(a) At any time after a tax becomes delinquent, a collector may apply for a tax warrant to any court in any county in which the person liable for the tax has personal property. If more than one collector participates in the seizure, all may make a joint application.
(b) A collector may apply at any time for a tax warrant authorizing seizure of property as provided by Subsection (b) of § 33.21 of this code.

Terms Used In Texas Tax Code 33.22

  • Affidavit: means a statement in writing of a fact or facts signed by the party making it, sworn to before an officer authorized to administer oaths, and officially certified to by the officer under his seal of office. See Texas Government Code 312.011
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • 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) The court shall issue the tax warrant if the applicant shows by affidavit that:
(1) the person whose property the applicant intends to seize is delinquent in the payment of taxes, penalties, and interest in the amount stated in the application; or
(2) taxes in a stated amount have been imposed on the property or taxes in an estimated amount will be imposed on the property, the applicant knows of no other personal property the person owns in the county from which the tax may be satisfied, and the applicant has reason to believe that:
(A) the property owner is about to remove the property from the county; or
(B) the property is about to be sold at a liquidation sale in connection with the cessation of a business.
(d) A collector is entitled to recover attorney’s fees in an amount equal to the compensation specified in the contract with the attorney if:
(1) recovery of the attorney’s fees is requested in the application for the tax warrant;
(2) the taxing unit served by the collector contracts with an attorney under § 6.30;
(3) the existence of the contract and the amount of attorney’s fees that equals the compensation specified in the contract are supported by the affidavit of the collector; and
(4) the tax sought to be recovered is not subject to the additional penalty under § 33.07 or 33.08 at the time the application is filed.
(e) If a taxing unit is represented by an attorney who is also an officer or employee of the taxing unit, the collector for the taxing unit is entitled to recover attorney’s fees in an amount equal to 15 percent of the total amount of delinquent taxes, penalties, and interest that the property owner owes the taxing unit.

  Previous section
Next section  
 Subchapter B Contents