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Sec. 33.10. Limited OR CONDITIONAL PAYMENTS OF DELINQUENT TAXES, PENALTIES, AND Desire PROHIBITED. Until the restriction or issue is authorized by this title, a restriction or ailment put on a check in payment of delinquent taxes by the maker that purports to Restrict the level of delinquent taxes owed to an quantity a lot less than that said inside the relevant delinquent tax roll, or simply a restriction or affliction put on a check in payment of penalties and interest on delinquent taxes via the maker that purports to Restrict the amount of the penalties and fascination to an volume less than the amount of penalties and curiosity accrued around the delinquent taxes, is void.
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(b) If a taxing unit's tax on genuine property gets to be delinquent once the device information fit to foreclose a tax lien around the property but right before entry of judgment, the court docket shall incorporate the quantity of the tax and any penalty and interest in its judgment.
(d) To obtain an abatement, the person should file inside the court docket wherein the delinquent tax suit is pending an affidavit stating the info required to be proven by Subsection (a). Should the taxing unit that filed the fit won't file a controverting affidavit or if, following a Listening check here to, the court docket finds the person is entitled to the deferral, the court shall abate the fit until eventually the person now not owns and occupies the property as the individual's residence homestead.
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Sec. 33.065. DEFERRED Selection OF TAXES ON APPRECIATING RESIDENCE HOMESTEAD. (a) A person is entitled to defer or abate a go well with to gather a delinquent tax imposed over the portion of the appraised value of house the person owns and occupies as the person's residence homestead that exceeds the sum of:
(d) A tax lien attaches on the assets on which the tax is imposed to secure payment of the additional penalty.
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