{"data":{"id":"us-tx/tex.-tax-code-42.09","jurisdiction":"us-tx","citation":"Tex. Tax Code § 42.09","heading":"REMEDIES EXCLUSIVE.","body":"(a) Except as provided by Subsection (b) of this section, procedures prescribed by this title for adjudication of the grounds of protest authorized by this title are exclusive, and a property owner may not raise any of those grounds:\n(1) in defense to a suit to enforce collection of delinquent taxes; or\n(2) as a basis of a claim for relief in a suit by the property owner to arrest or prevent the tax collection process or to obtain a refund of taxes paid.\n(b) A person against whom a suit to collect a delinquent property tax is filed may plead as an affirmative defense:\n(1) if the suit is to enforce personal liability for the tax, that the defendant did not own the property on which the tax was imposed on January 1 of the year for which the tax was imposed; or\n(2) if the suit is to foreclose a lien securing the payment of a tax on real property, that the property was not located within the boundaries of the taxing unit seeking to foreclose the lien on January 1 of the year for which the tax was imposed.\n(c) For purposes of this section, \"suit\" includes a counterclaim, cross-claim, or other claim filed in the course of a lawsuit.\nActs 1979, 66th Leg., p. 2311, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 53, Sec. 1, eff. May 6, 1987.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE F. REMEDIES","CHAPTER 42. JUDICIAL REVIEW","SUBCHAPTER A. IN GENERAL"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.42.htm#42.09","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0ffa6cb95e9b98f8977fe6679439906d8962cae98af0c86b60a1fd1c3880fcfb","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-42.081","next":"us-tx/tex.-tax-code-42.21"},"notice":"GroundRules: Original legal text. Not legal advice."}