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Texas Tax Code

§ 42.081 — DEFERRAL OF DELINQUENT TAX SUIT DURING APPEAL

TX § 42.081Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 42. JUDICIAL REVIEW · Art. A. IN GENERAL

Statute text

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A taxing unit that imposes taxes on property that is the subject of an appeal under this chapter may not file a suit to collect a delinquent tax on the property during the pendency of the appeal unless it is determined by the court that the property owner failed to comply with Section 42.08.

Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 74, eff. January 1, 2020.