Texas Codes

Tex. Tax Code § 33.41 (2026)

Suit To Collect Delinquent Tax

✓ current as of May 2026

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Sec. 33.41. SUIT TO COLLECT DELINQUENT TAX. (a) At any time after its tax on property becomes delinquent, a taxing unit may file suit to foreclose the lien securing payment of the tax, to enforce personal liability for the tax, or both. The suit must be in a court of competent jurisdiction for the county in which the tax was imposed.

(b) A suit to collect a delinquent tax takes precedence over all other suits pending in appellate courts.

(c) In a suit brought under Subsection (a), a taxing unit may foreclose any other lien on the property in favor of the taxing unit or enforce personal liability of the property owner for the other lien.

(d) In a suit brought under this section, a court shall grant a taxing unit injunctive relief on a showing that the personal property on which the taxing unit seeks to foreclose a tax lien is about to be:

(1) removed from the county in which the tax was imposed; or

(2) transferred to another person and the other person is not a buyer in the ordinary course of business, as defined by Section 1.201, Business & Commerce Code.

(e) Injunctive relief granted under Subsection (d) must:

(1) prohibit alienation or dissipation of the property;

(2) order that proceeds from the sale of the property in an amount equal to the taxes claimed to be due be paid into the court registry; or

(3) order any other relief to ensure the payment of the taxes owed.

(f) A taxing unit is not required to file a bond as a condition to the granting of injunctive relief under Subsection (d).

(g) In a petition for relief under Subsection (d), the taxing unit may also seek to secure the payment of taxes for a current tax year that are not delinquent and shall estimate the amount due if those taxes are not yet assessed.

(h) The tax lien attaches to any amounts paid into the court's registry with the same priority as for the property on which taxes are owed.

Acts 1979, 66th Leg., p. 2293, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2644, ch. 707, Sec. 4(33), eff. Aug. 31, 1981; Acts 1993, 73rd Leg., ch. 1031, Sec. 4, eff. Sept. 1, 1993; Acts 2001, 77th Leg., ch. 1430, Sec. 20, eff. Sept. 1, 2001.

Notes of Decisions

Cited in 60 cases (14 in the last 5 years), 1989–2026 · leading case: Phifer v. Nacogdoches Cnty. Cent. Appraisal Dist., 45 S.W.3d 159 (Tex. App. 2001).

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Phifer v. Nacogdoches Cnty. Cent. Appraisal Dist., 45 S.W.3d 159 (Tex. App. 2001). · cites it 4× “Tex. Tax Code Ann. § 33.41 (a) (Vernon Supp.”

Herring v. Welborn, 27 S.W.3d 132 (Tex. App. 2000). · cites it 2× “See TEX. TAX CODE § 33.41(a) (Vernon 1992). The Crawford court construed this provision as providing dominant jurisdiction to a court in which the land is located over the county of probate.”

Lyda Swinerton Builders, Inc. v. Cathay Bank, 409 S.W.3d 221 (Tex. App. 2013). · cites it 2× “For example, with the exception of 25 Because we conclude that one of these circumstances exists here, we decline to address whether these are, in fact, the only circumstances that may demonstrate prejudice to an intervening lienholder.”

Tierra Sol Jt. Venture v. City of El Paso, 311 S.W.3d 492 (Tex. App. 2009). · cites it 2× “Tex. Tax Code Ann. § 33.41 (a). It may also an also bring an action to foreclose the lien securing the taxes, or it may seek both types of relief.”

Est. of Crawford v. Town of Flower Mound, 933 S.W.2d 727 (Tex. App. 1996). · cites it 4× “Tex. Tax Code Ann. § 33.41 (a) (Vernon 1992).”

Carrollton-Farmers Branch Indep. Sch. Dist. v. JPD, Inc., 168 S.W.3d 184 (Tex. App. 2005). · cites it 2× “See TEX. TAX CODE ANN. § 33.41 (Vernon 2001 & 2004-05 Supp.”

Olivares v. Brown & Gay Eng'g, Inc., 401 S.W.3d 363 (Tex. App. 2013). “at 480-81 (discussing Tex. Tax Code Ann. § 33.41 and Tex.R. Civ.”

Flowers v. Lavaca Cnty. Appraisal Dist., 766 S.W.2d 825 (Tex. App. 1989). “See Tex.Tax Code Ann. § 33.41 (Vernon 1982). In its original petition for collection of overdue taxes in an amount less than $500, appellee alleged that the value of the taxable property was greater than $500, and included a request for foreclosure on the *827 property.”

Hydrogeo, LLC v. Quitman Indep. Sch. Dist., 483 S.W.3d 51 (Tex. App. 2016). “The second amended petition states that suit is *57 brought “for recovery of delinquent taxes under Tex. Tax.Code § 33.41,” and further advises: Claims for all taxes becoming delinquent on said property at any time subsequent to the filing of this, suit, up to the day of…”

Fenlon v. Harris Cnty., 569 S.W.3d 783 (Tex. App. 2018). “TEX. TAX CODE ANN. § 33.41(a) (West 2015).”

Atl. Shippers of Texas, Inc. v. Jefferson Cnty., 363 S.W.3d 276 (Tex. App. 2012). “See Tex. Tax Code Ann. § 33.41 (West 2008). In addition, the County sought to foreclose on its tax lien.”

Birdville Indep. Sch. Dist. v. Hurst Assocs., 806 F. Supp. 122 (N.D. Tex. 1992). “Tex.Tax Code Ann. § 33.41(a) (West 1982).”

Show all 60 citing cases →

— Tex. Tax Code § 33.41(a) — 16 cases

Herring v. Welborn, 27 S.W.3d 132 (Tex. App. 2000). “See TEX. TAX CODE § 33.41(a) (Vernon 1992). The Crawford court construed this provision as providing dominant jurisdiction to a court in which the land is located over the county of probate.”

Tierra Sol Jt. Venture v. City of El Paso, 311 S.W.3d 492 (Tex. App. 2009). “Tex. Tax Code Ann. § 33.41 (a). It may also an also bring an action to foreclose the lien securing the taxes, or it may seek both types of relief.”

Fenlon v. Harris Cnty., 569 S.W.3d 783 (Tex. App. 2018). “TEX. TAX CODE ANN. § 33.41(a) (West 2015).”

Birdville Indep. Sch. Dist. v. Hurst Assocs., 806 F. Supp. 122 (N.D. Tex. 1992). “Tex.Tax Code Ann. § 33.41(a) (West 1982).”

Jennifer Ann Larkins-Ruby v. Sealy Indep. Sch. Dist. (Tex. App. 2020).

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