Tex.
Est. Code Section 34.002
Actions to Collect Delinquent Property Taxes
(a)
This section applies only to a decedent’s estate that:(1)
is being administered in a pending probate proceeding;(2)
owns or claims an interest in property against which a taxing unit has imposed ad valorem taxes that are delinquent; and(3)
is not being administered as an independent administration under Chapter 401 (Creation) and Section 402.001 (General Scope and Exercise of Powers).(b)
Notwithstanding any provision of this code to the contrary, if the probate proceedings are pending in a foreign jurisdiction or in a county other than the county in which the taxes were imposed, a suit to foreclose the lien securing payment of the taxes or to enforce personal liability for the taxes must be brought under Section 33.41 (Suit to Collect Delinquent Tax), Tax Code, in a court of competent jurisdiction in the county in which the taxes were imposed.(c)
If the probate proceedings have been pending for four years or less in the county in which the taxes were imposed, the taxing unit may present a claim for the delinquent taxes against the estate to the personal representative of the estate in the probate proceedings.(d)
If the taxing unit presents a claim against the estate under Subsection (c):(1)
the claim of the taxing unit is subject to each applicable provision in Subchapter A, Chapter 124 (Valuation and Taxation of Estate Property), Subchapter B, Chapter 308 (Notice to Beneficiaries and Claimants), Subchapter F, Chapter 351 (Powers and Duties of Personal Representatives in General), and Chapters 355 (Presentment and Payment of Claims) and 356 (Sale of Estate Property) that relates to a claim or the enforcement of a claim in a probate proceeding; and(2)
the taxing unit may not bring a suit in any other court to foreclose the lien securing payment of the taxes or to enforce personal liability for the delinquent taxes before the first day after the fourth anniversary of the date the application for the probate proceeding was filed.(e)
To foreclose the lien securing payment of the delinquent taxes, the taxing unit must bring a suit under Section 33.41 (Suit to Collect Delinquent Tax), Tax Code, in a court of competent jurisdiction for the county in which the taxes were imposed if:(1)
the probate proceedings have been pending in that county for more than four years; and(2)
the taxing unit did not present a delinquent tax claim under Subsection (c) against the estate in the probate proceeding.(f)
In a suit brought under Subsection (e), the taxing unit:(1)
shall make the personal representative of the decedent’s estate a party to the suit; and(2)
may not seek to enforce personal liability for the taxes against the estate of the decedent.
Source:
Section 34.002 — Actions to Collect Delinquent Property Taxes, https://statutes.capitol.texas.gov/Docs/ES/htm/ES.34.htm#34.002 (accessed Jun. 5, 2024).
