{"data":{"id":"us-tx/tex.-tax-code-33.03","jurisdiction":"us-tx","citation":"Tex. Tax Code § 33.03","heading":"DELINQUENT TAX ROLL.","body":"(a) Each year the collector for each taxing unit shall prepare a current and a cumulative delinquent tax roll for the taxing unit.\n(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.\nActs 1979, 66th Leg., p. 2290, ch. 841, Sec. 1, eff. Jan. 1, 1982.\nAmended by:\nActs 2023, 88th Leg., R.S., Ch. 1071 (S.B. 539), Sec. 1, eff. January 1, 2024.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE E. COLLECTIONS AND DELINQUENCY","CHAPTER 33. DELINQUENCY","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.33.htm#33.03","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"73304a2dcdc702d4562dfb7b0e6f2e3494f26623f56bf2f3a9fb0d969a241a9e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-33.02","next":"us-tx/tex.-tax-code-33.04"},"notice":"GroundRules: Original legal text. Not legal advice."}