§ 24-1. Expenses for collection of delinquent taxes.  

Latest version.
  • (a)

    It shall be the declared policy of this taxing unit (hereinafter called tax unit) that the expenses of maintaining records on delinquent taxes owed to the unit and of collecting such taxes, now an unfair burden on the general revenue and the taxpayers who pay on time, should be borne instead by the delinquent properties and their owners who are responsible for causing such expenses; and to effectuate this policy, the unit hereby orders that such costs be charged against the delinquent properties and their owners as authorized collections expenses as herein provided, and the same are hereby made a part of the tax liens against the delinquent property to which each such cost is attributable.


    The unit's designated tax attorney, whether a salaried lawyer employed by the unit or an attorney retained under a delinquent tax collection contract, shall assist, by suit or otherwise, in the collection of delinquent taxes owed to the unit, and to recover such costs, the unit shall be entitled to and shall collect an authorized collection expense of fifteen (15) percent of the delinquent taxes and interest and/or penalty due on each delinquent property at the time of collection, before or after suit and/or foreclosure sale; the minimum amount to be charged under this section shall be one dollar and fifty cents ($1.50).

(Ord. No. 7609, § 5, 8-19-76)

State law reference

Collection expenses, V.T.C.A. Tax Code, § 33.07.