Texas Tax Code 321.309 – Suit for Tax Collection
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(a) A municipality 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 municipality under this chapter.
(b) A municipality may bring suit for the collection of taxes owed to the municipality under this chapter if:
(1) the taxes are certified by the comptroller in the notice required by Section 321.302(d);
(2) a written notice of the tax delinquency and the municipality’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.
Terms Used In Texas Tax Code 321.309
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
- Plaintiff: The person who files the complaint in a civil lawsuit.
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005