Texas Tax Code

§ 302.102 — TAX COLLECTION POWERS

TX § 302.102Title 3. LOCAL TAXATION · Part A. GENERAL TAXING AUTHORITY AND PROVISIONS · Ch. 302. TAXATION POWERS OF MUNICIPALITIES · Art. B. GENERAL PROVISIONS RELATING TO EXCISE TAXES

Statute text

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(a)The governing body of a Type A general-law municipality may adopt ordinances and make rules relating to the imposition, assessment, and collection of taxes, except ad valorem taxes, authorized by this subchapter. An ordinance may provide for the sale of real and personal property for the collection of a tax authorized by this subchapter.

(b)A home-rule municipality may collect taxes that are authorized by the charter of the municipality or by law and may impose penalties for delinquent taxes. This subsection does not apply to property taxes.

Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.