Texas Codes

Tex. Tax Code § 33.21 (2026)

Property Subject To Seizure

✓ current as of May 2026

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Sec. 33.21. PROPERTY SUBJECT TO SEIZURE. (a) A person's personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on property.

(b) A person's personal property is subject to seizure for the payment of a tax imposed by a taxing unit on the person's property before the tax becomes delinquent if:

(1) the collector discovers that property on which the tax has been or will be imposed is about to be:

(A) removed from the county; or

(B) sold in a liquidation sale in connection with the cessation of a business; and

(2) the collector knows of no other personal property in the county from which the tax may be satisfied.

(d) In this subchapter, "personal property" means:

(1) tangible personal property;

(2) cash on hand;

(3) notes or accounts receivable, including rents and royalties;

(4) demand or time deposits; and

(5) certificates of deposit.

Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 23, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 17, eff. Sept. 1, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 309 (H.B. 1910), Sec. 1, eff. September 1, 2007.

Notes of Decisions

Cited in 2 cases, 1994–2003 · leading case: City of Dallas v. Cornerstone Bank, N.A., 879 S.W.2d 264 (Tex. App. 1994).

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City of Dallas v. Cornerstone Bank, N.A., 879 S.W.2d 264 (Tex. App. 1994). · cites it 2× “05 (Vernon 1992); Tex.Tax Code Ann. § 33.21 (Vernon 1992). Accordingly, this is a proper case for summary judgment.”

Conseco Fin. Servicing Corp. v. J & J Mobile Homes, Inc., 120 S.W.3d 878 (Tex. App. 2003). “Tex. Tax Code Ann. §§ 33.21 .25 (Vernon 2001).”

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