Tex. Tax Code § 321.309
SUIT FOR TAX COLLECTION
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 321.309, SUIT FOR TAX COLLECTION, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576000
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Full text
(a) A municipality acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the municipality under this chapter.
(b) A municipality may bring suit for the collection of taxes owed to the municipality under this chapter if:
(1) the taxes are certified by the comptroller in the notice required by Section 321.302(d);
(2) a written notice of the tax delinquency and the municipality's intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed; and
(3) neither the comptroller nor the attorney general disapproves of the suit.