Texas § 323.309 SUIT FOR TAX COLLECTION.

Texas Statutes

§ 323.309 — SUIT FOR TAX COLLECTION.

Texas § 323.309

Code TXTax Code

This text of Texas § 323.309 (SUIT FOR TAX COLLECTION.) 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. § 323.309 (2026).

Text

Sec. 323.309. SUIT FOR TAX COLLECTION.

(a)A county acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the county under this chapter.

(b)A county may bring suit for the collection of taxes owed to the county under this chapter if:

(1)the taxes are certified by the comptroller in the notice required by Section 323.302 (d);

(2)a written notice of the tax delinquency and the county's intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed; and

(3)neither the comptroller nor the attorney general disapproves of the suit.

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 323.309. SUIT FOR TAX COLLECTION. (a) A county acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the county under this chapter.
(b) A county may bring suit for the collection of taxes owed to the county under this chapter if:
(1) the taxes are certified by the comptroller in the notice required by Section 323.302 (d);
(2) a written notice of the tax delinquency and the county's intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed; and
(3) neither the comptroller nor the attorney general disapproves of the suit.