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Sec. 33.forty one. Fit TO COLLECT DELINQUENT TAX. (a) At any time just after its tax on home results in being delinquent, a taxing device might file match to foreclose the lien securing payment of your tax, to implement individual liability with the tax, or both. The go well with should be in a very court docket of capable jurisdiction to the county in which the tax was imposed.
(1) shall waive penalties and may give for your waiver of interest with a delinquent tax if an act or omission of the officer, worker, or agent in the taxing device or perhaps the appraisal district during which the taxing unit participates brought about or resulted while in the taxpayer's failure to pay the tax prior to delinquency and if the tax is paid out not afterwards when compared to the 21st working day following the date the taxpayer is aware or must know in the delinquency;
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Sec. 33.71. MASTERS FOR TAX Satisfies. (a) The courtroom might, in delinquent tax satisfies, once and for all induce appoint a master in chancery for every case as wished-for, who shall become a citizen of the condition instead of a lawyer for possibly get together on the motion, nor linked to either party, who shall accomplish most of the duties expected through the court docket, be under orders with the court docket, and have the ability the learn of chancery has inside a courtroom of fairness.
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Sec. 33.475. Legal professional Advert LITEM REPORT; Acceptance OF Expenses. (a) Inside of a accommodate to gather a delinquent tax, a legal professional advertisement litem appointed by a courtroom to characterize the pursuits of a defendant served with course of action through citation by publication or publishing shall post to your courtroom a report describing the actions taken because of the legal professional advert litem to locate and symbolize the interests in the defendant.
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