Tex. Tax Code § 33.92

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 33.92 - Institution of Seizure
(a) After property becomes subject to seizure under Section 33.91 or 33.911, the collector for a municipality or a county, as appropriate, may apply for a tax warrant to a district court in the county in which the property is located.
(b) The court shall issue the tax warrant if by affidavit the collector shows that the property is subject to seizure under Section 33.91 or 33.911. The collector may show that the property has been abandoned or vacant for at least one year, as required by Section 33.91(a)(1)(C) or 33.911(a)(1)(C) by affidavit of any competent person with personal knowledge of the relevant facts.
(c) The court issuing the tax warrant shall include a statement as to the appraised value of the property according to the most recent appraisal roll approved by the appraisal review board. That value is presumed to be the market value of the property on the date that the warrant is issued.
(d) The collector is entitled, on request in the application, to recover attorney's fees in an amount equal to the compensation specified in the contract with the attorney for collection of the delinquent taxes, penalties, and interest on the property if:
(1) the taxing unit served by the collector contracts with an attorney under Section 6.30;
(2) the existence of the contract and the amount of attorney's fees that equal the compensation specified in the contract are supported by the affidavit of the collector; and
(3) the delinquent tax sought to be recovered is not subject to an additional penalty under Section 33.07 or 33.08 at the time the application is filed.

Tex. Tax Code § 33.92

Acts 2003, 78th Leg., ch. 319, Sec. 5, eff. June 18, 2003
Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997
Added by Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995.