Texas § TX.33.21 - PROPERTY SUBJECT TO SEIZURE
Full text of Texas The Texas Constitution § TX.33.21 — PROPERTY SUBJECT TO SEIZURE, with citation guidance and answers to common questions.
§ TX.33.21. PROPERTY SUBJECT TO SEIZURE
PROPERTY SUBJECT TO SEIZURE. (a) A person's personal property is subject to seizure for the payment of a delinquent tax, penalty, and interest he owes a taxing unit on property. (b) A person's personal property is subject to seizure for the payment of a tax imposed by a taxing unit on the person's property before the tax becomes delinquent if: (1) the collector discovers that property on which the tax has been or will be imposed is about to be: (A) removed from the county; or (B) sold in a liquidation sale in connection with the cessation of a business; and (2) the collector knows of no other personal property in the county from which the tax may be satisfied. (c) Current wages in the possession of an employer are not subject to seizure. (d) In this subchapter, "personal property" means: (1) tangible personal property; (2) cash on hand; (3) notes or accounts receivable, including rents and royalties; (4) demand or time deposits; and (5) certificates of deposit. Acts 1979, 66th Leg., p. 2292, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4828, ch. 851, Sec. 23, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 17, eff. Sept. 1, 2001. Amended by: Acts 2007, 80th Leg., R.S., Ch. 309 (H.B. 1910 ), Sec. 1, eff. September 1, 2007.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.33.21
What does The Texas Constitution § TX.33.21 cover?
Section TX.33.21 ("PROPERTY SUBJECT TO SEIZURE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.33.21?
A common citation format is "The Texas Constitution § TX.33.21" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.33.21 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.