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AN ACT
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relating to the procedure for the sale by auction of real property |
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pursuant to foreclosure of a tax lien. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 34.01(b) and (p), Tax Code, are amended |
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to read as follows: |
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(b) On receipt of an order of sale of real property, the |
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officer charged with selling the property shall endorse on the |
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order the date and exact time when the officer received the order. |
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The endorsement is a levy on the property without necessity for |
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going upon the ground. The officer shall calculate the total amount |
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due under the judgment, including all taxes, penalties, and |
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interest, plus any other amount awarded by the judgment, court |
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costs, and the costs of the sale. The costs of a sale include the |
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costs of advertising, an auctioneer's commission and fees, and deed |
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recording fees anticipated to be paid in connection with the sale of |
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the property. To assist the officer in making the calculation, the |
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collector of any taxing unit that is party to the judgment may |
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provide the officer with a certified tax statement showing the |
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amount of the taxes included in the judgment that remain due that |
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taxing unit and all penalties, interest, and attorney's fees |
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provided by the judgment as of the date of the proposed sale. If a |
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certified tax statement is provided to the officer, the officer |
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shall rely on the amount included in the statement and is not |
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responsible or liable for the accuracy of the applicable portion of |
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the calculation. A certified tax statement is not required to be |
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sworn to and is sufficient if the tax collector or the collector's |
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deputy signs the statement. |
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(p) Except as provided by Subsection (o), property seized |
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under Subchapter E, Chapter 33, may not be sold for an amount that |
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is less than the lesser of the market value of the property as |
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specified in the warrant or the total amount of taxes, penalties, |
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interest, costs, auctioneer's commission and fees, and other claims |
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for which the warrant was issued. If a sufficient bid is not |
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received by the officer making the sale, the officer shall bid off |
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the property to a taxing unit in the manner specified by Subsection |
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(j) and subject to the other provisions of that subsection. A |
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taxing unit that takes title to property under this subsection |
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takes title for the use and benefit of that taxing unit and all |
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other taxing units that established tax liens in the suit or that, |
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on the date of the seizure, were owed delinquent taxes on the |
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property. |
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SECTION 2. The changes in law made by this Act apply only to |
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the sale of real property under Section 34.01, Tax Code, for which |
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notice is given on or after the effective date of this Act. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2650 was passed by the House on April |
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25, 2019, by the following vote: Yeas 136, Nays 0, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2650 was passed by the Senate on May |
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15, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |