Tex. Tax Code § 33.07 · Subchapter A. GENERAL PROVISIONS
ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 130, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 17, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1430, Sec. 14, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.33.htm
- Text hash
- sha256 41506788b05f88c5b070a56f403aad9640e463af4e97f0d20e73df9c12516c66
- 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
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 7 provisions
Provisions in this library whose text cites Tex. Tax Code § 33.07. Each shows the citation as that text prints it.
Local Government Code
Tax Code
- Tex. Tax Code § 33.06DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN.Printed as Section 33.01 or 33.07 | Section 33.07
- Tex. Tax Code § 33.065DEFERRED COLLECTION OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD.Printed as Section 33.01 or 33.07 | Section 33.07
- Tex. Tax Code § 33.08ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE ON OR AFTER JUNE 1.Printed as Section 33.07
- Tex. Tax Code § 33.11EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES IMPOSED ON PERSONAL PROPERTY.Printed as Section 33.07
- Tex. Tax Code § 33.22INSTITUTION OF SEIZURE.Printed as Section 33.07 or 33.08
- Tex. Tax Code § 33.92INSTITUTION OF SEIZURE.Printed as Section 33.07 or 33.08
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