85R18811 TJB-F
 
  By: Kacal H.B. No. 3062
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the sale of property for delinquent ad valorem taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 34.0445(a) and (c), Civil Practice and
  Remedies Code, are amended to read as follows:
         (a)  An officer conducting a sale of real property under this
  subchapter may not execute or deliver a deed to the purchaser of the
  property unless the purchaser or the individual submitting the
  successful bid on behalf of the purchaser exhibits to the officer:
               (1)  an unexpired written statement issued to the
  purchaser [person] in the manner prescribed by Section 34.015, Tax
  Code[, showing that the county assessor-collector of the county in
  which the sale is conducted has determined that:
                     [(A)     there are no delinquent ad valorem taxes
  owed by the person to that county; and
                     [(B)     for each school district or municipality
  having territory in the county there are no known or reported
  delinquent ad valorem taxes owed by the person to that school
  district or municipality]; or
               (2)  the written registration statement issued to the
  person in the manner prescribed by Section 34.011, Tax Code,
  showing that the person is a registered bidder at the sale at which
  the property is sold.
         (c)  The deed executed by the officer conducting the sale
  must name the purchaser [successful bidder] as the grantee and
  recite that the purchaser or the individual submitting the
  successful bid on behalf of the purchaser [successful bidder]
  exhibited to that officer:
               (1)  an unexpired written statement issued to the
  person in the manner prescribed by Section 34.015, Tax Code[,
  showing that the county assessor-collector of the county in which
  the sale was conducted determined that:
                     [(A)     there are no delinquent ad valorem taxes
  owed by the person to that county; and
                     [(B)     for each school district or municipality
  having territory in the county there are no known or reported
  delinquent ad valorem taxes owed by the person to that school
  district or municipality]; or
               (2)  the written registration statement issued to the
  person in the manner prescribed by Section 34.011, Tax Code,
  showing that the person is a registered bidder at the sale at which
  the property is sold.
         SECTION 2.  Section 34.01, Tax Code, is amended by amending
  Subsections (a), (b), (f), and (r) and adding Subsection (r-1) to
  read as follows:
         (a)  Real or personal property seized under a tax warrant
  issued under Subchapter E, Chapter 33, or ordered sold pursuant to a
  judgment for foreclosure of a tax lien shall be sold by the officer
  charged with selling the property, unless otherwise directed by the
  taxing unit that requested the warrant or order of sale or by an
  authorized agent or attorney for that unit. The sale shall be
  conducted in the manner similar property is sold under execution
  except as otherwise provided by this subtitle.
         (b)  On receipt of an order of sale of real or personal
  property, the officer charged with selling the property shall
  endorse on the order the date and exact time when the officer
  received the order. The endorsement is a levy on the property
  without necessity for going upon the ground. The officer shall
  calculate the total amount due under the judgment, including all
  taxes, penalties, and interest, plus any other amount awarded by
  the judgment, court costs, and the costs of the sale. The costs of a
  sale include the costs of advertising, and any deed recording fees
  anticipated to be paid in connection with the sale of the property.
  To assist the officer in making the calculation, the collector of
  any taxing unit that is party to the judgment may provide the
  officer with a certified tax statement showing the amount of the
  taxes included in the judgment that remain due that taxing unit and
  all penalties, interest, and attorney's fees provided by the
  judgment as of the date of the proposed sale. If a certified tax
  statement is provided to the officer, the officer shall rely on the
  amount included in the statement and is not responsible or liable
  for the accuracy of the applicable portion of the calculation. A
  certified tax statement is not required to be sworn to and is
  sufficient if the tax collector or the collector's deputy signs the
  statement.
         (f)  A notice of sale of real property is not required to
  include field notes describing the property. A description of the
  property is sufficient if the notice:
               (1)  states the number of acres and identifies the
  original survey;
               (2)  as to property located in a platted subdivision or
  addition, regardless of whether the subdivision or addition is
  recorded, states the name by which the land is generally known with
  reference to that subdivision or addition; or
               (3)  by reference adopts the description of the
  property contained in the judgment.
