Texas Tax Code

§ 33.05 — LIMITATION ON COLLECTION OF TAXES

TX § 33.05Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. A. GENERAL PROVISIONS

Statute text

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(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;

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Legislative history

Acts 1979, 66th Leg., p. 2291, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.4, eff. Aug. 26, 1991; Acts 1997, 75th Leg., ch. 63, Sec. 1, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 669, Sec. 119, eff. Sept. 1, 2001.