Tex. Tax Code § 33.92 · Subchapter E. SEIZURE OF REAL PROPERTY
INSTITUTION OF SEIZURE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) After property becomes subject to seizure under Section 33.91 or 33.911, the collector for a municipality or a county, as appropriate, may apply for a tax warrant to a district court in the county in which the property is located.
(b) The court shall issue the tax warrant if by affidavit the collector shows that the property is subject to seizure under Section 33.91 or 33.911. The collector may show that the property has been abandoned or vacant for at least one year, as required by Section 33.91(a)(1)(C) or 33.911(a)(1)(C) by affidavit of any competent person with personal knowledge of the relevant facts.
(c) The court issuing the tax warrant shall include a statement as to the appraised value of the property according to the most recent appraisal roll approved by the appraisal review board. That value is presumed to be the market value of the property on the date that the warrant is issued.
(d) The collector is entitled, on request in the application, to recover attorney's fees in an amount equal to the compensation specified in the contract with the attorney for collection of the delinquent taxes, penalties, and interest on the property if:
(1) the taxing unit served by the collector contracts with an attorney under Section 6.30;
(2) the existence of the contract and the amount of attorney's fees that equal the compensation specified in the contract are supported by the affidavit of the collector; and
(3) the delinquent tax sought to be recovered is not subject to an additional penalty under Section 33.07 or 33.08 at the time the application is filed.
Notes and commentary — not statutory text
History
Added by Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 319, Sec. 5, eff. June 18, 2003.
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 006508e5f03fc8a999d053b5aceec24237bfc66bfc909884658ca422cd41c1be
- 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.
Tax Code
- Tex. Tax Code § 6.30ATTORNEYS REPRESENTING TAXING UNITS.Printed as Section 6.30
- Tex. Tax Code § 33.07ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1.Printed as Section 33.07 or 33.08
- Tex. Tax Code § 33.08ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE ON OR AFTER JUNE 1.Printed as Section 33.07 or 33.08
- Tex. Tax Code § 33.91PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY.Printed as Section 33.91 or 33.911 | Section 33.91(a)(1)(C) or 33.911(a)(1)(C)
- Tex. Tax Code § 33.911PROPERTY SUBJECT TO SEIZURE BY COUNTY.Printed as Section 33.91 or 33.911 | Section 33.91(a)(1)(C) or 33.911(a)(1)(C)
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 33.92. 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.