reglab/housing_qa huggingface dataset:
TX Tax Code § 33.475 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.475. Attorney Ad Litem Report; Approval of Fees

Sec. 33.475.  ATTORNEY AD LITEM REPORT; APPROVAL OF FEES.  (a)  In a suit to collect a delinquent tax, an attorney ad litem appointed by a court to represent the interests of a defendant served with process by means of citation by publication or posting shall submit to the court a report describing the actions taken by the attorney ad litem to locate and represent the interests of the defendant.(b)  The court may not approve the fees of the attorney ad litem until the attorney ad litem submits the report required by this section and the court determines that the actions taken by the attorney ad litem as described in the report were sufficient to discharge the attorney's duties to the defendant.|Added by Acts 2015, 84th Leg., R.S., Ch. 1090 (H.B. 2710), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 33.48 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.48. Recovery of Costs and Expenses

Sec. 33.48.  RECOVERY OF COSTS AND EXPENSES.  (a)  In addition to other costs authorized by law, a taxing unit is entitled to recover the following costs and expenses in a suit to collect a delinquent tax:(1)  all usual court costs, including the cost of serving process and electronic filing fees;(2)  costs of filing for record a notice of lis pendens against property;(3)  expenses of foreclosure sale;(4)  reasonable expenses that are incurred by the taxing unit in determining the name, identity, and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due;(5)  attorney's fees in the amount of 15 percent of the total amount of taxes, penalties, and interest due the unit; and(6)  reasonable attorney ad litem fees approved by the court that are incurred in a suit in which the court orders the appointment of an attorney to represent the interests of a defendant served with process by means of citation by publication or posting.(b)  Each item specified by Subsection (a) of this section is a charge against the property subject to foreclosure in the suit and shall be collected out of the proceeds of the sale of the property or, if the suit is for personal judgment, charged against the defendant.(c)  Fees collected for attorneys and other officials are fees of office, except that fees for contract attorneys representing a taxing unit that is joined or intervenes shall be applied toward the compensation due the attorney under the contract.(d)  A collector who accepts a payment of the court costs and other expenses described by this section shall disburse the amount of the payment as follows:(1)  amounts owing under Subsections (a)(1), (2), (3), and (6) are payable to the clerk of the court in which the suit is pending; and(2)  expenses described by Subsection (a)(4) are payable to the general fund of the taxing unit or to the person or entity who advanced the expense.|Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 131, eff. Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 1031, Sec. 16, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 906, Sec. 6(a), eff. Jan. 1, 1998;  Acts 2001, 77th Leg., ch. 1430, Sec. 23, eff. Sept. 1, 2001.Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 22, eff. September 1, 2005.Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 18, eff. June 14, 2013.Acts 2013, 83rd Leg., R.S., Ch. 1290 (H.B. 2302), Sec. 19, eff. September 1, 2013.|
TX Tax Code § 33.49 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.49. Liability of Taxing Unit for Costs

Sec. 33.49.  LIABILITY OF TAXING UNIT FOR COSTS.  (a)  Except as provided by Subsection (b), a taxing unit is not liable in a suit to collect taxes for court costs, including any fees for service of process or electronic filing, an attorney ad litem, arbitration, or mediation, and may not be required to post security for costs.(b)  A taxing unit shall pay the cost of publishing citations, notices of sale, or other notices from the unit's general fund as soon as practicable after receipt of the publisher's claim for payment.  The taxing unit is entitled to reimbursement from other taxing units that are parties to the suit for their proportionate share of the publication costs on satisfaction of any portion of the tax indebtedness before further distribution of the proceeds.  A taxing unit may not pay a word or line rate for publication of citation or other required notice that exceeds the rate the newspaper publishing the notice charges private entities for similar classes of advertising.|Acts 1979, 66th Leg., p. 2295, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 850, Sec. 1, eff. June 19, 1993;  Acts 2001, 77th Leg., ch. 1430, Sec. 24, eff. Sept. 1, 2001.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 19, eff. June 14, 2013.Acts 2013, 83rd Leg., R.S., Ch. 1290 (H.B. 2302), Sec. 20, eff. September 1, 2013.Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 16.002, eff. September 1, 2015.|
TX Tax Code § 33.50 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.50. Adjudged Value

