Collections And Delinquent Taxes

Tax warrant, division of duties with tax assessor-collector in executing and seizing and selling property under|Tax warrant, division of duties between peace officer and tax assessor-collector in executing and seizing and selling property under|Tax warrant, division of duties with peace officer in executing and seizing and selling property under

Manufactured home, application for statement of ownership and location must list tax liens attached to, and such a statement that is based on false or fraudulent information regarding an existing tax lien may be refused, suspended, or revoked|Relocation permit for transporting a manufactured home, the Department may refuse to issue or may suspend or revoke a manufactured home's statement of ownership and location if the home was relocated without or with a relocation permit obtained without tru|Statement of ownership and location of a manufactured home, an application for must list tax liens attached to the home, and the Department may refuse to issue or may suspend or revoke such a statement based on false or fraudulent information regarding an|Statement of ownership and location of a manufactured home, the Department may refuse to issue or may suspend or revoke such a statement if the home was relocated without a relocation permit from the Department of Transportation or with a relocation permi

Delinquent taxes as debt for purpose of statute authorizing a county to adopt competitive bidding rules refusing to contract with or entering into a contract with a person indebted to the county \r\n|Delinquent taxes as debt for purposes of statute precluding disbursement of county funds to person indebted to the county\r\n|Debt

Penalty and interest on delinquent taxes may not be waived by taxing units absent statutory authority|Taxpayers are charged with knowledge of the law

Acting as an unpaid advisor to school district board of directors and representing district for compensation in the collection of delinquent taxes, propriety of|Attorney acting as an unpaid advisor to school district board of directors and representing district for compensation in the collection of delinquent taxes, propriety of

Ad valorem taxes, contract between a municipal governing body and another taxing unit or an appraisal district board to collect, \r\n \r\n|Municipal governing body may contract under Intergovernmental Contract Act for collection of assessments imposed under Public Improvement District Assessment Act with another local government with authority to collect assessments|Assessment on property to finance public improvement is not an ad valorem tax|Contract to collect taxes under Tax Code section 6.24 applies to ad valorem taxes, not to assessments for public improvements|Assessment, ad valorem tax\r\n|Assessment, to finance public improvement\r\n|Special assessment|Ad valorem tax|Assessment for public improvements, contract under Intergovernmental Contract Act between municipality and another local government to collect assessment under Public Improvement District Assessment Act

Tax Code sections 33.06 and 32.065, a deferral to pay taxes on a residence homestead for a property owner age 65 or older also prohibits a property tax lender from exercising a remedy of foreclosure or judicial sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead

Calculation of interest and penalties on the homestead of an elderly or disabled person whose taxes have been deferred is governed by section 33.06 of the Tax Code for the entire period during which the deferral is effective

Tax Code section 34.05 refers to \\"the right, title, and interest acquired or held,\\" which plainly means all of the rights, title, and interests acquired or held by each taxing unit. The phrase \\"acquired or held\\" can be read to suggest that the rights, title, and interests originally acquired by a taxing unit at the tax foreclosure sale may be different from what is held by a taxing unit at the time the property is resold.|The plain language of Tax Code section 34.05 requires that all rights, title, and interests held by the taxing unit at the time the property is resold must be conveyed in the deed.|Tax Code section 34.05 contains no language authorizing a taxing unit, by itself or on behalf of other taxing units, to reserve any interest when reselling a property it acquired at a tax foreclosure sale.|Tax Code section 34.05 authorizes a taxing unit to resell property acquired at a tax foreclosure sale and provides a specific method for doing so that does not allow for the reservation of any property interests in the resale deed. Thus, a court would likely conclude that section 34.05 does not authorize a taxing unit to reserve mineral interests on property it acquired at a tax foreclosure sale if it holds such interests at the time the property is resold.|Tax Code chapter 34 governs the sale and acquisition of property subject to tax foreclosure. Under section 34.01, a property that fails to receive a sufficient bid at a tax foreclosure sale may be \\"bid off\\" to the taxing unit that initiated the sale.

Procedure to recover excess tax proceeds, claimant need not file new lawsuit but must serve copy of petition on county or district attorney and all parties to existing action to foreclose lien|Petition

Delinquent tax penalty, applicability of to delinquent taxes subject to installment agreement

Unclaimed overpayments on property taxes collected by county, funds belong to county once the three year period of reclamation has lapsed under section 31.11 of Tax Code

Penalty to defray collection costs not applicable to taxes delinquent on or after July 1

Conflicting amendments to statute enacted in same session, latest in date of enactment prevails|Foreclosure sale, distribution of excess proceeds after resale of property by taxing unit

Exemption of assessor-collector from registration requirements of Board, statutory scheme for precludes assessor-collector from engaging in property tax collection|Collection of property taxes by appraisal district or other taxing unit rather than assessor-collector, interlocal contract for must include collection of motor vehicle inventory tax|Interlocal contract for collection of property taxes by appraisal district or other taxing unit rather than assessor-collector must include collection of motor vehicle inventory tax|Motor vehicle inventory tax prepayments, receipt of by collector constitutes collection of taxes|Exemption of assessor-collector from registration requirements of Board of Tax Professional Examiners, statutory scheme for precludes assessor-collector from engaging in property tax collection

Reinstate prospectively|Penalties and interest on delinquent tax, property owner owes only that portion that begins to accrue on the first day of the first month that begins at least twenty-one days after collector delivers five-year notice where several five-year notices were n

Tax-foreclosure-sale property, taxing unit may not by "blanket" resolution authorize such property be resold as directed by its private tax-collection attorneys|Tax-foreclosure-sale property, taxing unit may not delegate its authority to direct resale of specific property at public sale by authorizing its private tax-collection attorneys to direct sheriff or constable as to when properties are sold

Delinquent taxes, attorney under contract with county to collect delinquent taxes for compensation under section 33.07 of Tax Code may not donate part of compensation to taxing unit|Donations, statutory authority of county to accept|Attorney under contract with county to collect delinquent taxes for compensation under section 33.07 of Tax Code may not donate part of compensation to county|Delinquent taxes, attorney who contracts to collect under section 6.30 of Tax Code may not donate part of compensation under section 33.07 of Tax Code to taxing unit

Tax sales and redemption of real property, Tort Claims Act does not waive liability for claims arising from acts or omissions in|Tort Claims Act does not waive liability for claims arising for acts or omissions in tax sales and redemption of real property