Tex. Tax Code § 323.311 · Subchapter D. ADMINISTRATION OF TAXES
JUDGMENTS IN COUNTY SUIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A judgment in a suit under Section 323.309(b) for or against a taxpayer does not affect a claim against the taxpayer by another county, a municipality, or the state unless the state is party to the suit.
(b) A county shall abstract a copy of each final judgment for taxes imposed under this chapter in a case in which the state is not a party and shall send to the comptroller a copy of the judgment and the abstract.
(c) A county shall by execution collect the taxes awarded to it in each judgment received by the county and is responsible for the renewal of the judgment before its expiration.
(d) The county shall send to the comptroller for deposit in the county's suspense account the amount of any taxes collected on the judgment.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.323.htm
- Text hash
- sha256 d4461608ad8b6248b63a33112c4c56b4dd140eec79c33dc38366f1b75c144539
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.