Texas Tax Code 33.21 – Property Subject to Seizure
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(a) A person‘s personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on property.
(b) A person’s personal property is subject to seizure for the payment of a tax imposed by a taxing unit on the person’s property before the tax becomes delinquent if:
(1) the collector discovers that property on which the tax has been or will be imposed is about to be:
(A) removed from the county; or
(B) sold in a liquidation sale in connection with the cessation of a business; and
(2) the collector knows of no other personal property in the county from which the tax may be satisfied.
Terms Used In Texas Tax Code 33.21
- Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Personal property: All property that is not real property.
- Personal property: means property that is not real property. See Texas Tax Code 1.04
- Property: means real and personal property. See Texas Government Code 311.005
- Tangible personal property: means personal property that can be seen, weighed, measured, felt, or otherwise perceived by the senses, but does not include a document or other perceptible object that constitutes evidence of a valuable interest, claim, or right and has negligible or no intrinsic value. See Texas Tax Code 1.04
- Taxing unit: means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs. See Texas Tax Code 1.04
(c) Current wages in the possession of an employer are not subject to seizure.
(d) In this subchapter, “personal property” means:
(1) tangible personal property;
(2) cash on hand;
(3) notes or accounts receivable, including rents and royalties;
(4) demand or time deposits; and
(5) certificates of deposit.