Sec. 33.50.  ADJUDGED VALUE.  (a)  In a suit for foreclosure of a tax lien on property, the court shall determine the market value of the property on the date of trial.  The appraised value of the property according to the most recent appraisal roll approved by the appraisal review board is presumed to be its market value on the date of trial, and the person being sued has the burden of establishing that the market value of the property differs from that appraised value.  The court shall incorporate a finding of the market value of the property on the date of trial in the judgment.(b)  If the judgment in a suit to collect a delinquent tax is for the foreclosure of a tax lien on property, the order of sale shall specify that the property may be sold to a taxing unit that is a party to the suit or to any other person, other than a person owning an interest in the property or any party to the suit that is not a taxing unit, for the market value of the property stated in the judgment or the aggregate amount of the judgments against the property, whichever is less.(c)  The order of sale shall also specify that the property may not be sold to a person owning an interest in the property or to a person who is a party to the suit other than a taxing unit unless:(1)  that person is the highest bidder at the tax sale;  and(2)  the amount bid by that person is equal to or greater than the aggregate amount of the judgments against the property, including all costs of suit and sale.|Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 914, Sec. 5, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1481, Sec. 21, eff. Sept. 1, 1999.|
TX Tax Code § 33.52 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.52. Taxes Included in Judgment

Sec. 33.52.  TAXES INCLUDED IN JUDGMENT.  (a)  Only taxes that are delinquent on the date of a judgment may be included in the amount recoverable under the judgment by the taxing units that are parties to the suit.(b)  In lieu of stating as a liquidated amount the aggregate total of taxes, penalties, and interest due, a judgment may:(1)  set out the tax due each taxing unit for each year;  and(2)  provide that penalties and interest accrue on the unpaid taxes as provided by Subchapter A.(c)  For purposes of calculating penalties and interest due under the judgment, it is presumed that the delinquency date for a tax is February 1 of the year following the year in which the tax was imposed, unless the judgment provides otherwise.(d)  Except as provided by Section 34.05(k), a taxing unit's claim for taxes that become delinquent after the date of the judgment is not affected by the entry of the judgment or a tax sale conducted under that judgment.  Those taxes may be collected by any remedy provided by this title.|Amended by Acts 1997, 75th Leg., ch. 906, Sec. 8, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 981, Sec. 2;  Acts 1997, 75th Leg., ch. 1111, Sec. 3;  Acts 1999, 76th Leg., ch. 1481, Sec. 22, eff. Sept. 1, 1999.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 740 (H.B. 1118), Sec. 1, eff. June 17, 2011.|
TX Tax Code § 33.53 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.53. Order of Sale; Payment Before Sale

Sec. 33.53.  ORDER OF SALE;  PAYMENT BEFORE SALE.  (a)  If judgment in a suit to collect a delinquent tax is for foreclosure of a tax lien, the court shall order the property sold in satisfaction of the amount of the judgment.(b)  On application by a taxing unit that is a party to the judgment, the district clerk shall prepare an order to an officer authorized to conduct execution sales ordering the sale of the property.  If more than one parcel of property is included in the judgment, the taxing unit may specify particular parcels to be sold.  A taxing unit may request more than one order of sale as necessary to collect all amounts due under the judgment.(c)  An order of sale:(1)  shall be returned to the district clerk as unexecuted if not executed before the 181st day after the date the order is issued;  and(2)  may be accompanied by a copy of the judgment and a bill of costs attached to the order and incorporate the terms of the judgment or bill of costs by reference.(d)  A judgment or a bill of costs attached to the order of sale is not required to be certified.(e)  If the owner pays the amount of the judgment before the property is sold, the taxing unit shall:(1)  release the tax lien held by the taxing unit on the property;  and(2)  file for record with the clerk of the court in which the judgment was rendered a release of the lien.|Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 537, Sec. 1, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1481, Sec. 23, eff. Sept. 1, 1999.|
TX Tax Code § 33.54 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.54. Limitation on Actions Relating to Property Sold for Taxes

Sec. 33.54.  LIMITATION ON ACTIONS RELATING TO PROPERTY SOLD FOR TAXES.  (a)  Except as provided by Subsection (b), an action relating to the title to property may not be maintained against the purchaser of the property at a tax sale unless the action is commenced:(1)  before the first anniversary of the date that the deed executed to the purchaser at the tax sale is filed of record;  or(2)  before the second anniversary of the date that the deed executed to the purchaser is filed of record, if on the date that the suit to collect the delinquent tax was filed the property was:(A)  the residence homestead of the owner;  or(B)  land appraised or eligible to be appraised under Subchapter C or D, Chapter 23.(b)  If a person other than the purchaser at the tax sale or the person's successor in interest pays taxes on the property during the applicable limitations period and until the commencement of an action challenging the validity of the tax sale and that person was not served citation in the suit to foreclose the tax lien, that limitations period does not apply to that person.(c)  When actions are barred by this section, the purchaser at the tax sale or the purchaser's successor in interest has full title to the property, precluding all other claims.|Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 1136, Sec. 1, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1192, Sec. 1, eff. Sept. 1, 1997.|
TX Tax Code § 33.55 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.55. Effect of Judgment on Accrual of Penalties and Interest

