Texas Local Government Code 62.093 – Delinquent Taxes
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Terms Used In Texas Local Government Code 62.093
- Lien: A claim against real or personal property in satisfaction of a debt.
- Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
- Property: means real and personal property. See Texas Government Code 311.005
A receiver for an abolished municipality may bring suit against a delinquent taxpayer and enforce a lien against the taxpayer’s property in the same manner as if the corporate existence of the municipality had not been abolished and the levy and assessment had been made by the municipality’s governing body and assessor.