Local Government Code of 1991
Section 174. Civil Remedies. - The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be:
(a) By administrative action thru distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property;
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the local government unit concerned.