reglab/housing_qa huggingface dataset:
TX Tax Code § 33.76 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.76. Jury Trial Demanded

Sec. 33.76.  JURY TRIAL DEMANDED.  (a)  In a trial on the merits, if a jury trial is demanded and a jury fee is paid, as prescribed by Rule 216, Texas Rules of Civil Procedure, the master shall refer any matters requiring a jury back to the referring court for a full trial before the referring court and jury.  However, the master shall conduct all pretrial work necessary to prepare the case for a jury trial.(b)  The master may require all parties to submit a proposed jury charge or other pretrial order or sanction the parties for failure to present or prepare a proper pretrial order.|Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.|
TX Tax Code § 33.77 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.77. Effect of Master's Report Pending Appeal

Sec. 33.77.  EFFECT OF MASTER'S REPORT PENDING APPEAL.  Pending appeal of the master's report to the referring court, the decisions and recommendations of the master are in full force and effect and are enforceable as an order of the referring court, except for orders providing for incarceration or for the appointment of a receiver.|Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.|
TX Tax Code § 33.78 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.78. Masters May Not Be Appointed Under Texas Rules of Civil Procedure

Sec. 33.78.  MASTERS MAY NOT BE APPOINTED UNDER TEXAS RULES OF CIVIL PROCEDURE.  A court may not appoint a master under Rule 171, Texas Rules of Civil Procedure, in a delinquent tax suit.|Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.|
TX Tax Code § 33.79 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.79. Immunity

Sec. 33.79.  IMMUNITY.  A master appointed under this subchapter has the judicial immunity of a district judge.  All existing immunity granted masters by law, express or implied, continues in full force and effect.|Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.|
TX Tax Code § 33.80 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter D. Tax Masters|Section 33.80. Court Reporter

Sec. 33.80.  COURT REPORTER.  A court reporter is not required during a hearing held by a master appointed under this subchapter.  A party, the master, or the referring court may provide for a reporter during the hearing.  The record may be preserved by any other means approved by the master.  The referring court or master may tax the expense of preserving the record as costs.|Added by Acts 1991, 72nd Leg., ch. 525, Sec. 1, eff. Sept. 1, 1991.|
TX Tax Code § 33.91 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter E. Seizure of Real Property|Section 33.91. Property Subject to Seizure by Municipality

Sec. 33.91.  PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY.  (a)  After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a municipality for the payment of delinquent ad valorem taxes, penalties, and interest the person owes on the property and the amount secured by a municipal health or safety lien on the property if:(1)  the property:(A)  is in a municipality;(B)  is less than one acre;  and(C)  has been abandoned for at least one year;(2)  the taxes on the property are delinquent for:(A)  each of the preceding five years;  or(B)  each of the preceding three years if a lien on the property has been created on the property in favor of the municipality for the cost of remedying a health or safety hazard on the property;  and(3)  the tax collector of the municipality determines that seizure of the property under this subchapter for the payment of the delinquent taxes, penalties, and interest, and of a municipal health and safety lien on the property, would be in the best interest of the municipality and the other taxing units after determining that the sum of all outstanding tax and municipal claims against the property plus the estimated costs under Section 33.48 of a standard judicial foreclosure exceed the anticipated proceeds from a tax sale.(b)  The seizure and sale may not be set aside or voided because of any error in determination.(c)  For purposes of this section, a property is presumed to have been abandoned for at least one year if, during that period, the property has remained vacant and a lawful act of ownership of the property has not been exercised.  The tax collector of a municipality may rely on the affidavit of any competent person with personal knowledge of the facts in determining whether a property has been abandoned or vacant.  For purposes of this subsection:(1)  property is considered vacant if there is an absence of any activity by the owner, a tenant, or a licensee related to residency, work, trade, business, leisure, or recreation;  and(2)  "lawful act of ownership" includes mowing or cutting grass or weeds, repairing or demolishing a structure or fence, removing debris, or other form of property upkeep or maintenance performed by or at the request of the owner of the property.|Added by Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995.  Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 319, Sec. 2, eff. June 18, 2003.|
TX Tax Code § 33.911 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter E. Seizure of Real Property|Section 33.911. Property Subject to Seizure by County

