Tex. Tax Code § 33.48 · Subchapter C. DELINQUENT TAX SUITS
RECOVERY OF COSTS AND EXPENSES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In addition to other costs authorized by law, a taxing unit is entitled to recover the following costs and expenses in a suit to collect a delinquent tax:
(1) all usual court costs, including the cost of serving process and electronic filing fees;
(2) costs of filing for record a notice of lis pendens against property;
(3) expenses of foreclosure sale;
(4) reasonable expenses that are incurred by the taxing unit in determining the name, identity, and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due;
(5) attorney's fees in the amount of 15 percent of the total amount of taxes, penalties, and interest due the unit; and
(6) reasonable attorney ad litem fees approved by the court that are incurred in a suit in which the court orders the appointment of an attorney to represent the interests of a defendant served with process by means of citation by publication or posting.
(b) Each item specified by Subsection (a) of this section is a charge against the property subject to foreclosure in the suit and shall be collected out of the proceeds of the sale of the property or, if the suit is for personal judgment, charged against the defendant.
(c) Fees collected for attorneys and other officials are fees of office, except that fees for contract attorneys representing a taxing unit that is joined or intervenes shall be applied toward the compensation due the attorney under the contract.
(d) A collector who accepts a payment of the court costs and other expenses described by this section shall disburse the amount of the payment as follows:
(1) amounts owing under Subsections (a)(1), (2), (3), and (6) are payable to the clerk of the court in which the suit is pending; and
(2) expenses described by Subsection (a)(4) are payable to the general fund of the taxing unit or to the person or entity who advanced the expense.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 131, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 16, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 906, Sec. 6(a), eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 1430, Sec. 23, eff. Sept. 1, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 22, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 18, eff. June 14, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 1290 (H.B. 2302), Sec. 19, eff. September 1, 2013.
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 17dd67437e03de8eeec3ed4f2ab5592549fd0364d133876edc7be0f8cf81facb
- 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 6 provisions
Provisions in this library whose text cites Tex. Tax Code § 33.48. Each shows the citation as that text prints it.
Local Government Code
Tax Code
- Tex. Tax Code § 31.06MEDIUM OF PAYMENT.Printed as Section 33.48
- Tex. Tax Code § 31.08TAX CERTIFICATE.Printed as Section 33.48
- Tex. Tax Code § 33.91PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY.Printed as Section 33.48
- Tex. Tax Code § 33.911PROPERTY SUBJECT TO SEIZURE BY COUNTY.Printed as Section 33.48
- Tex. Tax Code § 34.02DISTRIBUTION OF PROCEEDS.Printed as Section 33.48(a)(4)
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.