in Judgment - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-33-52/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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