Texas Tax Code
§ 33.57 — ALTERNATIVE NOTICE OF TAX FORECLOSURE ON CERTAIN PARCELS OF REAL PROPERTY
TX § 33.57Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. C. DELINQUENT TAX SUITS
Statute text
View on source(a)In this section, "appraised value" means the appraised value according to the most recent appraisal roll approved by the appraisal review board.
(b)This section may be invoked and used by one or more taxing units if there are delinquent taxes, penalties, interest, and attorney's fees owing to a taxing unit on a parcel of real property, and:
(1)the total amount of delinquent taxes, penalties, interest, and attorney's fees owed exceeds the appraised value of the parcel; or
(2)there are 10 or more years for which delinquent taxes are owed on the parcel.
(c)One or more taxing units may file a single petition for foreclosure under this section that includes multiple parcels of property and multiple owners. Alternatively, separate petitions may be filed and docketed separately for each parcel of property. Another taxing unit with a tax claim against the same parcel may intervene in an action for the purpose of establishing and foreclosing its tax lien without further notice to a defendant. The petition must be filed in the county in which the tax was imposed and is sufficient if it is in substantially the form prescribed by Section 33.43 and further alleges that:
(1)the amount owed in delinquent taxes, penalties, interest, and attorney's fees exceeds the appraised value of the parcel; or
…
Legislative history
Added by Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 24, eff. September 1, 2005.