Texas Estates Code
§ 34.002 — ACTIONS TO COLLECT DELINQUENT PROPERTY TAXES
ES § 34.002Title 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY · Part A. SCOPE, JURISDICTION, VENUE, AND COURTS · Ch. 34. MATTERS RELATING TO CERTAIN OTHER TYPES OF PROCEEDINGS
Statute text
View on source(a)This section applies only to a decedent's estate that:
(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.
(b)Notwithstanding any provision of this code to the contrary, if the probate proceedings are pending in a foreign jurisdiction or in a county other than the county in which the taxes were imposed, a suit to foreclose the lien securing payment of the taxes or to enforce personal liability for the taxes must be brought under Section 33.41, Tax Code, in a court of competent jurisdiction in the county in which the taxes were imposed.
(c)If the probate proceedings have been pending for four years or less in the county in which the taxes were imposed, the taxing unit may present a claim for the delinquent taxes against the estate to the personal representative of the estate in the probate proceedings.
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Legislative history
Added by Acts 1999, 76th Leg., ch. 1481, Sec. 36, eff. Sept. 1, 1999. Transferred, redesignated and amended from Probate Code, Art/Sec 5C by Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 6.009, eff. January 1, 2014.