yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 302.102

TAX COLLECTION POWERS

Texas · Texas Tax Code · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 302.102, TAX COLLECTION POWERS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575877
Permanent ID
ys:prov:575877@1
SHA-256
8e132244be9d75c44527d1e1436e7d4bb43ac9b2d1b9d39b0d3bc6605ccdd936

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full 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.