Sec. 33.911.  PROPERTY SUBJECT TO SEIZURE BY COUNTY.  (a)  After notice has been provided to a person, the person's real property, whether improved or unimproved, is subject to seizure by a county for the payment of delinquent ad valorem taxes, penalties, and interest the person owes on the property if:(1)  the property:(A)  is in the county;(B)  is not in a municipality;  and(C)  has been abandoned for at least one year;(2)  the taxes on the property are delinquent for each of the preceding five years;  and(3)  the county tax assessor-collector determines that seizure of the property under this subchapter for the payment of the delinquent taxes, penalties, and interest would be in the best interest of the county and the other taxing units after determining that the sum of all outstanding tax and county claims against the property plus the estimated costs under Section 33.48 of a standard judicial foreclosure exceed the anticipated proceeds from a tax sale.(b)  The seizure and sale may not be set aside or voided because of any error in determination.(c)  For purposes of this section, a property is presumed to have been abandoned for at least one year if, during that period, the property has remained vacant and a lawful act of ownership of the property has not been exercised.  The tax collector of a county may rely on the affidavit of any competent person with personal knowledge of the facts in determining whether a property has been abandoned or vacant.  For purposes of this subsection:(1)  property is considered vacant if there is an absence of any activity by the owner, a tenant, or a licensee related to residency, work, trade, business, leisure, or recreation;  and(2)  "lawful act of ownership" includes mowing or cutting grass or weeds, repairing or demolishing a structure or fence, removing debris, or other form of property upkeep or maintenance performed by or at the request of the owner of the property.|Added by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2003, 78th Leg., ch. 319, Sec. 3, eff. June 18, 2003.|
TX Tax Code § 33.92 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter E. Seizure of Real Property|Section 33.92. Institution of Seizure

Sec. 33.92.  INSTITUTION OF SEIZURE.  (a)  After property becomes subject to seizure under Section 33.91 or 33.911, the collector for a municipality or a county, as appropriate, may apply for a tax warrant to a district court in the county in which the property is located.(b)  The court shall issue the tax warrant if by affidavit the collector shows that the property is subject to seizure under Section 33.91 or 33.911.  The collector may show that the property has been abandoned or vacant for at least one year, as required by Section 33.91(a)(1)(C) or 33.911(a)(1)(C) by affidavit of any competent person with personal knowledge of the relevant facts.(c)  The court issuing the tax warrant shall include a statement as to the appraised value of the property according to the most recent appraisal roll approved by the appraisal review board.  That value is presumed to be the market value of the property on the date that the warrant is issued.(d)  The collector is entitled, on request in the application, to recover attorney's fees in an amount equal to the compensation specified in the contract with the attorney for collection of the delinquent taxes, penalties, and interest on the property if:(1)  the taxing unit served by the collector contracts with an attorney under Section 6.30;(2)  the existence of the contract and the amount of attorney's fees that equal the compensation specified in the contract are supported by the affidavit of the collector;  and(3)  the delinquent tax sought to be recovered is not subject to an additional penalty under Section 33.07 or 33.08 at the time the application is filed.|Added by Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995.  Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 319, Sec. 5, eff. June 18, 2003.|
TX Tax Code § 33.93 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter E. Seizure of Real Property|Section 33.93. Tax Warrant

Sec. 33.93.  TAX WARRANT.  (a)  A tax warrant shall direct the sheriff or a constable in the county and the collector for the municipality or the county to seize the property described in the warrant, subject to the right of redemption, for the payment of the ad valorem taxes, penalties, and interest owing on the property included in the application, any attorney's fees included in the application as provided by Section 33.92(d), the amount secured by a municipal health or safety lien on the property included in the application, and the costs of seizure and sale.  The warrant shall direct the person whose property is seized to disclose to a person executing the warrant the name and address if known of any other person having an interest in the property.(b)  A bond may not be required of a municipality or county for issuance or delivery of a tax warrant, and a fee or court cost may not be charged for issuance or delivery of the warrant.(c)  On issuance of a tax warrant, the collector shall take possession of the property pending its sale by the officer charged with selling the property.|Added by Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995.  Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 319, Sec. 6, eff. June 18, 2003.|
TX Tax Code § 33.94 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter E. Seizure of Real Property|Section 33.94. Notice of Tax Sale

Sec. 33.94.  NOTICE OF TAX SALE.  (a)  After a seizure of property, the collector for the municipality or county shall make a reasonable inquiry to determine the identity and address of any person, other than the person against whom the tax warrant is issued, having an interest in the property.  The collector shall deliver as soon as possible a notice stating the time and place of the sale and briefly describing the property seized to:(1)  the person against whom the warrant is issued, including each person to whom notice was provided under Section 33.912(a);(2)  each person to whom notice was provided under Section 33.912(b)(1);  and(3)  any other person the collector determines has an interest in the property if the collector can ascertain the address of the other person.(b)  Failure to send or receive a notice required by this section does not affect the validity of the sale of the seized property or title to the property.|Added by Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995.  Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 319, Sec. 7, eff. June 18, 2003.|
TX Tax Code § 33.95 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 33 - Delinquency|Subchapter E. Seizure of Real Property|Section 33.95. Purchaser

