Texas Statutes
§ 302.102 — TAX COLLECTION POWERS.
Texas § 302.102
JurisdictionTexas
Code TXTax Code
This text of Texas § 302.102 (TAX COLLECTION POWERS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 302.102 (2026).
Text
Sec. 302.102. TAX COLLECTION POWERS.
(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.
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Legislative History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Nearby Sections
4
§ 302.001
PROPERTY TAXES AUTHORIZED; PURPOSES.§ 302.101
OCCUPATION TAXES.§ 302.102
TAX COLLECTION POWERS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 302.102, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/302.102.