Texas Codes

Tex. Tax Code § 6.30 (2026)

Attorneys Representing Taxing Units

✓ current as of May 2026
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Sec. 6.30. ATTORNEYS REPRESENTING TAXING UNITS. (a) The county attorney or, if there is no county attorney, the district attorney shall represent the county to enforce the collection of delinquent taxes if the commissioners court does not contract with a private attorney as provided by Subsection (c) of this section.

(b) The governing body of a taxing unit other than a county may determine who represents the unit to enforce the collection of delinquent taxes. If a taxing unit collects taxes for another taxing unit, the attorney representing the unit to enforce the collection of delinquent taxes may represent the other unit with consent of its governing body.

(c) The governing body of a taxing unit may contract with any competent attorney to represent the unit to enforce the collection of delinquent taxes. The attorney's compensation is set in the contract, but the total amount of compensation provided may not exceed 20 percent of the amount of delinquent tax, penalty, and interest collected.

(d) Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983.

(e) A contract with an attorney that does not conform to the requirements of this section is void.

Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, Sec. 28, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 4, 28, eff. Aug. 29, 1983.

SUBCHAPTER C. APPRAISAL REVIEW BOARD


Notes of Decisions
Cited in 10 cases (3 in the last 5 years), 1989–2025 · leading case: In Re Guerra, 235 S.W.3d 392 (Tex. App. 2007).
In Re Guerra, 235 S.W.3d 392 (Tex. App. 2007). · cites it 2× “Bar Adm’n XIII(b)(2)(D) (2006) (West 2007) ("[A] foreign nation attorney who has not completed the law study under these Rules is eligible for an exemption from the law study requirement .”
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. § 6.30 (Vernon 2001). [3] If the refund does not include penalties and interest, JPD argues that attorney's fees will be calculated on that higher amount even though the taxes are substantially reduced and the resulting penalties and interest on that…”
Bexar Cnty. v. North East Indep. Sch. Dist., 802 S.W.2d 854 (Tex. App. 1990). · cites it 2× “TEX.TAX CODE ANN. § 6.30(a) & (c) (Vernon 1982).”
Cornett v. Damon, 768 S.W.2d 770 (Tex. App. 1989). · cites it 4× “This employment contract is authorized by Tex.Tax Code Ann. § 6.30(c). After overruling appellant’s motion for summary judgment and holding a trial on the merits before the bench, the trial court entered a take nothing judgment against appellant on November 20, 1987.”
Pecos Cnty. Appraisal Dist. & Kinder Morgan Prod. Co., LLC v. Iraan-Sheffield Indep. Sch. Dist. (Tex. 2023). · cites it 2× “TEX. TAX CODE § 6.30. It has not done so with respect to litigation seeking to increase appraisal values, and we find no valid basis on which to imply such authority.”
Untitled Texas Attorney Gen. Opinion: KP-0483 (Tex. Att'y Gen. 2025). “TEX. TAX CODE § 6.30(c) (emphasis added).”
Perdue, Brackett, Flores, Utt & Burns, a Jt. Venture, Luther W. \Luke\" Ellis (2009). “” Tex. Tax Code Ann. § 6.30 (b) (Vernon 2008).”
Perdue, Brackett, Flores, Utt & Burns, a Jt. Venture, Luther W. \Luke\" Ellis (2009). “” Tex. Tax Code Ann. § 6.30 (b) (Vernon 2008).”
Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2009). “" TEx. TAX CODE ANN. § 6.30(c) (Vernon 2008); see also id.”
— Tex. Tax Code § 6.30(a) — 1 case
Bexar Cnty. v. North East Indep. Sch. Dist., 802 S.W.2d 854 (Tex. App. 1990). “TEX.TAX CODE ANN. § 6.30(a) & (c) (Vernon 1982).”
— Tex. Tax Code § 6.30(b) — 1 case
Bexar Cnty. v. North East Indep. Sch. Dist., 802 S.W.2d 854 (Tex. App. 1990). “TEX.TAX CODE ANN. § 6.30(a) & (c) (Vernon 1982).”
— Tex. Tax Code § 6.30(c) — 6 cases
In Re Guerra, 235 S.W.3d 392 (Tex. App. 2007). “Bar Adm’n XIII(b)(2)(D) (2006) (West 2007) ("[A] foreign nation attorney who has not completed the law study under these Rules is eligible for an exemption from the law study requirement .”
Cornett v. Damon, 768 S.W.2d 770 (Tex. App. 1989). “This employment contract is authorized by Tex.Tax Code Ann. § 6.30(c). After overruling appellant’s motion for summary judgment and holding a trial on the merits before the bench, the trial court entered a take nothing judgment against appellant on November 20, 1987.”
Pecos Cnty. Appraisal Dist. & Kinder Morgan Prod. Co., LLC v. Iraan-Sheffield Indep. Sch. Dist. (Tex. 2023). “TEX. TAX CODE § 6.30. It has not done so with respect to litigation seeking to increase appraisal values, and we find no valid basis on which to imply such authority.”
Untitled Texas Attorney Gen. Opinion: KP-0483 (Tex. Att'y Gen. 2025). “TEX. TAX CODE § 6.30(c) (emphasis added).”
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