Tex. Tax Code Section 33.48
Recovery of Costs and Expenses

(a)

In addition to other costs authorized by law, a taxing unit is entitled to recover the following costs and expenses in a suit to collect a delinquent tax:

(1)

all usual court costs, including the cost of serving process and electronic filing fees;

(2)

costs of filing for record a notice of lis pendens against property;

(3)

expenses of foreclosure sale;

(4)

reasonable expenses that are incurred by the taxing unit in determining the name, identity, and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due;

(5)

attorney’s fees in the amount of 15 percent of the total amount of taxes, penalties, and interest due the unit; and

(6)

reasonable attorney ad litem fees approved by the court that are incurred in a suit in which the court orders the appointment of an attorney to represent the interests of a defendant served with process by means of citation by publication or posting.

(b)

Each item specified by Subsection (a) of this section is a charge against the property subject to foreclosure in the suit and shall be collected out of the proceeds of the sale of the property or, if the suit is for personal judgment, charged against the defendant.

(c)

Fees collected for attorneys and other officials are fees of office, except that fees for contract attorneys representing a taxing unit that is joined or intervenes shall be applied toward the compensation due the attorney under the contract.

(d)

A collector who accepts a payment of the court costs and other expenses described by this section shall disburse the amount of the payment as follows:

(1)

amounts owing under Subsections (a)(1), (2), (3), and (6) are payable to the clerk of the court in which the suit is pending; and

(2)

expenses described by Subsection (a)(4) are payable to the general fund of the taxing unit or to the person or entity who advanced the expense.
Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 131, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 16, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 906, Sec. 6(a), eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 1430, Sec. 23, eff. Sept. 1, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 22, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 18, eff. June 14, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 1290 (H.B. 2302), Sec. 19, eff. September 1, 2013.

Source: Section 33.48 — Recovery of Costs and Expenses, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­48 (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
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Accessed:
Apr. 13, 2024

§ 33.48’s source at texas​.gov