Sec. 33.07. ADDITIONAL PENALTY FOR COLLECTION COSTS FOR TAXES DUE BEFORE JUNE 1. (a) A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes that become delinquent on or after February 1 of a year but not later than May 1 of that year and that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection, if the unit or district or another unit that collects taxes for the unit has contracted with an attorney pursuant to Section 6.30. The amount of the penalty may not exceed the amount of the compensation specified in the contract with the attorney to be paid in connection with the collection of the delinquent taxes.
(b) A tax lien attaches to the property on which the tax is imposed to secure payment of the penalty.
(c) If a penalty is imposed pursuant to this section, a taxing unit may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty.
(d) If a taxing unit or appraisal district provides for a penalty under this section, the collector shall deliver a notice of delinquency and of the penalty to the property owner at least 30 and not more than 60 days before July 1.
Added by Acts 1981, 67th Leg., 1st C.S., p. 168, ch. 13, Sec. 130, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 17, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1430, Sec. 14, eff. Sept. 1, 2001.
Notes of Decisions
City of Houston v. First City, 827 S.W.2d 462 (Tex. App. 1992).
· cites it 4× “The issues to be decided are: (1) whether the Tex.Tax Code Ann. § 33.07 (Vernon 1982) penalty was properly assessed against the Property; (2) whether the assessment of such penalty was barred by the Financial Institutions Reform, Recovery and Enforcement Act of 1989; (3) whether…”
F-Star Socorro, L.P. v. City of El Paso, 281 S.W.3d 103 (Tex. App. 2008).
“Tex.Tax Code Ann. § 33.07(a). The amount is limited to the amount of compensation specified in the contract between the attorney and the taxing authority.”
Salvaggio v. Houston Indep. Sch. Dist., 709 S.W.2d 306 (Tex. App. 1986).
“TEX.TAX CODE ANN. § 33.07 (Vernon 1982). The major issue raised is whether the voluntary payment rule should apply to attorney fees provided by § 33.”
Irving Indep. Sch. Dist. v. Packard Props., Ltd., 741 F. Supp. 120 (N.D. Tex. 1990).
“The court includes costs of collection in its discussion of penalties because such costs are treated as a penalty by Tex. Tax Code Ann. § 33.07 (a) (Vernon 1982).”
Salvaggio v. Houston Indep. Sch. Dist., 752 S.W.2d 189 (Tex. App. 1988).
“In addition to the taxes and late payment penalties, HISD also attempted to collect a penalty to defray costs of collection pursuant to TEX.TAX CODE ANN. § 33.07 (Vernon 1982). Schwartz filed suit for an injunction and a declaratory judgment as to the § 33.”
Uvalde Cnty. Appraisal Dist. v. Parker, 733 S.W.2d 609 (Tex. App. 1987).
“The trial court determined that the District’s failure to comply with the notice requirements of TEX.TAX. CODE ANN. § 33.07 (Vernon 1982) 1 precluded the District from recovering a 15% penalty on the delinquent taxes.”
Lakeridge Dev. Corp. v. Travis Cnty. Water Control & Improvement Dist. No. 18, 677 S.W.2d 764 (Tex. App. 1984).
“In that connection, appellants point to the provisions of Tex.Tax Code Ann. § 33.07(a) & (c) (1982), effective January 1, 1982, which provide that a taxing unit may impose an additional 15% penalty upon taxes that remain delinquent on July 1, but if it does so, it “may not…”
In Re Jones, 368 B.R. 602 (Bankr. S.D. Tex. 2007).
“48, or alternatively Tex. Tax Code § 33.07. Heartland, 159 B.R.”
— Tex. Tax Code § 33.07(a) — 8 cases
F-Star Socorro, L.P. v. City of El Paso, 281 S.W.3d 103 (Tex. App. 2008).
“Tex.Tax Code Ann. § 33.07(a). The amount is limited to the amount of compensation specified in the contract between the attorney and the taxing authority.”
Lakeridge Dev. Corp. v. Travis Cnty. Water Control & Improvement Dist. No. 18, 677 S.W.2d 764 (Tex. App. 1984).
“In that connection, appellants point to the provisions of Tex.Tax Code Ann. § 33.07(a) & (c) (1982), effective January 1, 1982, which provide that a taxing unit may impose an additional 15% penalty upon taxes that remain delinquent on July 1, but if it does so, it “may not…”
— Tex. Tax Code § 33.07(d) — 1 case
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