Texas Tax Code

§ 33.911 — PROPERTY SUBJECT TO SEIZURE BY COUNTY

TX § 33.911Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. E. SEIZURE OF REAL PROPERTY

Statute text

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(a)After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a county for the payment of delinquent ad valorem taxes, penalties, and interest the person owes on the property if:

(1)the property:

(A)is in the county;

(B)is not in a municipality; and

(C)has been abandoned for at least one year;

(2)the taxes on the property are delinquent for each of the preceding five years; and

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Legislative history

Added by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 319, Sec. 3, eff. June 18, 2003.