         (r)  Except as provided by Subsection (a-1) and this
  subsection, a sale of real property under this section must take
  place at the county courthouse in the county in which the real
  property [land] is located.  The commissioners court of the county
  may designate an area other than an area at the county courthouse
  where sales under this section will take place that is in a public
  place within a reasonable proximity of the county courthouse as
  determined by the commissioners court and in a location as
  accessible to the public as the courthouse door.  The commissioners
  court shall record that designation in the real property records of
  the county.  A designation by a commissioners court under this
  section is not a ground for challenging or invalidating any sale.  A
  sale must be held at an area designated under this subsection if the
  sale is held on or after the 90th day after the date the designation
  is recorded.
         (r-1)  Notwithstanding Subsection (r), the sale of personal
  property, including a manufactured home, may be conducted at the
  same place as the sale of real property under Subsection (r) or at
  the location of the personal property.
         SECTION 3.  Section 34.015, Tax Code, is amended by amending
  Subsections (a), (b), (k-1), and (l) and adding Subsections (b-1)
  and (q) to read as follows:
         (a)  In this section:
               (1)  "Person" [, "person"] does not include a taxing
  unit or an individual acting on behalf of a taxing unit.
               (2)  "Purchaser" includes the legal spouse of a
  successful bidder authorized to be named as a grantee under this
  section.
         (b)  An officer conducting a sale of real property under
  Section 34.01 may not execute a deed in the name of or deliver a deed
  to any person other than:
               (1)  the person who was:
                     (A)  the successful bidder at the sale; and
                     (B)  on request of the successful bidder, the
  legal spouse of the successful bidder regardless of whether the
  spouse is physically present at the sale or has provided written
  authorization to the successful bidder; or
               (2)  a business, religious, charitable, or civic
  organization that has authorized in writing an individual to submit
  the successful bid on behalf of the organization.
         (b-1)  The officer conducting a sale of real property under
  Section 34.01 may not execute or deliver a deed to the purchaser of
  the property unless the purchaser or the individual submitting the
  successful bid on behalf of the purchaser exhibits to the officer an
  unexpired written statement issued under this section to each [the]
  person that will be a grantee on the deed by the county
  assessor-collector of the county in which the sale is conducted
  showing that:
               (1)  there are no delinquent taxes owed by the person to
  that county; and
               (2)  for each school district or municipality having
  territory in the county there are no known or reported delinquent ad
  valorem taxes owed by the person to that school district or
  municipality.
         (k-1)  If within six months of the date of a sale of real
  property under Section 34.01, the purchaser or the individual
  submitting the successful bid on behalf of the purchaser
  [successful bidder] does not exhibit to the officer who conducted
  the sale each required and [an] unexpired statement that complies
  with Subsection (k), the officer who conducted the sale shall
  provide a copy of the officer's return to the county
  assessor-collector for each county in which the real property is
  located.  On receipt of the officer's return, the county
  assessor-collector shall file the copy with the county clerk of the
  county in which the county assessor-collector serves.  The county
  clerk shall record the return in records kept for that purpose and
  shall index and cross-index the return in the name of the purchaser
  [successful bidder] at the auction and each former owner of the
  property.  The chief appraiser of each appraisal district that
  appraises the real property for taxation may list the purchaser
  [successful bidder] in the appraisal records of that district as
  the owner of the property.
         (l)  The deed executed by the officer conducting the sale
  must name the purchaser [successful bidder] as the grantee and
  recite that the purchaser or the individual submitting the
  successful bid on behalf of the purchaser [successful bidder]
  exhibited to that officer an unexpired written statement issued to
  the purchaser [person] in the manner prescribed by this section[,
  showing that the county assessor-collector of the county in which
  the sale was conducted determined that:
               [(1)     there are no delinquent ad valorem taxes owed by
  the person to that county; and
               [(2)     for each school district or municipality having
  territory in the county there are no known or reported delinquent ad
  valorem taxes owed by the person to that school district or
  municipality].
         (q)  The chief appraiser for an appraisal district
  established for a county shall perform the duties assigned to the
  assessor-collector for that county under this section if the
  appraisal district collects the taxes imposed by the county.
         SECTION 4.  Section 34.0445(b), Civil Practice and Remedies
  Code, is repealed.
         SECTION 5.  The changes in law made by this Act apply only to
  the sale of property under Subchapter C, Chapter 34, Civil Practice
  and Remedies Code, or Section 34.01, Tax Code, on or after the
  effective date of this Act.
         SECTION 6.  This Act takes effect September 1, 2017.