Tex. Tax Code § 33.21 · Subchapter B. SEIZURE OF PERSONAL PROPERTY
PROPERTY SUBJECT TO SEIZURE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person's personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on property.
(b) A person's personal property is subject to seizure for the payment of a tax imposed by a taxing unit on the person's property before the tax becomes delinquent if:
(1) the collector discovers that property on which the tax has been or will be imposed is about to be:
(A) removed from the county; or
(B) sold in a liquidation sale in connection with the cessation of a business; and
(2) the collector knows of no other personal property in the county from which the tax may be satisfied.
(c) Current wages in the possession of an employer are not subject to seizure.
(d) In this subchapter, "personal property" means:
(1) tangible personal property;
(2) cash on hand;
(3) notes or accounts receivable, including rents and royalties;
(4) demand or time deposits; and
(5) certificates of deposit.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 23, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 17, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 309 (H.B. 1910), Sec. 1, eff. September 1, 2007.
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 002bd424d343545f13f55698d04095179c64176a398b0d85c5985bbabd0f16b9
- 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
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 33.21. Each shows the citation as that text prints it.
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.