Section 33.21 - Property Subject to Seizure(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.(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;(3) notes or accounts receivable, including rents and royalties;(4) demand or time deposits; and(5) certificates of deposit.Amended by: Acts 2007, 80th Leg., R.S., Ch. 309 (H.B. 1910), Sec. 1, eff. September 1, 2007 Acts 2001, 77th Leg., ch. 1430, Sec. 17, eff. Sept. 1, 2001 Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 23, eff. Aug. 29, 1983 Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982.