Sec. 33.95.  PURCHASER.  A purchaser for value at or subsequent to the tax sale may conclusively presume the validity of the sale and takes free of any claim of a party with a prior interest in the property subject to the provisions of Section 16.002(b), Civil Practice and Remedies Code, and subject to applicable rights of redemption.|Added by Acts 1995, 74th Leg., ch. 1017, Sec. 1, eff. Aug. 28, 1995.  Amended by Acts 1997, 75th Leg., ch. 914, Sec. 1, eff. Sept. 1, 1997.|
TX Tax Code § 34.011 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 34 - Tax Sales and Redemption|Subchapter A. Tax Sales|Section 34.011. Bidder Registration

Sec. 34.011.  BIDDER REGISTRATION.  (a)  This section applies only to a sale of real property under this chapter conducted in a county in which the commissioners court by order has adopted the provisions of this section.(b)  A commissioners court may require that, to be eligible to bid at a sale of real property under this chapter, a person must be registered as a bidder with the county assessor-collector before the sale begins. The county assessor-collector may adopt rules governing the registration of bidders under this section. The county assessor-collector may require a person registering as a bidder:(1)  to designate the person's name and address;(2)  to provide valid proof of identification;(3)  to provide written proof of authority to bid on behalf of another person, if applicable; (4)  to provide any additional information reasonably required by the county assessor-collector; and(5)  to at least annually execute a statement on a form provided by the county assessor-collector certifying that there are no delinquent ad valorem taxes owed by the person registering as a bidder to the county or to any taxing unit having territory in the county.(c)  The county assessor-collector shall issue a written registration statement to a person who has registered as a bidder under this section. A person is not eligible to bid at a sale of real property under this chapter unless the county assessor-collector has issued a written registration statement to the person before the sale begins.|Added by Acts 2015, 84th Leg., R.S., Ch. 1126 (H.B. 3951), Sec. 1, eff. January 1, 2016.|
TX Tax Code § 34.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 34 - Tax Sales and Redemption|Subchapter A. Tax Sales|Section 34.02. Distribution of Proceeds

Sec. 34.02.  DISTRIBUTION OF PROCEEDS.  (a)  The proceeds of a tax sale under Section 33.94 or 34.01 shall be applied in the order prescribed by Subsection (b). The amount included under each subdivision of Subsection (b) must be fully paid before any of the proceeds may be applied to the amount included under a subsequent subdivision.(b)  The proceeds shall be applied to:(1)  the costs of advertising the tax sale;(2)  any fees ordered by the judgment to be paid to an appointed attorney ad litem;(3)  the original court costs payable to the clerk of the court;(4)  the fees and commissions payable to the officer conducting the sale;(5)  the expenses incurred by a taxing unit in determining necessary parties and in procuring necessary legal descriptions of the property if those expenses were awarded to the taxing unit by the judgment under Section 33.48(a)(4);(6)  the taxes, penalties, interest, and attorney's fees that are due under the judgment;  and(7)  any other amount awarded to a taxing unit under the judgment.(c)  If the proceeds are not sufficient to pay the total amount included under any subdivision of Subsection (b), each participant in the amount included under that subdivision is entitled to a share of the proceeds in an amount equal to the proportion its entitlement bears to the total amount included under that subdivision.(d)  The officer conducting a sale under Section 33.94 or 34.01 shall pay any excess proceeds after payment of all amounts due all participants in the sale as specified by Subsection (b) to the clerk of the court issuing the warrant or order of sale.(e)  In this section, "taxes" includes a charge, fee, or expense that is expressly authorized by Section 32.06 or 32.065.|Acts 1979, 66th Leg., p. 2297, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1995, 74th Leg., ch. 131, Sec. 2, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1481, Sec. 25, eff. Sept. 1, 1999;  Acts 2003, 78th Leg., ch. 319, Sec. 9, eff. June 18, 2003.|
TX Tax Code § 34.021 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 34 - Tax Sales and Redemption|Subchapter A. Tax Sales|Section 34.021. Distribution of Excess Proceeds in Other Tax Foreclosure Proceedings

Sec. 34.021.  DISTRIBUTION OF EXCESS PROCEEDS IN OTHER TAX FORECLOSURE PROCEEDINGS.  A person conducting a sale for the foreclosure of a tax lien under Rule 736 of the Texas Rules of Civil Procedure shall, within 10 days of the sale, pay any excess proceeds after payment of all amounts due all participants in the sale to the clerk of the court that issued the order authorizing the sale.  The excess proceeds from such a sale shall be handled according to Sections 34.03 and 34.04 of this code.|Added by Acts 2009, 81st Leg., R.S., Ch. 254 (H.B. 406), Sec. 1, eff. September 1, 2009.|
TX Tax Code § 34.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 34 - Tax Sales and Redemption|Subchapter A. Tax Sales|Section 34.03. Disposition of Excess Proceeds

