Tax Code §33.03

In force on Jan 01, 2024 · this text took effect Jan 01, 2024 · same as today's text

DELINQUENT TAX ROLL

(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.

History: 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.

Source: the Legislature's file server, seen Sep 21, 2023 to Nov 08, 2026.

Every version on file

Effective Jan 01, 2024 · seen Sep 2023–Nov 2026
Effective Jan 01, 2024 · seen Sep 2018–Nov 2023

Attorney General opinions that cite it

JM-1020 (Feb 24, 1989): Whether computation of a county tax rate under section 26.04 of the Tax Code may be performed by an individual who is not certified u'nder article 724413, V.T.C.S.

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.