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(1) accrues fascination in a amount of six per cent for every year or part of a 12 months the tax remains unpaid; and
(b) A match to collect a delinquent tax takes priority in excess of all other suits pending in appellate courts.
(b) The courtroom shall apportion the taxes, penalties, fascination, and prices sued for towards the homeowners from the assets in proportion towards the curiosity of each. If an owner pays the taxes, penalties, curiosity, and charges apportioned to him, the house partitioned to him is no cost from further claim or lien for the taxes involved in the fit.
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(d) In lieu of your penalty imposed beneath Subsection (a), a delinquent tax incurs a penalty of fifty percent of the amount of the tax without having regard to the volume of months the tax continues to be delinquent In the event the tax is delinquent because the assets operator acquired an exemption below:
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(eleven) the legal professional signing the petition is legally authorized to prosecute the accommodate on behalf with the taxing unit.
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