Title 1. Property Tax Code
Subtitle E. Collections and DelinquencyChapter 33. Delinquency
Subchapter A. General Provisions
Sec. 33.01. Penalties and Interest.
Sec. 33.011. Waiver of Penalties and Interest.
Sec. 33.02. Installment Payment of Delinquent Taxes.
Sec. 33.03. Delinquent Tax Roll.
Sec. 33.04. Notice of Delinquency.
Sec. 33.05. Limitation on Collection of Taxes.
Sec. 33.06. Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person.
Sec. 33.065. Deferred Collection of Taxes on Appreciating Residence Homestead.
Sec. 33.07. Additional Penalty for Collection Costs for Taxes Due Before June 1.
Sec. 33.08. Additional Penalty for Collection Costs for Taxes Due on or After June 1.
Sec. 33.09. Transfer of Delinquent County Education District Taxes.
Sec. 33.10. Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited.[Sections 33.11 to 33.20 reserved for expansion]
Sec. 33.06. Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person.
Text of subsection (a) as amended by HB 3504, 78th Tex. Leg., 2003, effective September 1, 2003:
(a) An individual is entitled to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien if the individual:
(1) is 65 years of age or older or is disabled as defined by Section 11.13(m); and
(2) the tax was imposed against property that the individual owns and occupies as a residence homestead.
Text of subsection (a) as amended by HB 3507, 78th Tex. Leg., 2003, effective September 1, 2003:
(a) An individual is entitled to defer or abate a suit to collect a delinquent tax if the individual:
(1) is 65 years of age or older or is disabled as defined by Section 11.13(m); and
(2) the tax was imposed against property that the individual owns and occupies as a residence homestead.
(b) To obtain a deferral, an individual must file with the chief appraiser for the appraisal district in which the property is located an affidavit stating the facts required to be established by Subsection (a). The chief appraiser shall notify each taxing unit participating in the district of the filing. After an affidavit is filed under this subsection, a taxing unit may not file suit to collect delinquent taxes on the property and the property may not be sold at a sale to foreclose the tax lien until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead.
(c) To obtain an abatement of a pending suit, the individual must file in the court in which suit is pending an affidavit stating the facts required to be established by Subsection (a). If no controverting affidavit is filed by the taxing unit filing suit or if, after a hearing, the court finds the individual is entitled to the deferral, the court shall abate the suit until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead. The clerk of the court shall deliver a copy of the judgment abating the suit to the chief appraiser of each appraisal district that appraises the property.
(c-1) To obtain an abatement of a pending sale to foreclose the tax lien, the individual must deliver an affidavit stating the facts required to be established by Subsection (a) to the chief appraiser of each appraisal district that appraises the property, the collector for the taxing unit that requested the order of sale or the attorney representing that unit for the collection of delinquent taxes, and the officer charged with selling the property not later than the fifth day before the date of the sale. After an affidavit is delivered under this subsection, the property may not be sold at a tax sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead. If property is sold in violation of this section, the property owner may file a motion to set aside the sale under the same cause number and in the same court as a judgment reference in the order of sale. The motion must be filed during the applicable redemption period as set forth in Section 34.21(a) or, if the property is bid off to a taxing entity, on or before the 180th day following the date the taxing unit's deed is filed of record, whichever is later. This right is not transferable to a third party.
(d) A tax lien remains on the property and interest continues to accrue during the period collection of taxes is deferred or abated under this section. The annual interest rate during the deferral or abatement period is eight percent instead of the rate provided by Section 33.01. Interest and penalties that accrued or that were incurred or imposed under Section 33.01 or 33.07 before the date the individual files the deferral affidavit under Subsection (b) or the date the judgment abating the suit is entered, as applicable, are preserved. A penalty under Section 33.01 is not incurred during a deferral or abatement period. The additional penalty under Section 33.07 may be imposed and collected only if the taxes for which collection is deferred or abated remain delinquent on or after the 181st day after the date the deferral or abatement period expires. A plea of limitation, laches, or want of prosecution does not apply against the taxing unit because of deferral or abatement of collection as provided by this section.
