(a) At any time after its tax on property becomes delinquent, a taxing unit may file suit to foreclose the lien securing payment of the tax, to enforce personal liability for the tax, or both. The suit must be in a court of competent jurisdiction for the county in which the tax was imposed.
(b) A suit to collect a delinquent tax takes precedence over all other suits pending in appellate courts.

Terms Used In Texas Tax Code 33.41

  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Property: means real and personal property. See Texas Government Code 311.005
  • Tax year: means the calendar year. 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) In a suit brought under Subsection (a), a taxing unit may foreclose any other lien on the property in favor of the taxing unit or enforce personal liability of the property owner for the other lien.
(d) In a suit brought under this section, a court shall grant a taxing unit injunctive relief on a showing that the personal property on which the taxing unit seeks to foreclose a tax lien is about to be:
(1) removed from the county in which the tax was imposed; or
(2) transferred to another person and the other person is not a buyer in the ordinary course of business, as defined by § 1.201, Business & Commerce Code.
(e) Injunctive relief granted under Subsection (d) must:
(1) prohibit alienation or dissipation of the property;
(2) order that proceeds from the sale of the property in an amount equal to the taxes claimed to be due be paid into the court registry; or
(3) order any other relief to ensure the payment of the taxes owed.
(f) A taxing unit is not required to file a bond as a condition to the granting of injunctive relief under Subsection (d).
(g) In a petition for relief under Subsection (d), the taxing unit may also seek to secure the payment of taxes for a current tax year that are not delinquent and shall estimate the amount due if those taxes are not yet assessed.
(h) The tax lien attaches to any amounts paid into the court’s registry with the same priority as for the property on which taxes are owed.

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