Tex.
Tax Code Section 33.04
Notice of Delinquency
(a)
At least once each year the collector for a taxing unit shall deliver a notice of delinquency to each person whose name appears on the current delinquent tax roll. However, the notice need not be delivered if:(1)
a bill for the tax was not mailed under Section 31.01 (Tax Bills)(f); or(2)
the collector does not know and by exercising reasonable diligence cannot determine the delinquent taxpayer’s name and address.(b)
A notice of delinquency under this section must contain the following statement in capital letters: “IF THE PROPERTY DESCRIBED IN THIS DOCUMENT IS YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE TAX COLLECTOR FOR (NAME OF TAXING UNIT) REGARDING A RIGHT YOU MAY HAVE TO ENTER INTO AN INSTALLMENT AGREEMENT DIRECTLY WITH THE TAX COLLECTOR FOR (NAME OF TAXING UNIT) FOR THE PAYMENT OF THESE TAXES.”(c)
If the delinquency is the result of taxes imposed on property described by Section 33.011 (Waiver of Penalties and Interest)(i), the first page of the notice of delinquency must include, in 14-point boldfaced type or 14-point uppercase letters, a statement that reads substantially as follows: “THE TAXES ON THIS PROPERTY ARE DELINQUENT. THE PROPERTY IS SUBJECT TO A LIEN FOR THE DELINQUENT TAXES. IF THE DELINQUENT TAXES ARE NOT PAID, THE LIEN MAY BE FORECLOSED.”
Source:
Section 33.04 — Notice of Delinquency, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.33.htm#33.04 (accessed Apr. 20, 2024).