(e) Each year the chief appraiser for each appraisal district shall publicize in a manner reasonably designed to notify all residents of the district or county of the provisions of this section and, specifically, the method by which eligible persons may obtain a deferral or abatement.
(f) Notwithstanding the other provisions of this section, if an individual who qualifies for a deferral or abatement of collection of taxes on property as provided by this section dies, the deferral or abatement continues in effect until the 181st day after the date the surviving spouse of the individual no longer owns and occupies the property as a residence homestead if:
(1) the property was the residence homestead of the deceased spouse when the deceased spouse died;
(2) the surviving spouse was 55 years of age or older when the deceased spouse died; and
(3) the property was the residence homestead of the surviving spouse when the deceased spouse died.
Amended by 1981 Tex. Laws (1st C.S.), p. 168, ch. 13, Sec. 129; amended by 1989 Tex. Laws, p. 3586, ch. 793, Sec. 1; amended by 1997 Tex. Laws, p. 3913, ch. 1039, Secs. 34 and 35; amended by 2001 Tex. Laws, p. 1688, ch. 892, Sec. 1 and 2 and p. 4822, ch. 1430, Sec. 12; amended by HB 3504, 78th Tex Leg., 2003, effective September 1, 2003; amended by HB 3507, 78th Tex Leg., 2003, effective September 1, 2003.
Cross References:
Tax lien, see Sec. 32.01.
Residence homesteads, see Sec. 11.13.
Suit to collect delinquent taxes, see Sec. 33.41.
Statute of limitations, see Sec. 33.05.Notes:
Amendments by HB 490, 77th Tex. Leg., 2001, apply to penalties and interest that accrued on a delinquent tax before September 1, 2001, or that accrue on or after that date, regardless of whether the deferral or abatement period under the applicable section of that code began before September 1, 2001, or begins on or after that date.
Pursuant to Section 33.06, a taxpayer was entitled to an abatement of a delinquent tax lawsuit and the tax authorities were not entitled to execute upon the judgment while the property continued to be the homestead of the elderly taxpayer. The provisions of this section provide for a stay of all proceedings. Kubovy v. Cypress-Fairbanks Independent School District, 972 S.W.2d 130 (Tex. App. -- Houston [14th District] 1998).
Taxpayers who filed required affidavit as provided by statute deferring or abating taxes on homesteads owned by persons 65 or older were protected from a unit's suit to enforce collection of delinquent taxes on their homestead. Hale v. City of Los Fresnos, 623 S.W.2d 745 (Tex. App.-Houston 1981).
Sec. 33.065. Deferred Collection of Taxes on Appreciating Residence Homestead.
(a) An individual is entitled to defer or abate a suit to collect a delinquent tax imposed on the portion of the appraised value of property the individual owns and occupies as the individual's residence homestead that exceeds the sum of:
(1) 105 percent of the appraised value of the property for the preceding year; and
(2) the market value of all new improvements to the property.
(b) An individual may not obtain a deferral or abatement under this section, and any deferral or abatement previously received expires, if the taxes on the portion of the appraised value of the property that does not exceed the amount provided by Subsection (a) are delinquent.
(c) To obtain a deferral, an individual must file with the chief appraiser for the appraisal district in which the property is located an affidavit stating the facts required to be established by Subsection (a). The chief appraiser shall notify each taxing unit participating in the district of the filing. After an affidavit is filed under this subsection, a taxing unit may not file suit to collect delinquent taxes on the property for which collection is deferred until the individual no longer owns and occupies the property as a residence homestead.
