Texas Tax Code

§ 33.43 — PETITION

TX § 33.43Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. C. DELINQUENT TAX SUITS

Statute text

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(a)A petition initiating a suit to collect a delinquent property tax is sufficient if it alleges that:

(1)the taxing unit is legally constituted and authorized to impose and collect ad valorem taxes on property;

(2)tax in a stated amount was legally imposed on each separately described property for each year specified and on each person named if known who owned the property on January 1 of the year for which the tax was imposed;

(3)the tax was imposed in the county in which the suit is filed;

(4)the tax is delinquent;

(5)penalties, interest, and costs authorized by law in a stated amount for each separately assessed property are due;

…

Legislative history

Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091), Sec. 1, eff. September 1, 2023.