Tex. Tax Code § 321.308
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment of taxes under this chapter, the comptroller shall sell sufficient property to pay the delinquent taxes and penalties of both taxes. The proceeds of a sale of seized property shall first be applied to the payment of amounts due the state and the remainder, if any, to the amounts due to the municipality to which the taxes are due.
Tex. Tax Code § 321.308