(d) To obtain an abatement, the individual must file in the court in which the delinquent tax suit is pending an affidavit stating the facts required to be established by Subsection (a). If the taxing unit that filed the suit does not file a controverting affidavit or if, after a hearing, the court finds the individual is entitled to the deferral, the court shall abate the suit until the individual no longer owns and occupies the property as the individual's residence homestead. The clerk of the court shall deliver a copy of the judgment abating the suit to the chief appraiser of each appraisal district that appraises the property.
(e) A deferral or abatement under this section applies only to ad valorem taxes imposed beginning with the tax year following the first tax year the individual entitled to the deferral or abatement qualifies the property for an exemption under Section 11.13. For purposes of this subsection, the owner of a residence homestead that is qualified for an exemption under Section 11.13 on January 1, 1998, is considered to have qualified the property for the first time in the 1997 tax year.
(f) If the collection of delinquent taxes on the property was deferred in a prior tax year and the sum of the amounts described by Subsections (a)(1) and (2) exceeds the appraised value of the property for the current tax year, the amount of taxes the collection of which may be deferred is reduced by the amount calculated by multiplying the taxing unit's tax rate for the current year by the amount by which that sum exceeds the appraised value of the property.
(g) A tax lien remains on the property and interest continues to accrue during the period collection of delinquent taxes is deferred or abated under this section. The annual interest rate during the deferral or abatement period is eight percent instead of the rate provided by Section 33.01. Interest and penalties that accrued or that were incurred or imposed under Section 33.01 or 33.07 before the date the individual files the deferral affidavit under Subsection (c) or the date the judgment abating the suit is entered, as applicable, are preserved. A penalty is not incurred on the delinquent taxes for which collection is deferred or abated during a deferral or abatement period. The additional penalty under Section 33.07 may be imposed and collected only if the delinquent taxes for which collection is deferred or abated remain delinquent on or after the 91st day after the date the deferral or abatement period expires. A plea of limitation, laches, or want of prosecution does not apply against the taxing unit because of deferral or abatement of collection as provided by this section.
(h) Each year the chief appraiser for each appraisal district shall publicize in a manner reasonably designed to notify all residents of the county for which the appraisal district is established of the provisions of this section and, specifically, the method by which an eligible person may obtain a deferral.
(i) In this section:
(1) "New improvement" means an improvement to a residence homestead that is made after the appraisal of the property for the preceding year and that increases the market value of the property. The term does not include ordinary maintenance of an existing structure or the grounds or another feature of the property.
(2) "Residence homestead" has the meaning assigned that term by Section 11.13.
Added by 1997 Tex. Laws, p. 3914, ch. 1039, Sec. 36; amended by 2001 Tex. Laws, p. 4823, ch. 1430, Sec. 13.
Cross References:
Tax lien, see Sec. 32.01.
Residence homesteads, see Sec. 11.13.
Suit to collect delinquent taxes, see Sec. 33.41.
Statute of limitations, see Sec. 33.05.Notes:
Amendments by HB 490, 77th Tex. Leg., 2001, apply to penalties and interest that accrued on a delinquent tax before September 1, 2001, or that accrue on or after that date, regardless of whether the deferral or abatement period under the applicable section of that code began before September 1, 2001, or begins on or after that date.
Sec. 33.07. Additional Penalty for Collection Costs for Taxes Due Before June 1.
(a) A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that become delinquent on or after February 1 of a year but not later than May 1 of that year and that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection, if the unit or district or another unit that collects taxes for the unit has contracted with an attorney pursuant to Section 6.30. The amount of the penalty may not exceed the amount of the compensation specified in the contract with the attorney to be paid in connection with the collection of the delinquent taxes.
(b) A tax lien attaches to the property on which the tax is imposed to secure payment of the penalty.
(c) If a penalty is imposed pursuant to this section, a taxing unit may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty.
(d) If a taxing unit or appraisal district provides for a penalty under this section, the collector shall deliver a notice of delinquency and of the penalty to the property owner at least 30 and not more than 60 days before July 1.
