Tex. Tax Code Section 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 (Comptroller’s Reporting Duties)(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.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: Section 323.309 — Suit for Tax Collection, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­323.­htm#323.­309 (accessed Jun. 5, 2024).

323.001
Short Title 323.002
Definitions 323.003
Other Portions of Tax Applicable 323.101
Tax Authorized 323.102
Effective Dates: New Tax, Tax Repeal 323.103
Sales Tax 323.104
Use Tax 323.105
Crime Control District Tax 323.201
Computation of Sales Taxes 323.202
Method of Reporting: Retailers Having Sales Below Taxable Amount 323.203
Consummation of Sale 323.204
Computation of Use Tax 323.205
Use Tax: County in Which Use Occurs 323.206
County Tax Inapplicable When No State Tax 323.207
State Exemptions Applicable 323.208
Telecommunications Exemption 323.209
Transition Exemption 323.301
Comptroller to Collect and Administer Taxes 323.302
Comptroller’s Reporting Duties 323.303
Sales Tax Permits and Exemption and Resale Certificates 323.304
Discounts for Prepayment and Tax Collection 323.305
Penalties 323.306
Comptroller’s Rules 323.307
Delinquent Taxes: Limitations 323.308
Seizure and Sale of Property 323.309
Suit for Tax Collection 323.310
Disapproval of County Suit 323.311
Judgments in County Suit 323.312
Retention of Certain County Sales Taxes 323.401
Calling of Election 323.402
Deadlines After Petition 323.403
Time of Election 323.404
Ballot Wording 323.405
Official Results of Election 323.406
Frequency of Election 323.407
Election Contest: Notice 323.408
Election Contest: Delayed Effective Date 323.501
Trust Account 323.502
Distribution of Trust Funds 323.503
State’s Share 323.504
Amounts Retained in Trust Account 323.505
Use of Tax Revenue 323.510
Reallocation of County or Local Governmental Entity Tax Revenue 323.3022
Tax Information 323.5041
Interest on Tax Revenue
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Accessed:
Jun. 5, 2024

§ 323.309’s source at texas​.gov