Texas Codes

Tex. Tax Code § 33.48 (2026)

Recovery Of Costs And Expenses

✓ current as of May 2026

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Sec. 33.48. RECOVERY OF COSTS AND EXPENSES. (a) In addition to other costs authorized by law, a taxing unit is entitled to recover the following costs and expenses in a suit to collect a delinquent tax:

(1) all usual court costs, including the cost of serving process and electronic filing fees;

(2) costs of filing for record a notice of lis pendens against property;

(3) expenses of foreclosure sale;

(4) reasonable expenses that are incurred by the taxing unit in determining the name, identity, and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due;

(5) attorney's fees in the amount of 15 percent of the total amount of taxes, penalties, and interest due the unit; and

(6) reasonable attorney ad litem fees approved by the court that are incurred in a suit in which the court orders the appointment of an attorney to represent the interests of a defendant served with process by means of citation by publication or posting.

(b) Each item specified by Subsection (a) of this section is a charge against the property subject to foreclosure in the suit and shall be collected out of the proceeds of the sale of the property or, if the suit is for personal judgment, charged against the defendant.

(c) Fees collected for attorneys and other officials are fees of office, except that fees for contract attorneys representing a taxing unit that is joined or intervenes shall be applied toward the compensation due the attorney under the contract.

(d) A collector who accepts a payment of the court costs and other expenses described by this section shall disburse the amount of the payment as follows:

(1) amounts owing under Subsections (a)(1), (2), (3), and (6) are payable to the clerk of the court in which the suit is pending; and

(2) expenses described by Subsection (a)(4) are payable to the general fund of the taxing unit or to the person or entity who advanced the expense.

Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 131, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 16, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 906, Sec. 6(a), eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 1430, Sec. 23, eff. Sept. 1, 2001.

Amended by:

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 22, eff. September 1, 2005.

Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 18, eff. June 14, 2013.

Acts 2013, 83rd Leg., R.S., Ch. 1290 (H.B. 2302), Sec. 19, eff. September 1, 2013.

Notes of Decisions

Cited in 20 cases (2 in the last 5 years), 1982–2026 · leading case: Aldine Indep. Sch. Dist. v. Ogg, 122 S.W.3d 257 (Tex. App. 2003).

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Aldine Indep. Sch. Dist. v. Ogg, 122 S.W.3d 257 (Tex. App. 2003). · cites it 3× “Tex. Tax Code Ann. § 33.48 (a) (Vernon 2001).”

WEISFIELD v. Texas Land Fin. Co., 162 S.W.3d 379 (Tex. App. 2005). · cites it 2× “See Tex. Tax Code Ann. § 33.48 (a)(5) (Vernon 2001) (in suit to collect delinquent tax, taxing unit entitled to recover attorneys’ fees of 15 percent of total amount of taxes, penalties, and interest due).”

Irving Indep. Sch. Dist. v. Packard Props., Ltd., 762 F. Supp. 699 (N.D. Tex. 1991). · cites it 2× “The questions that remain for resolution are (1) whether liens for unpaid taxes and related charges that attached to the Property for tax years 1986-1988 remain on the Property; (2) whether tax liens attached to the Property for tax years 1989 and 1990; and (3) whether…”

Harris Cnty. Water Control & Improvement Dist. 99 v. Duke, 59 S.W.3d 333 (Tex. App. 2001). · cites it 2× “Tex. Tax Code Ann. § 33.48 (a)(5) (Vernon Supp.”

Joseph R. Willie, II v. Harris Cnty., City of Houston, Houston Indep. Sch. Dist., & Houston Cmty. Coll. Sys., 499 S.W.3d 907 (Tex. App. 2016). · cites it 3× “Tex. Tax Code § 33.48(a). Harris County had indeed sought such costs in its original petition, and it presented evidence supporting those costs at the hearing; 5 In our more analogous opinion in Rogers , the property owner paid the delinquent taxes, interest, and penalties…”

State v. Castle Hills Forest, Inc., 842 S.W.2d 370 (Tex. App. 1992). · cites it 2× “Tex.Tax Code § 33.48 (Vernon 1992) (emphasis added).”

In Re Davis, 352 B.R. 651 (Bankr. N.D. Tex. 2006). “” Tex. Tax Code § 33.48(a)(5) (Vernon 2005).”

Houston Lighting & Power Co. v. Dickinson Indep. Sch. Dist., 641 S.W.2d 302 (Tex. App. 1982). “In light of Bradley we find the trial court properly applied Tex.Tax Code Ann. § 33.48 (Vernon 1981) (effective Jan.”

Inwood Dad's Club, Inc. v. Aldine Indep. Sch. Dist., 882 S.W.2d 532 (Tex. App. 1994). “” Tex.Tax Code Ann. § 33.48(a)(4) (Vernon 1992).”

Corp. Funding, Inc. v. City of Houston, 686 S.W.2d 630 (Tex. App. 1984). “Tex.Tax Code Ann. § 33.48 (Vernon 1982).”

In Re Jones, 368 B.R. 602 (Bankr. S.D. Tex. 2007). “The right to charge legal fees and other costs is derived from Tex. Tax Code § 33.48, or alternatively Tex.”

Spring Branch Indep. Sch. Dist. & Mem'l Villages Water Auth. v. Wilbur Siebert, 100 S.W.3d 520 (Tex. App. 2003). “See Tex. Tax Code Ann. §§ 33.48 (a)(5), 33.01(a), 33.”

Show all 20 citing cases →

— Tex. Tax Code § 33.48(a) — 2 cases

Joseph R. Willie, II v. Harris Cnty., City of Houston, Houston Indep. Sch. Dist., & Houston Cmty. Coll. Sys., 499 S.W.3d 907 (Tex. App. 2016). “Tex. Tax Code § 33.48(a). Harris County had indeed sought such costs in its original petition, and it presented evidence supporting those costs at the hearing; 5 In our more analogous opinion in Rogers , the property owner paid the delinquent taxes, interest, and penalties…”

Marley Aaron Barker v. Pine Tree I.S.D. (Tex. App. 2024).

— Tex. Tax Code § 33.48(a)(4) — 2 cases

Inwood Dad's Club, Inc. v. Aldine Indep. Sch. Dist., 882 S.W.2d 532 (Tex. App. 1994). “” Tex.Tax Code Ann. § 33.48(a)(4) (Vernon 1992).”

James Anthony Davis v. Angleton Indep. Sch. Dist. (Tex. App. 2018).

— Tex. Tax Code § 33.48(a)(5) — 3 cases

In Re Davis, 352 B.R. 651 (Bankr. N.D. Tex. 2006). “” Tex. Tax Code § 33.48(a)(5) (Vernon 2005).”

Harris Cnty. Water Control & Improvement Dist. 99 v. Duke, 59 S.W.3d 333 (Tex. App. 2001). “Tex. Tax Code Ann. § 33.48 (a)(5) (Vernon Supp.”

Kevin C. Loudon v. Victoria Cnty. (2026).

— Tex. Tax Code § 33.48(b) — 2 cases

State v. Castle Hills Forest, Inc., 842 S.W.2d 370 (Tex. App. 1992). “Tex.Tax Code § 33.48 (Vernon 1992) (emphasis added).”

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