Added by 1981 Tex. Laws (1st C.S.), p. 168, ch. 13, Sec. 130; amended by 1999 Tex. Laws, p. 5101, ch. 1481, Sec. 17; amended by 2001 Tex. Laws, p. 4823, ch. 1430, Sec. 14.
Cross References:
Delivery of notice, see Sec. 1.07.
Attorney's fees in suit to collect tax, see Sec. 33.48(a)(4).
Contract with attorney, see Sec. 6.30.
Taxes due on after June 1, see Sec. 33.08.Notes:
The constitutionality of a City of New Orleans, Louisiana, ordinance authorizing a 30 percent penalty for the collection of delinquent ad valorem tax retroactively was challenged in a class action suit. The Tax Injunction Act denied the court's jurisdiction and the case should be dismissed. The penalty was held to be a tax imposed to defray the cost of collection and the penalty was inexorably tied to tax collection itself, so that it could not be considered a fee. State law provided an adequate and efficient remedy for taxpayers. Washington v. Linebarger, Goggan, Blair, Pena & Sampson, LLP, 338 F.3d 442 (5th Cir. 2003).
The FDIC is not liable for penalties, interest, and collection costs on delinquent taxes owed by failed savings and loan associations. Irving Independent School District v. Packard Properties, Ltd., 741 F. Supp. 120 (N.D. Tex. 1990).
Tax bills must identify property with reasonable certainty. A judgment foreclosing a tax lien is void if it fails to describe a definite tract of land. The Court upheld the trial court's dismissal of claims to collect delinquent taxes on certain subdivided lots improperly described in appraisal records. Taxing units that impose the statutory penalty for the enforcement of collection may not recover additional attorney fees for bringing a lawsuit. Spring Branch Independent School District v. Siebert, 100 S.W.3d 520 (Tex. App.-Houston [1st Dist.] 2003, no pet.).
The Tax Code provisions for collecting attorney's fees in a suit by a water control and improvement district prevail over Texas Water Code Section 51.591, and attorney's fees were recoverable under Tax Code Section 33.48 since the district did not take official action to adopt Tax Code Section 33.07 or timely notify the taxpayer of the tax delinquency. Harris County Water Control and Improvement District #99 v Duke, 59 S.W.3d 333 (Tex. App. - Houston [1st Dist.] 2001, no pet.).
A taxing unit may initiate a delinquent tax collection proceeding even when subsequent lawsuits are filed against the appraisal district if the first lawsuit was dismissed. A court may not undertake a reasonableness review for tax collection fees. Siracusa v. Nueces County, 890 S.W.2d 884 (Tex. App.-Corpus Christi 1994, no writ).
Penalties and interest that accrued as a matter of law while a previous owner of property was in bankruptcy were only voidable, not void, because of the automatic stay provisions in the bankruptcy code. Therefore, only the bankruptcy court had power to invalidate the penalties and interest. Since the bankruptcy court did not do so, the lien for the penalties and interest were still valid, so the new owner could not obtain a refund of the amounts. Walker Country Place v. Central Appraisal Dist. of Taylor County, 867 S.W.2d 111 (Tex. App.-Eastland 1993, no writ).
Section 33.07 is designed to pay the taxing units' collection costs. Collection for fee penalties under this section is not recoverable where attorney's fees are allowed for any tax year and visa versa. To provide otherwise would permit a double recovery of costs. City of Houston v. First City, Texas, 827 S.W.2d 462 (Tex. App.-Houston [1st Dist.] 1992, writ denied).
Where the taxing units were seeking to recover under Sec. 33.07, Tax Code, the court found that the only costs that the units expended after the taxpayer paid its taxes were in connection with the dispute over the amount of collection costs and attorney's fees, and the application of the proceeds of the checks that the taxpayer had paid with. Expenses related to the dispute over the amount of collections costs and attorney's fees were not "collection costs" that Sec. 33.07 was intended to cover, since the legislature did not intend for a delinquent taxpayer to pay collection costs for the cost of collecting costs. Id.
