Texas Tax Code 323.309 – Suit for Tax Collection
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(a) A county acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the county under this chapter.
(b) A county may bring suit for the collection of taxes owed to the county under this chapter if:
(1) the taxes are certified by the comptroller in the notice required by Section 323.302(d);
(2) a written notice of the tax delinquency and the county’s intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed; and
(3) neither the comptroller nor the attorney general disapproves of the suit.
Terms Used In Texas Tax Code 323.309
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005