Texas § 322.205 SEIZURE AND SALE OF PROPERTY.

Texas Statutes

§ 322.205 — SEIZURE AND SALE OF PROPERTY.

Texas § 322.205

Code TXTax Code

This text of Texas § 322.205 (SEIZURE AND SALE OF PROPERTY.) 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. § 322.205 (2026).

Text

Sec. 322.205. SEIZURE AND SALE OF PROPERTY.

(a)If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment of taxes under this chapter, the comptroller shall sell sufficient property to pay the delinquent taxes and penalties under this chapter, Chapter 151 , and Chapter 321 .

(b)The proceeds of the sale of seized property shall first be applied to the payment of amounts due the state, then to the payments of amounts due a municipality under Chapter 321 , and the remainder, if any, to the payment of amounts due to the taxing entity to which the taxes are due.

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Sec. 322.205. SEIZURE AND SALE OF PROPERTY. (a) If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment of taxes under this chapter, the comptroller shall sell sufficient property to pay the delinquent taxes and penalties under this chapter, Chapter 151 , and Chapter 321 .
(b) The proceeds of the sale of seized property shall first be applied to the payment of amounts due the state, then to the payments of amounts due a municipality under Chapter 321 , and the remainder, if any, to the payment of amounts due to the taxing entity to which the taxes are due.