To recover collections costs under Sec. 33.07, a taxing unit must prove that it contracted with an attorney, that its board authorized that the penalty be imposed, and that it sent proper notice to the property owner. Id.
Taxing units' acceptance and cashing of taxpayer's check, even though the taxing units understood the condition that funds were to be applied only to undisputed debt, not disputed penalties, costs and/or fees under Sec. 33.07, constituted "accord and satisfaction" and application of funds to disputed debt was a breach of contract, despite absences of express language of contract on taxpayer's remittances. Id. (Note: In 1993, the Legislature added Sec. 31.073, which voids any restriction placed on a check used to pay taxes if the restriction limits the amount of taxes owed to an amount less than that stated on the tax bill unless such restriction is authorized by the Tax Code. However, Sec. 31.073 appears only to pertain to current taxes rather than to the delinquent taxes.)
"Voluntary payment rule" prevents taxpayers from recovering repayment of Sec. 33.07 penalties, even if the penalties are illegally imposed. Salvaggio v. Houston ISD, 752 S.W.2d 189 (Tex. App.-Houston 1988, writ denied).
Where appraisal district addressed notice to previous owner of property, fact that previous owner was still listed as owner in district's records didn't name the notice valid. Sec. 1.07 requires delivery to the current owner, at the most recent address listed in the appraisal records. New v. Dallas Appraisal Review Board, 734 S.W.2d 712 (Tex. App.-Dallas 1987, no writ).
A county that imposes the 15% collection penalty cannot seek attorney's fees in a delinquent tax suit. Taxpayer's testimony that he didn't receive a notice of imposition of the Sec. 33.07 penalty combined with evidence that the district had an incorrect address listed for taxpayer was enough to support trial court's finding that notice was not delivered. Uvalde CAD v. Parker, 733 S.W.2d 609 (Tex. App.-San Antonio 1987, writ ref'd n.r.e.).
Taxpayers brought class action complaining that school district's action in imposing retroactive penalty on taxes delinquent as early as 1977 was illegal. Common law rule that any tax payment voluntarily paid may not be refunded applies to penalty under Sec. 33.07. Refund is proper only if there was duress, fraud, or mutual mistake of fact. Trial court did not abuse its discretion by refusing to certify the suit as a class action. Each taxpayer's payment must be reviewed to determine if a refund is proper under the common law rule, a level of proof that extinguishes the reason for the class action. Salvaggio v. Houston Independent School District, 709 S.W.2d 306 (Tex. App.-Houston 1986, writ dismissed).
A contract attorney compensated under Tax Code Section 33.07 may not make a donation to the county if the donation in effect refunds part of the compensation to the county. Op. Tex. Att'y Gen. No. JC-443 (2001).
Construction of Section 33.07 that allows the penalty to be imposed against taxes delinquent on or after July 1 is contrary to the legislative will expressed by the plain language of Section 33.07 and ignores the rule that a statute imposing penalties must be strictly construed. A notice of delinquency must be sent no later than June 1 (30 days before July 1) to meet the 30-day notice requirement. Section 33.07 additional penalty may not be imposed against taxes that become delinquent on or after June 1 under Tax Code Sections 31.03, 31.031, 31.032, or 31.04. Op. Tex. Att'y Gen. No. DM-491 (1998). (In 1999, the 76th Texas Legislature passed HB 3549, adding Section 33.08 to provide for the penalty on taxes that go delinquent on or after June 1.)
A delinquent tax penalty adopted by a taxing unit under Sec. 33.07 does not apply to delinquent taxes subject to installment agreements entered into under Sec. 33.02 before July 1 of the year the taxes became delinquent. Since the purpose of Sec. 33.02 is to allow a taxpayer formally to agree to pay delinquent taxes and avoid the imposition of further penalties or a collection suit, the taxpayer would have little incentive to enter into an installment agreement if penalties continued to accrue or suit could be filed against him or her. Op. Tex. Att'y Gen. No. DM-235 (1993).
