This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Issue Date:
Revised Date: 2018-01-24

Legal Citations

  • Tax Code sec. 34.03

Object Type

Cash — Other Revenue

Origin Date

1953 by the 53rd Leg.

Description

To record the receipt of proceeds from the sale of property for delinquent taxes, over and above the amount necessary to defray the costs of suit and sale and to fully discharge the judgments against said property.

Due Date

Upon sale of property.

Collecting Agencies

  • Sheriff or constable making the sale.

Note

Unclaimed amounts were in custody with the county clerk until 7 years elapsed, at which time they were remitted to the Treasurer and deposited to General Revenue.

Codified from Vernon's Texas Civil Statutes art. 7345b, sec. 8 to Tax Code sec.34.03 by S.B. 621, 66th Leg., R.S.

No longer remitted to the Treasurer for deposit to General Revenue by H.B. 30, 67th Leg., 1st C.S.

7 year threshold deleted by S.B. 337, 76th Leg., R.S.

Inactivated January 2018 as no longer used.

USAS Values

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