§ 78.078. Additional penalty for delinquent collection costs.  


Latest version.
  • Property taxes that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection in the amount of 15 per cent of the amount of taxes, penalty and interest due.

(Code 1970, § 26-3)

State law reference

Authority, V.T.C.A., Tax Code § 33.07.