Tex. Tax Code Section 33.92
Institution of Seizure

(a)

After property becomes subject to seizure under Section 33.91 (Property Subject to Seizure by Municipality) or 33.911 (Property Subject to Seizure by County), the collector for a municipality or a county, as appropriate, may apply for a tax warrant to a district court in the county in which the property is located.

(b)

The court shall issue the tax warrant if by affidavit the collector shows that the property is subject to seizure under Section 33.91 (Property Subject to Seizure by Municipality) or 33.911 (Property Subject to Seizure by County). The collector may show that the property has been abandoned or vacant for at least one year, as required by Section 33.91 (Property Subject to Seizure by Municipality)(a)(1)(C) or 33.911 (Property Subject to Seizure by County)(a)(1)(C) by affidavit of any competent person with personal knowledge of the relevant facts.

(c)

The court issuing the tax warrant shall include a statement as to the appraised value of the property according to the most recent appraisal roll approved by the appraisal review board. That value is presumed to be the market value of the property on the date that the warrant is issued.

(d)

The collector is entitled, on request in the application, to recover attorney’s fees in an amount equal to the compensation specified in the contract with the attorney for collection of the delinquent taxes, penalties, and interest on the property if:

(1)

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

(2)

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

(3)

the delinquent tax sought to be recovered is not subject to an additional penalty under Section 33.07 or 33.08 at the time the application is filed.
Added by Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 319, Sec. 5, eff. June 18, 2003.

Source: Section 33.92 — Institution of Seizure, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­92 (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
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Accessed:
Apr. 20, 2024

§ 33.92’s source at texas​.gov