Sec. 33.55.  EFFECT OF JUDGMENT ON ACCRUAL OF PENALTIES AND INTEREST.  A judgment for delinquent taxes does not affect the accrual after the date of the judgment of penalties and interest under this chapter on the taxes included in the judgment.|Added by Acts 1997, 75th Leg., ch. 1111, Sec. 4, eff. Sept. 1, 1997.|
TX Tax Code § 33.56 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter C. Delinquent Tax Suits|Section 33.56. Vacation of Judgment

Sec. 33.56.  VACATION OF JUDGMENT.  (a)  If, in a suit to collect a delinquent tax, a court renders a judgment for foreclosure of a tax lien on behalf of a taxing unit, any taxing unit that was a party to the judgment may file a petition to vacate the judgment on one or more of the following grounds:(1)  failure to join a person needed for just adjudication under the Texas Rules of Civil Procedure, including a taxing unit required to be joined under Section 33.44(a);(2)  failure to serve a person needed for just adjudication under the Texas Rules of Civil Procedure, including a taxing unit required to be joined under Section 33.44(a);(3)  failure of the judgment to adequately describe the property that is the subject of the suit;  or(4)  that the property described in the judgment was subject to multiple appraisals for the tax years included in the judgment.(b)  The taxing unit must file the petition under the same cause number as the delinquent tax suit and in the same court.(c)  The taxing unit may not file a petition if a tax sale of the property has occurred unless:(1)  the tax sale has been vacated by an order of a court;(2)  the property was bid off to a taxing unit under Section 34.01(j) and has not been resold;  or(3)  the tax sale or resale purchaser, or the purchaser's heirs, successors, or assigns, consents to the petition.(d)  Consent of the purchaser to a petition may be shown by:(1)  a written memorandum signed by the purchaser and filed with the court;(2)  the purchaser's joinder in the taxing unit's petition;(3)  a statement of the purchaser made in open court on the record in a hearing on the petition;  or(4)  the purchaser's signature of approval to an agreed order to grant the petition.(e)  A copy of the petition must be served in a manner authorized by Rule 21a, Texas Rules of Civil Procedure, on each party to the delinquent tax suit.(f)  If the court grants the petition, the court shall enter an order providing that:(1)  the judgment, any tax sale based on that judgment, and any subsequent resale are vacated;(2)  any applicable tax deed or applicable resale deed is canceled;(3)  the delinquent tax suit is revived;  and(4)  except in a case in which judgment is vacated under Subsection (a)(4), the taxes, penalties, interest, and attorney's fees and costs, and the liens that secure each of those items, are reinstated.|Added by Acts 1999, 76th Leg., ch. 626, Sec. 1, eff. August 30, 1999.  Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 25, eff. Sept. 1, 2001.|
TX Tax Code § 33.71 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.71. Masters for Tax Suits

Sec. 33.71.  MASTERS FOR TAX SUITS.  (a)  The court may, in delinquent tax suits, for good cause appoint a master in chancery for each case as desired, who shall be a citizen of this state and not an attorney for either party to the action, nor related to either party, who shall perform all of the duties required by the court, be under orders of the court, and have the power the master of chancery has in a court of equity.(b)  The order of reference to the master may specify or limit the master's powers, and may direct the master to report only upon particular issues, or to do or perform particular acts, or to receive and report evidence only, and may fix the time and place for beginning and closing the hearings and for the filing of the master's report.(c)  Subject to the limitations and specifications stated in the order, the master may:(1)  regulate all proceedings in every hearing before the master and do all acts and take all measures necessary or proper for the efficient performance of duties under the order;(2)  require the production of evidence upon all matters embraced in the reference, including the production of books, papers, vouchers, documents, and other writings applicable to the case;(3)  rule upon the admissibility of evidence, unless otherwise directed by the order of reference;(4)  put witnesses on oath, and examine them; and(5)  call the parties to the action and examine them upon oath.(d)  When a party requests, the master shall make a record of the evidence offered and excluded in the same manner as provided for a court sitting in the trial of a case.(e)  The clerk of the court shall forthwith furnish the master with a copy of the order of reference.(f)  The parties may procure the attendance of witnesses before the master by the issuance and service of process as provided by law.(g)  A pretrial ruling of a tax master from which a mandamus is sought must be appealed to the referring court before the initiation of mandamus proceedings before the court of appeals.(h)  Notwithstanding any other law or requirement, an attorney appointed a master under this section may practice law in the referring court if otherwise qualified to do so.|Added by Acts 1983, 68th Leg., p. 5058, ch. 916, Sec. 1, eff. Sept. 1, 1983.  Transferred from Sec. 1.13, and amended by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.  Amended by Acts 2001, 77th Leg., ch. 326, Sec. 1, eff. May 24, 2001.|
TX Tax Code § 33.72 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.72. Report Transmitted to Court; Notice

