Tex. Tax Code § 302.102
This is the official text of Tex. Tax Code § 302.102, part of Texas’s Tax Code — governs state and local taxation.
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§ 302.102. TAX COLLECTION POWERS.
Official statutory text
(a) The governing body of a Type A general-law municipality may adopt ordinances and make rules relating to the imposition, assessment, and collection of taxes, except ad valorem taxes, authorized by this subchapter. An ordinance may provide for the sale of real and personal property for the collection of a tax authorized by this subchapter.
(b) A home-rule municipality may collect taxes that are authorized by the charter of the municipality or by law and may impose penalties for delinquent taxes. This subsection does not apply to property taxes.
(b) A home-rule municipality may collect taxes that are authorized by the charter of the municipality or by law and may impose penalties for delinquent taxes. This subsection does not apply to property taxes.
Status: in_force · Read it on the official government site
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