Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 33.03: DELINQUENT TAX ROLL.

Where this section sits in the code

TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE E. COLLECTIONS AND DELINQUENCY
CHAPTER 33. DELINQUENCY
SUBCHAPTER A. GENERAL PROVISIONS

(a) Each year the collector for each taxing unit shall prepare a current and a cumulative delinquent tax roll for the taxing unit.

(b) The collector for a taxing unit shall indicate on each delinquent tax roll for the taxing unit that a delinquent tax included on the roll is deferred or abated under Section 33.06 or 33.065, if applicable.

Acts 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2023, 88th Leg., R.S., Ch. 1071 (S.B. 539), Sec. 1, eff. January 1, 2024.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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