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Sec. 33.71. MASTERS FOR TAX Satisfies. (a) The courtroom might, in delinquent tax satisfies, permanently bring about appoint a grasp in chancery for each case as sought after, who shall be a citizen of this point out rather than a lawyer for possibly occasion on the action, nor connected to both occasion, who shall execute all of the duties necessary from the courtroom, be less than orders of your courtroom, and possess the ability the learn of chancery has in a very court of equity.
(b) Following the master's report continues to be signed, the learn shall give on the functions taking part in the Listening to detect on the compound from the report.
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Following an affidavit is submitted beneath this subsection, a taxing unit may not file go well with to collect delinquent taxes around the home for which selection is deferred until eventually the person no more owns and occupies the property to be a home homestead.
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(one) the individual whose property the applicant intends to seize is delinquent while in the payment of taxes, penalties, and fascination in the quantity mentioned in the applying; or
(2) the collector would not know and by doing exercises reasonable diligence are not able to determine the delinquent taxpayer's title and handle.
(d) A tax lien attaches to the home on which the tax is imposed to safe payment with the penalty.
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The master's report may possibly include the grasp's conclusions, conclusions, or recommendations. The grasp's report need to be in creating in a very type as being the referring court may direct. The shape could be a notation on the referring court's docket sheet.
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