Tex. Tax Code Section 33.43
Petition

(a)

A petition initiating a suit to collect a delinquent property tax is sufficient if it alleges that:

(1)

the taxing unit is legally constituted and authorized to impose and collect ad valorem taxes on property;

(2)

tax in a stated amount was legally imposed on each separately described property for each year specified and on each person named if known who owned the property on January 1 of the year for which the tax was imposed;

(3)

the tax was imposed in the county in which the suit is filed;

(4)

the tax is delinquent;

(5)

penalties, interest, and costs authorized by law in a stated amount for each separately assessed property are due;

(6)

the taxing unit is entitled to recover each penalty that is incurred and all interest that accrues on delinquent taxes imposed on the property from the date of the judgment to the date of the sale under Section 34.01 (Sale of Property) or 34.0101 (Sale of Certain Property to Owner of Abutting Property), or under Section 253.010 (Sale of Real Property to Certain Nonprofit or Religious Organizations), Local Government Code, as applicable, if the suit seeks to foreclose a tax lien;

(7)

the person sued owned the property on January 1 of the year for which the tax was imposed if the suit seeks to enforce personal liability;

(8)

the person sued owns the property when the suit is filed if the suit seeks to foreclose a tax lien;

(9)

the taxing unit asserts a lien on each separately described property to secure the payment of all taxes, penalties, interest, and costs due if the suit seeks to foreclose a tax lien;

(10)

all things required by law to be done have been done properly by the appropriate officials; and

(11)

the attorney signing the petition is legally authorized to prosecute the suit on behalf of the taxing unit.

(b)

If the petition alleges that the person sued owns the property on which the taxing unit asserts a lien, the prayer in the petition shall be for foreclosure of the lien and payment of all taxes, penalties, interest, and costs that are due or will become due and that are secured by the lien. If the petition alleges that the person sued owned the property on January 1 of the year for which the taxes were imposed, the prayer shall be for personal judgment for all taxes, penalties, interest, and costs that are due or will become due on the property. If the petition contains the appropriate allegations, the prayer may be for both foreclosure of a lien on the property and personal judgment.

(c)

If the suit is for personal judgment against the person who owned personal property on January 1 of the year for which the tax was imposed on the property, the personal property may be described generally.

(d)

The petition need not be verified.

(e)

The comptroller shall prepare forms for petitions initiating suits to collect delinquent taxes. An attorney representing a taxing unit may use the forms or develop his own form.
Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 49, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 981, Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1481, Sec. 19, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 18.006, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1430, Sec. 22, eff. Sept. 1, 2001.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091), Sec. 1, eff. September 1, 2023.

Source: Section 33.43 — Petition, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­43 (accessed Apr. 13, 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
Green check means up to date. Up to date

Accessed:
Apr. 13, 2024

§ 33.43’s source at texas​.gov