The Sec. 33.07 penalty is a substitute for court-ordered attorney fees and can be collected even if no delinquent tax lawsuit is filed. A taxing unit may not apply any of the Sec. 33.07 penalty to cover costs of collection that it incurs; it must use all of the penalty solely to compensate the attorney with whom it has contracted. The maximum penalty under Sec. 33.07 is 15 percent, but the unit may adopt a lower penalty if it chooses to do so. Op. Tex. Att'y Gen. No. JM-857 (1988).
The penalty applies to all taxes currently delinquent in the year in which the penalty is imposed. Application of the penalty is limited to the years including and subsequent to the adoption of this code provision by the appropriate taxing unit or appraisal district. The July l date set forth in Sec. 33.07 is the date on which the penalty attaches and that date is mandatory. Section 33.07 does not authorize a taxing unit or appraisal district to extend the July 1 date or select a different date on which the penalty attaches. Op. Tex. Att'y Gen. No. JM-285 (1984).
The county assessor-collector is not entitled to retain fees in either a public or private capacity for work performed in aiding the attorney hired by the county to collect delinquent taxes. Op. Tex. Att'y Gen. No. JM-264 (1984).
Neither a county attorney nor a city attorney has the contractual capacity to contract for the enforcement of delinquent tax collection while acting in his official capacity. A taxing unit that contracts with either a county or a city for delinquent tax collection may not impose the additional penalty when the county attorney or the city attorney represents the county or city in the enforcement of delinquent tax collection. Op. Tex. Att'y Gen. No. JM-135 (1984).
Commissioners court may not contract for the collection of delinquent taxes with the county attorney pursuant to Sec. 6.30, Property Tax Code. If the county attorney represents the county in enforcing the collection of delinquent taxes, the commissioners court may not impose an additional penalty to defray collection costs. Op. Tex. Att'y Gen. No. JM-14 (1983).
Sec. 33.08. Additional Penalty for Collection Costs for Taxes Due
on or After June 1.(a) This section applies to a taxing unit or appraisal district only if:
(1) the governing body of the taxing unit or appraisal district has imposed the additional penalty for collection costs under Section 33.07; and
(2) the taxing unit or appraisal district, or another taxing unit that collects taxes for the unit, has entered into a contract with an attorney under Section 6.30 for the collection of the unit's delinquent taxes.
(b) The governing body of the taxing unit or appraisal district, in the manner required by law for official action, may provide that taxes that become delinquent on or after June 1 under Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, or 31.04 incur an additional penalty to defray costs of collection. The amount of the penalty may not exceed the amount of the compensation specified in the applicable contract with an attorney under Section 6.30 to be paid in connection with the collection of the delinquent taxes.
(c) After the taxes become delinquent, the collector for a taxing unit or appraisal district that has provided for the additional penalty under this section shall send a notice of the delinquency and the penalty to the property owner. The penalty is incurred on the first day of the first month that begins at least 21 days after the date the notice is sent.
(d) A tax lien attaches to the property on which the tax is imposed to secure payment of the additional penalty.
(e) A taxing unit or appraisal district that imposes the additional penalty under this section may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty.
Added by 1999 Tex. Laws, p. 5102, ch. 1481, Sec. 18; amended by 2001 Tex. Laws, p. 4823, ch. 1430, Sec. 15.
Cross References:
Delivery of notice, see Sec. 1.07.
Attorney's fees in suit to collect tax, see Sec. 33.48(a)(4).
Contract with attorney, see Sec. 6.30.
