Tax Code §33.07

In force on Dec 01, 2008 · this text took effect Sep 01, 2001 · same as today's text

ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1

(a) A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that become delinquent on or after February 1 of a year but not later than May 1 of that year and that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection, if the unit or district or another unit that collects taxes for the unit has contracted with an attorney pursuant to Section 6.30 . The amount of the penalty may not exceed the amount of the compensation specified in the contract with the attorney to be paid in connection with the collection of the delinquent taxes. (b) A tax lien attaches to the property on which the tax is imposed to secure payment of the penalty. (c) If a penalty is imposed pursuant to this section, a taxing unit may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty. (d) If a taxing unit or appraisal district provides for a penalty under this section, the collector shall deliver a notice of delinquency and of the penalty to the property owner at least 30 and not more than 60 days before July 1.

History: Added by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 130, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 17, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1430, Sec. 14, eff. Sept. 1, 2001.

Source: the Legislature's file server, seen Sep 22, 2018 to Nov 08, 2026.

Every version on file

Effective Sep 01, 2001 · seen Sep 2018–Nov 2026

Attorney General opinions that cite it

GA-0719 (Dec 01, 2008): Whether an attorney who acts as an unpaid advisor to the board of trustees of an independent school district may also represent the district for compensation in the collection of delinquent taxes
JM-0857 (Feb 16, 1988): Whether a taxing unit that contracts with a private attorney pur- suant to section 6.30 of the Tax Code may impose the additional penalty of 15 percent authorized by section 33.07 of the Tax Code in an instance in which the section 6.30 contract provides that the delinquent tax attorney will be com- pensated by a percentage of less than 15 percent
JM-0135 (Mar 14, 1984): Whether a taxing unit other than a county may Impose the penalty authorized by section 33.07 of the Tax Code, where such taxing Unit i8 under contract with the county to enforce delinquent tax collec- tsons and whether such charge may be imposed when such taxing unit is under contract with a city
JM-0014 (Mar 15, 1983): Whether Harris County may collect a 15X charge on delinquent taxes collected through the county attorney’s office
JM-0285: Applicability of 15% pen- alty provided by section 33.07 of the Tax Code

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.