Tex. Tax Code § 33.48
This is the official text of Tex. Tax Code § 33.48, part of Texas’s Tax Code — governs state and local taxation.
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§ 33.48. RECOVERY OF COSTS AND EXPENSES.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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