Texas Tax Code

§ 33.11 — EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES IMPOSED ON PERSONAL PROPERTY

TX § 33.11Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. A. GENERAL PROVISIONS

Statute text

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(a)In order to defray costs of collection, the governing body of a taxing unit or appraisal district in the manner required by law for official action may provide that taxes imposed on tangible personal property that become delinquent on or after February 1 of a year incur an additional penalty on a date that occurs before July 1 of the year in which the taxes become delinquent if:

(1)the taxing unit or appraisal district or another unit that collects taxes for the unit has contracted with an attorney under Section 6.30; and

(2)the taxes on the personal property become subject to the attorney's contract before July 1 of the year in which the taxes become delinquent.

(b)A penalty imposed under Subsection (a) is incurred by the delinquent taxes on the later of:

(1)the date those taxes become subject to the attorney's contract; or

(2)60 days after the date the taxes become delinquent.

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Legislative history

Added by Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 19, eff. September 1, 2005.