Sec. 33.72.  REPORT TRANSMITTED TO COURT;  NOTICE.  (a)  At the conclusion of any hearing conducted by a master that results in a recommendation of a final judgment or on the request of the referring court, the master shall transmit to the referring court all papers relating to the case, with the master's signed and dated report.(b)  After the master's report has been signed, the master shall give to the parties participating in the hearing notice of the substance of the report.  The master's report may contain the master's findings, conclusions, or recommendations.  The master's report must be in writing in a form as the referring court may direct.  The form may be a notation on the referring court's docket sheet.(c)  If the master's report recommends a final judgment, notice of the right of appeal to the judge of the referring court shall be given to all parties.|Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.|
TX Tax Code § 33.73 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.73. Court Action on Master's Report; Master's Compensation

Sec. 33.73.  COURT ACTION ON MASTER'S REPORT;  MASTER'S COMPENSATION.  (a)  After the master's report is filed, and unless a party has filed a written notice of appeal to the referring court, the court may confirm, modify, correct, reject, reverse, or recommit the report as the court may deem proper and necessary in the particular circumstances of the case.(b)  The court shall award reasonable compensation to the master to be taxed as costs of suit.(c)  The district clerk shall collect the fees taxed as costs of suit and award the fees to the master as required under Subsection (b) in each delinquent tax suit for which a master is appointed under Section 33.71, regardless of the disposition of the suit subject to this subsection.  Fees may not be collected or awarded in a suit dismissed by the master unless the master:(1)  held at least one hearing on the suit; or(2)  prepared for the suit for at least a number of hours equivalent to the time typically required to conduct a hearing.|Added by Acts 1983, 68th Leg., p. 5058, ch. 916, Sec. 1, eff. Sept. 1, 1983.  Transferred from Sec. 1.13, and amended by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.Amended by: Acts 2017, 85th Leg., R.S., Ch. 368 (H.B. 3389), Sec. 1, eff. September 1, 2017.|
TX Tax Code § 33.74 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.74. Appeal of Recommendation of Final Judgment to the Referring Court or on Request of the Referring Court

Sec. 33.74.  APPEAL OF RECOMMENDATION OF FINAL JUDGMENT TO THE REFERRING COURT OR ON REQUEST OF THE REFERRING COURT.  (a)  Any party is entitled to a hearing by the judge of the referring court, if within 10 days, computed in the manner provided by Rule 4 of the Texas Rules of Civil Procedure, after the master gives the notice required by Section 33.72(c), an appeal of the master's report is filed with the referring court.  The first day of the appeal time to the referring court begins on the day after the date on which the master gives the notice.(b)  The notice required by Section 33.72(c) may be given in open court or may be given by first class mail.  If the notice is given by first class mail the notice is considered to have been given on the third day after the date of the mailing.(c)  All appeals to the referring court shall be in writing specifying the findings and conclusions of the master that are objected to and the appeal shall be limited to those findings and conclusions.(d)  On appeal to the referring court, the parties may present witnesses as in a hearing de novo only on the issues raised in the appeal.(e)  Notice of any appeal to the referring court shall be given to opposing counsel under Rule 72 of the Texas Rules of Civil Procedure.(f)  If an appeal to the referring court is filed by a party, any other party may file an appeal to the referring court not later than the seventh day after the date the initial appeal was filed.(g)  The referring court, after notice to the parties, shall hold a hearing on all appeals not later than the 45th day after the date on which the initial appeal was filed with the referring court.(h)  Before a hearing before a master, the parties may waive the right of appeal to the referring court in writing or on the record.(i)  The failure to appeal to the referring court, by waiver or otherwise, a master's report that is approved by the referring court does not deprive any party of the right to appeal to or request other relief from a court of appeals or the supreme court.  The date of the signing of an order or judgment by the referring court is the controlling date for the purposes of appeal to or request for other relief from a court of appeals or the supreme court.|Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.|
TX Tax Code § 33.75 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.75. Decree or Order of Court

Sec. 33.75.  DECREE OR ORDER OF COURT.  If an appeal to the referring court is not filed or the right to an appeal to the referring court is waived, the findings and recommendations of the master become the decree or order of the referring court on the referring court's signing an order or decree conforming to the master's report.|Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.|