Texas Tax Code

§ 33.21 — PROPERTY SUBJECT TO SEIZURE

TX § 33.21Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. B. SEIZURE OF PERSONAL PROPERTY

Statute text

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(a)A person's personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on property.

(b)A person's personal property is subject to seizure for the payment of a tax imposed by a taxing unit on the person's property before the tax becomes delinquent if:

(1)the collector discovers that property on which the tax has been or will be imposed is about to be:

(A)removed from the county; or

(B)sold in a liquidation sale in connection with the cessation of a business; and

(2)the collector knows of no other personal property in the county from which the tax may be satisfied.

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 309 (H.B. 1910), Sec. 1, eff. September 1, 2007.