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Information on Tax Cases and Requests for Excess Proceeds

This information is applicable to both Waller County and Grimes County

Tax cases for the collection of unpaid property taxes are filed by one or more of the taxing jurisdictions located within or serving the county, or a part of the county. Tax cases are handled by attorneys specifically employed by the taxing jurisdictions to collect unpaid property taxes. The County Tax Assessor/Collector does not directly file tax lawsuits for the collection of unpaid property taxes, although that office provides information and data for use by those tax attorneys. This website does not provide further information or guidance on property tax collection as that is a unique and complex area of the law. If a person is self-represented in a tax lawsuit, you may wish to see the section on this site about self-represented litigants.

Applications for Payment of Excess Proceeds is a specific application to recover excess money left over after a tax sale once all taxes owing have been paid. The procedures and requirements for filing such an application are covered in the Texas Property Tax Code, and is not covered on this website. Once an eligible party has complied with the filing requirements for an Application for Payment of Excess Proceeds, that party may set the matter for submission by using the Notice of Submission form found on this website, or similar notice. This Court requires a minimum 21-day notice on the submission, and requires that all affected tax entities and jurisdictions be noticed with the submission, specifically and by name and address. A statement that "all parties" or "all jurisdictions" have been notified is not sufficient and will not be honored by the Court. The Application must also include a proposed Order that includes the amount requested, and a statement that allows for all fees due and owing to the Clerk to be withheld. All other statutory language must be included in the Application, Notice, and Order. Alternatively, if the proposed Order contains the approval by the attorneys for all taxing jurisdictions affected, the Application may be made with immediate submission.

 

 

Click here for a sample Notice of Submission form