Texas Tax Code

§ 33.03 — DELINQUENT TAX ROLL

TX § 33.03Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. A. GENERAL PROVISIONS

Statute text

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(a)Each year the collector for each taxing unit shall prepare a current and a cumulative delinquent tax roll for the taxing unit.

(b)The collector for a taxing unit shall indicate on each delinquent tax roll for the taxing unit that a delinquent tax included on the roll is deferred or abated under Section 33.06 or 33.065, if applicable. Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by:

Legislative history

Acts 2023, 88th Leg., R.S., Ch. 1071 (S.B. 539), Sec. 1, eff. January 1, 2024.