Sec. 34.03.  DISPOSITION OF EXCESS PROCEEDS.  (a)  The clerk of the court shall:(1)  if the amount of excess proceeds is more than $25, before the 31st day after the date the excess proceeds are received by the clerk, send by certified mail, return receipt requested, a written notice to the former owner of the property, at the former owner's last known address according to the records of the court or any other source reasonably available to the court, that:(A)  states the amount of the excess proceeds;(B)  informs the former owner of that owner's rights to claim the excess proceeds under Section 34.04; and(C)  includes a copy or the complete text of this section and Section 34.04;(2)  regardless of the amount, keep the excess proceeds paid into court as provided by Section 34.02(d) for a period of two years after the date of the sale unless otherwise ordered by the court; and(3)  regardless of the amount, send to the attorney general notice of the deposit and amount of excess proceeds if the attorney general or a state agency represented by the attorney general is named as an in rem defendant in the underlying suit for seizure of the property or foreclosure of a tax lien on the property.(b)  If no claimant establishes entitlement to the proceeds within the period provided by Subsection (a), the clerk shall distribute the excess proceeds to each taxing unit participating in the sale in an amount equal to the proportion its taxes, penalties, and interests bear to the total amount of taxes, penalties, and interest due all participants in the sale.(c)  The clerk shall note on the execution docket in each case the amount of the excess proceeds, the date they were received, and the date they were transmitted to the taxing units participating in the sale.  Any local government record data may be stored electronically in addition to or instead of source documents in paper or other media.|Acts 1979, 66th Leg., p. 2298, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 169, ch. 13, Sec. 132, eff. Jan. 1, 1982;  Acts 1999, 76th Leg., ch. 1185, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 421 (S.B. 886), Sec. 2, eff. September 1, 2011.Acts 2015, 84th Leg., R.S., Ch. 636 (S.B. 1725), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 34.06 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 34 - Tax Sales and Redemption|Subchapter A. Tax Sales|Section 34.06. Distribution of Proceeds of Resale

Sec. 34.06.  DISTRIBUTION OF PROCEEDS OF RESALE.  (a)  The proceeds of a resale of property purchased by a taxing unit at a tax foreclosure sale shall be paid to the purchasing taxing unit.(b)  The proceeds of the resale shall be distributed as required by Subsections (c)-(e).(c)  The purchasing taxing unit shall first retain an amount from the proceeds to reimburse the unit for reasonable costs, as defined by Section 34.21, incurred by the unit for:(1)  maintaining, preserving, and safekeeping the property;(2)  marketing the property for resale;  and(3)  costs described by Subsection (f).(d)  After retaining the amount authorized by Subsection (c), the purchasing taxing unit shall then pay all costs of the suit and the sale of the property in the same manner and in the same order of priority as provided by Sections 34.02(b)(1)-(5).(e)  After making the distribution under Subsection (d), any remaining balance of the proceeds shall be paid to each taxing unit participating in the sale in an amount equal to the proportion each participant's taxes, penalties, and interest bear to the total amount of taxes, penalties, and interest adjudged to be due all participants in the sale.(f)  The purchasing taxing unit is entitled to recover from the proceeds of a resale of the property any cost incurred by the taxing unit in inspecting the property to determine whether there is a release or threatened release of solid waste from the property in violation of Chapter 361, Health and Safety Code, or a rule adopted or permit or order issued by the Texas Natural Resource Conservation Commission under that chapter, or a discharge or threatened discharge of waste or a pollutant into or adjacent to water in this state from a point of discharge on the property in violation of Chapter 26, Water Code, or a rule adopted or permit or order issued by the commission under that chapter, and in taking action to remove or remediate the release or threatened release or discharge or threatened discharge regardless of whether the taxing unit:(1)  was required by law to incur the cost;  or(2)  obtained the consent of each taxing unit entitled to receive proceeds of the sale under the judgment of foreclosure to incur the cost.|Acts 1979, 66th Leg., p. 2299, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 38, Sec. 1, eff. May 5, 1997;  Acts 1997, 75th Leg., ch. 906, Sec. 10, eff. Jan. 1, 1998;  Acts 1997, 75th Leg., ch. 914, Sec. 3, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1481, Sec. 30, eff. Sept. 1, 1999;  Acts 2003, 78th Leg., ch. 319, Sec. 11, eff. June 18, 2003.|