Tex. Tax Code Section 33.52
Taxes Included in Judgment


(a)

Only taxes that are delinquent on the date of a judgment may be included in the amount recoverable under the judgment by the taxing units that are parties to the suit.

(b)

In lieu of stating as a liquidated amount the aggregate total of taxes, penalties, and interest due, a judgment may:

(1)

set out the tax due each taxing unit for each year; and

(2)

provide that penalties and interest accrue on the unpaid taxes as provided by Subchapter A.

(c)

For purposes of calculating penalties and interest due under the judgment, it is presumed that the delinquency date for a tax is February 1 of the year following the year in which the tax was imposed, unless the judgment provides otherwise.

(d)

Except as provided by Section 34.05 (Resale by Taxing Unit)(k), a taxing unit’s claim for taxes that become delinquent after the date of the judgment is not affected by the entry of the judgment or a tax sale conducted under that judgment. Those taxes may be collected by any remedy provided by this title.
Amended by Acts 1997, 75th Leg., ch. 906, Sec. 8, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 981, Sec. 2; Acts 1997, 75th Leg., ch. 1111, Sec. 3; Acts 1999, 76th Leg., ch. 1481, Sec. 22, eff. Sept. 1, 1999.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 740 (H.B. 1118), Sec. 1, eff. June 17, 2011.

Source: Section 33.52 — Taxes Included in Judgment, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­52 (accessed Apr. 20, 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:
Apr. 20, 2024

§ 33.52’s source at texas​.gov