Texas Tax Code

§ 33.912 — NOTICE

TX § 33.912Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. E. SEIZURE OF REAL PROPERTY

Statute text

View on source

(a)A person is considered to have been provided the notice required by Sections 33.91 and 33.911 if by affidavit or otherwise the collector shows that the assessor or collector for the municipality or county mailed the person each bill for municipal or county taxes required to be sent the person by Section 31.01:

(1)in each of the five preceding years, if the taxes on the property are delinquent for each of those years; or

(2)in each of the three preceding years, if:

(A)the taxes on the property are delinquent for each of those years; and

(B)a lien on the property has been created on the property in favor of the municipality for the cost of remedying a health or safety hazard on the property.

(b)If notice under Subsection (a) is not provided, the notice required by Section 33.91 or 33.911 shall be given by the assessor or the collector for the municipality or county, as applicable, by:

…

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. 4, eff. June 18, 2003.