§ 36.043 ADDITIONAL PENALTY FOR COLLECTION COSTS OF DELINQUENT TAXES.
   To enforce the collection of delinquent taxes pursuant to Tex. Tax Code Ch. 33, it is hereby provided, as authorized in Tex. Tax Code § 33.01, that taxes that remain delinquent on July 1 of the year in which they become delinquent shall incur an additional penalty in the amount of 12% of the amount of taxes, penalty, and interest due, to defray the costs of collection.