reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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, 34.01, or 34.0101 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, 34.01, or 34.0101 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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091), Sec. 3, eff. September 1, 2023.
2023 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.
2023 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.
(d)  The clerk may deduct from the amount of the excess proceeds the cost of postage for sending to the former owner of the property a notice under Subsection (a)(1).
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.
Acts 2023, 88th Leg., R.S., Ch. 760 (H.B. 4250), Sec. 1, eff. September 1, 2023.
2023 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.
2023 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 34.08. Challenge to Validity of Tax Sale

Sec. 34.08.  CHALLENGE TO VALIDITY OF TAX SALE.  (a)  A person may not commence an action that challenges the validity of a tax sale under this chapter unless the person:
(1)  deposits into the registry of the court an amount equal to the amount of the delinquent taxes, penalties, and interest specified in the judgment of foreclosure obtained against the property plus all costs of the tax sale;  or
(2)  files an affidavit of inability to pay under Rule 145, Texas Rules of Civil Procedure.
(b)  A person may not commence an action challenging the validity of a tax sale after the time set forth in Section 33.54(a)(1) or (2), as applicable to the property, against a subsequent purchaser for value who acquired the property in reliance on the tax sale.  The  purchaser may conclusively presume that the tax sale was valid and shall have full title to the property free and clear of the right, title, and interest of any person that arose before the tax sale, subject only to recorded restrictive covenants and valid easements of record set forth in Section 34.01(n) and subject to applicable rights of redemption.
(c)  If a person is not barred from bringing an action challenging the validity of a tax sale under Subsection (b) or any other provision of this title or applicable law, the person must bring an action no later than two years after the cause of action accrues to recover real property claimed by another who:
(1)  pays applicable taxes on the real property before overdue;  and
(2)  claims the property under a registered deed executed pursuant to Section 34.01.
(d)  Subsection (c) does not apply to a claim based on a forged deed.
Added by Acts 1997, 75th Leg., ch. 1136, Sec. 4, eff. Sept. 1, 1997;  Acts 1997 75th Leg., ch. 1192, Sec. 3, eff. Sept. 1, 1997.  Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 32, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 34 - Tax Sales and Redemption › Subchapter B. Redemption › Section 34.22. Evidence of Title to Redeem Real Property

Sec. 34.22.  EVIDENCE OF TITLE TO REDEEM REAL PROPERTY.  (a)  A person asserting ownership of real property sold for taxes is entitled to redeem the property if he had title to the property or he was in possession of the property in person or by tenant either at the time suit to foreclose the tax lien on the property was instituted or at the time the property was sold.  A defect in the chain of title to the property does not defeat an offer to redeem.
(b)  A person who establishes title to real property that is superior to the title of one who has previously redeemed the property is entitled to redeem the property during the redemption period by paying the amounts provided by law to the person who previously redeemed the property.
Acts 1979, 66th Leg., p. 2300, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle E - Collections and Delinquency › Chapter 34 - Tax Sales and Redemption › Subchapter B. Redemption › Section 34.23. Distribution of Redemption Proceeds

Sec. 34.23.  DISTRIBUTION OF REDEMPTION PROCEEDS.  (a)  If the owner of property sold for taxes to a taxing unit redeems the property before the property is resold, the taxing unit shall distribute the redemption proceeds in the manner that proceeds of the resale of property are distributed.
(b)  Except as provided by Section 34.21(e), the owner of property sold for taxes to a taxing unit may not redeem the property from the taxing unit after the property has been resold.
Acts 1979, 66th Leg., p. 2300, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 906, Sec. 12, eff. Jan. 1, 1998.