Taxes due before June 1, see Sec. 33.07.Notes:
The constitutionality of a City of New Orleans, Louisiana, ordinance authorizing a 30 percent penalty for the collection of delinquent ad valorem tax retroactively was challenged in a class action suit. The Tax Injunction Act denied the court's jurisdiction and the case should be dismissed. The penalty was held to be a tax imposed to defray the cost of collection and the penalty was inexorably tied to tax collection itself, so that it could not be considered a fee. State law provided an adequate and efficient remedy for taxpayers. Washington v. Linebarger, Goggan, Blair, Pena & Sampson, LLP, 338 F.3d 442 (5th Cir. 2003).
Tax bills must identify property with reasonable certainty. A judgment foreclosing a tax lien is void if it fails to describe a definite tract of land. The Court upheld the trial court's dismissal of claims to collect delinquent taxes on certain subdivided lots improperly described in appraisal records. Taxing units that impose the statutory penalty for the enforcement of collection may not recover additional attorney fees for bringing a lawsuit. Spring Branch Independent School District v. Siebert, 100 S.W.3d 520 (Tex. App.-Houston [1st Dist.] 2003, no pet.).
Sec. 33.09. Transfer of Delinquent County Education District Taxes.
(a) In this section, "county education district taxes" means ad valorem taxes imposed by a county education district under former Section 20.945, Education Code.
(b) Not later than September 15, 2003, the successor-in-interest to a county education district shall transfer to the component school districts of the county education district all money held by the successor-in-interest that represents delinquent county education district taxes collected after August 31, 1993, less the amount of any costs incurred by the successor-in-interest to collect or maintain that money to the extent that those costs have not been previously reimbursed from the taxes collected. For purposes of this subsection, taxes collected include any penalties or interest collected with the taxes. The amount transferred to each school district must be equal to the difference between:
(1) the amount of the delinquent county education district taxes held by the successor-in-interest that were collected from property located in the school district; and
(2) the school district's share of the unreimbursed costs of collecting and maintaining the money distributed, computed by multiplying the total unreimbursed costs of collecting and maintaining the money by a fraction, the numerator of which is the amount of the delinquent county education district taxes held by the successor-in-interest that were collected from property located in the school district, and the denominator of which is the total amount of the delinquent county education district taxes held by the successor-in-interest.
(c) Not later than September 15, 2003, the successor-in-interest to a county education district shall transfer to the component school districts of the county education district all uncollected delinquent county education district taxes not previously transferred to the component school districts. The uncollected delinquent taxes transferred to each school district must be the uncollected delinquent county education district taxes imposed on property located in the school district.
(d) A school district to which uncollected delinquent county education district taxes are transferred under this section is responsible for:
(1) collecting or contracting for the collection of the taxes; and
(2) preparing and submitting any report required by the commissioner of education or the comptroller of the amount of delinquent county education taxes collected.
(e) This section expires February 1, 2014.
Added by 2001 Tex. Laws, p. 4823, ch. 1430, Sec. 16; amended by HB 195, 78th Tex. Leg., 2003, effective September 1, 2003.
Unless the restriction or condition is authorized by this title, a restriction or condition placed on a check in payment of delinquent taxes by the maker that purports to limit the amount of delinquent taxes owed to an amount less than that stated in the applicable delinquent tax roll, or a restriction or condition placed on a check in payment of penalties and interest on delinquent taxes by the maker that purports to limit the amount of the penalties and interest to an amount less than the amount of penalties and interest accrued on the delinquent taxes, is void.
Added by HB 2148, 78th Tex. Leg., 2003, effective June 20, 2003.
Cross References:
Conditional payments of current taxes, see Sec. 31.071.
Restrictions on conditional payment of current taxes, see Sec. 31.073.
Installment payment of certain homestead taxes, see Sec. 31.031.
Installment payment of taxes on property in disaster area, see Sec. 31.032.
Payment options, see Sec. 31.07.
Taxes due before June 1, see Sec. 33.07.[Sections 33.11 to 33.20 reserved for expansion]
Texas Property Tax Code
2004 Edition
2004 Edition