Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE E. COLLECTIONS AND DELINQUENCY · CHAPTER 33. DELINQUENCY
Texas Codes

Tex. Tax Code § 33.47 (2026)

Tax Records As Evidence

✓ laws through the 89th Legislature (2025)
Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Sec. 33.47. TAX RECORDS AS EVIDENCE. (a) In a suit to collect a delinquent tax, the taxing unit's current tax roll and delinquent tax roll or certified copies of the entries showing the property and the amount of the tax and penalties imposed and interest accrued constitute prima facie evidence that each person charged with a duty relating to the imposition of the tax has complied with all requirements of law and that the amount of tax alleged to be delinquent against the property and the amount of penalties and interest due on that tax as listed are the correct amounts.

(b) If the description of a property in the tax roll or delinquent tax roll is insufficient to identify the property, the records of the appraisal office are admissible to identify the property.

(c) In a suit to collect a tax, a tax receipt issued under Section 31.075 of this code, or an electronic replica of the receipt, that states that a tax has been paid is prima facie evidence that the tax has been paid as stated by the receipt or electronic replica.

Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 52, Sec. 2, eff. May 6, 1987; Acts 1995, 74th Leg., ch. 828, Sec. 1, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1481, Sec. 20, eff. Sept. 1, 1999.

Notes of Decisions
Cited in 67 cases (8 in the last 5 years), 1985–2025 · leading case: Maximum Med. Improvement, Inc. v. Cnty. of Dallas, 272 S.W.3d 832 (Tex. App.—Dallas 2008).
Sort: Relevance Newest Treatment
Maximum Med. Improvement, Inc. v. Cnty. of Dallas, 272 S.W.3d 832 (Tex. App.—Dallas 2008). · cites it 3× “Tex. Tax Code Ann. § 33.47 (a) (Vernon 2008).”
Aldine Indep. Sch. Dist. v. Ogg, 122 S.W.3d 257 (Tex. App.—Houston [1st Dist.] 2003). · cites it 2× “suit to collect a delinquent tax, the taxing unit’s current tax roll and delinquent tax roll or certified copies of the entries showing the property and the amount of the tax and penalties imposed and interest accrued constitute prima facie evidence that each person charged with…”
Hydrogeo, LLC v. Quitman Indep. Sch. Dist., 483 S.W.3d 51 (Tex. App.—Texarkana 2016). · cites it 2× “See Tex. Tax Code Ann. § 33.47 (a) (West 2015).”
Excel Auto & Truck Leasing, L.L.P. v. Alief Indep. Sch. Dist., 249 S.W.3d 46 (Tex. App.—Houston [1st Dist.] 2007). · cites it 2× “Tex. Tax Code Ann. § 33.47 (a) (Vernon 2004); Davis v.”
Phifer v. Nacogdoches Cnty. Cent. Appraisal Dist., 45 S.W.3d 159 (Tex. App.—Tyler 2001). “See Tex. Tax Code Ann. § 33.47 (Vernon Supp.2000).”
Gen. Elec. Capital Corp. v. City of Corpus Christi, 850 S.W.2d 596 (Tex. App.—Corpus Christi 1993). · cites it 2× “See Tex. Tax Code Ann. § 33.47 (a) (Vernon 1992).”
Carrollton-Farmers Branch Indep. Sch. Dist. v. JPD, Inc., 168 S.W.3d 184 (Tex. App.—Dallas 2005). · cites it 2× “TEX. TAX CODE ANN. § 33.47(a) (Vernon 2001).”
Houston Indep. Sch. Dist. v. Old Farms Owners Ass'n, 236 S.W.3d 375 (Tex. App.—Houston [1st Dist.] 2007). · cites it 6× “Tex. Tax Code Ann. § 33.47 (a) (Vernon 2001).”
Williams v. Cnty. of Dallas, 194 S.W.3d 29 (Tex. App.—Dallas 2006). “See Tex. Tax Code Ann. § 33.47 (Vernon 2001).”
State v. Foltin, 930 S.W.2d 270 (Tex. App.—Houston [14th Dist.] 1996). · cites it 2× “” See Tex. Tax Code Ann. § 33.47 (a) (Vernon 1992).”
Nat'l Med. Fin. Servs., Inc. v. Irving Indep. Sch. Dist., 150 S.W.3d 901 (Tex. App.—Dallas 2004). “Tex. Tax Code Ann. § 33.47 (a) (Vernon 2001).”
F-Star Socorro, L.P. v. City of El Paso, 281 S.W.3d 103 (Tex. App.—El Paso 2008). “Tex.Tax Code Ann. § 33.47 (Vernon 2008). The certified tax statement in this case is a record of delinquent taxes, constituting prima facie evidence that F-Star owed property taxes for 2002.”
Show all 67 citing cases →
Tex. Tax Code § 33.47(a): 34 cases
Maximum Med. Improvement, Inc. v. Cnty. of Dallas, 272 S.W.3d 832 (Tex. App.—Dallas 2008). “Tex. Tax Code Ann. § 33.47 (a) (Vernon 2008).”
Carrollton-Farmers Branch Indep. Sch. Dist. v. JPD, Inc., 168 S.W.3d 184 (Tex. App.—Dallas 2005). “TEX. TAX CODE ANN. § 33.47(a) (Vernon 2001).”
Aavid Thermal Tech. of Texas v. Irving Indep. Sch. Dist., 68 S.W.3d 707 (Tex. App.—Dallas 2001).
Flowers v. Lavaca Cnty. Appraisal Dist., 766 S.W.2d 825 (Tex. App.—Corpus Christi 1989).
Hydrogeo, LLC v. Quitman Indep. Sch. Dist., 483 S.W.3d 51 (Tex. App.—Texarkana 2016). “See Tex. Tax Code Ann. § 33.47 (a) (West 2015).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.