Opinion No.

The Honorable James M. Kuboviak County Attorney Brazos County 300 East 26th Street, Suite 325 Bryan, Texas 77803

Re: Whether a delinquent tax penalty to defray collection costs authorized pursuant to Tax Code section 33.07 applies to taxes delinquent on or after July 1 under Tax Code sections31.03, 31.031, 31.032, or 31.04 (RQ-970)

Dear Mr. Kuboviak:

On behalf of the Tax Assessor-Collector of Brazos County, you ask whether a delinquent tax penalty to defray collection costs authorized under section 33.07 of the Tax Code with respect to taxes that remain delinquent on July 1 of the year in which…