(a) Each year the collector for each taxing unit shall prepare a current and a cumulative delinquent tax roll for the taxing unit.
(b) The collector for a taxing unit shall indicate on each delinquent tax roll for the taxing unit that a delinquent tax included on the roll is deferred or abated under Section 33.06 or 33.065, if applicable.
Official text of the Texas Tax Code as published by the Texas Legislative Council.