Tex. Tax Code Section 33.22
Institution of Seizure


(a)

At any time after a tax becomes delinquent, a collector may apply for a tax warrant to any court in any county in which the person liable for the tax has personal property. If more than one collector participates in the seizure, all may make a joint application.

(b)

A collector may apply at any time for a tax warrant authorizing seizure of property as provided by Subsection (b) of Section 33.21 (Property Subject to Seizure) of this code.

(c)

The court shall issue the tax warrant if the applicant shows by affidavit that:

(1)

the person whose property the applicant intends to seize is delinquent in the payment of taxes, penalties, and interest in the amount stated in the application; or

(2)

taxes in a stated amount have been imposed on the property or taxes in an estimated amount will be imposed on the property, the applicant knows of no other personal property the person owns in the county from which the tax may be satisfied, and the applicant has reason to believe that:

(A)

the property owner is about to remove the property from the county; or

(B)

the property is about to be sold at a liquidation sale in connection with the cessation of a business.

(d)

A collector is entitled to recover attorney’s fees in an amount equal to the compensation specified in the contract with the attorney if:

(1)

recovery of the attorney’s fees is requested in the application for the tax warrant;

(2)

the taxing unit served by the collector contracts with an attorney under Section 6.30 (Attorneys Representing Taxing Units);

(3)

the existence of the contract and the amount of attorney’s fees that equals the compensation specified in the contract are supported by the affidavit of the collector; and

(4)

the tax sought to be recovered is not subject to the additional penalty under Section 33.07 or 33.08 at the time the application is filed.

(e)

If a taxing unit is represented by an attorney who is also an officer or employee of the taxing unit, the collector for the taxing unit is entitled to recover attorney’s fees in an amount equal to 15 percent of the total amount of delinquent taxes, penalties, and interest that the property owner owes the taxing unit.
Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 17, eff. September 1, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 242 (H.B. 930), Sec. 1, eff. June 17, 2011.

Source: Section 33.22 — Institution of Seizure, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­22 (accessed Mar. 23, 2024).

33.01
Penalties and Interest
33.02
Installment Payment of Delinquent Taxes
33.03
Delinquent Tax Roll
33.04
Notice of Delinquency
33.05
Limitation on Collection of Taxes
33.06
Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran
33.10
Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited
33.011
Waiver of Penalties and Interest
33.11
Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property
33.21
Property Subject to Seizure
33.22
Institution of Seizure
33.23
Tax Warrant
33.24
Bond for Payment of Taxes
33.25
Tax Sale: Notice
33.41
Suit to Collect Delinquent Tax
33.42
Taxes Included in Foreclosure Suit
33.43
Petition
33.44
Joinder of Other Taxing Units
33.045
Notice of Provisions Authorizing Deferral or Abatement
33.45
Pleading and Answering to Claims Filed
33.46
Partition of Real Property
33.47
Tax Records as Evidence
33.48
Recovery of Costs and Expenses
33.49
Liability of Taxing Unit for Costs
33.50
Adjudged Value
33.51
Writ of Possession
33.52
Taxes Included in Judgment
33.53
Order of Sale
33.54
Limitation on Actions Relating to Property Sold for Taxes
33.55
Effect of Judgment on Accrual of Penalties and Interest
33.56
Vacation of Judgment
33.57
Alternative Notice of Tax Foreclosure on Certain Parcels of Real Property
33.065
Deferred Collection of Taxes on Appreciating Residence Homestead
33.71
Masters for Tax Suits
33.72
Report Transmitted to Court
33.73
Court Action on Master’s Report
33.74
Appeal of Recommendation of Final Judgment to the Referring Court or on Request of the Referring Court
33.75
Decree or Order of Court
33.76
Jury Trial Demanded
33.77
Effect of Master’s Report Pending Appeal
33.78
Masters May Not Be Appointed Under Texas Rules of Civil Procedure
33.79
Immunity
33.80
Court Reporter
33.91
Property Subject to Seizure by Municipality
33.92
Institution of Seizure
33.93
Tax Warrant
33.94
Notice of Tax Sale
33.95
Purchaser
33.445
Joinder of Tax Lien Transferee
33.475
Attorney Ad Litem Report
33.911
Property Subject to Seizure by County
33.912
Notice

Accessed:
Mar. 23, 2024

§ 33.22’s source at texas​.gov