H.B. No. 2650
  relating to the procedure for the sale by auction of real property
  pursuant to foreclosure of a tax lien.
         SECTION 1.  Sections 34.01(b) and (p), Tax Code, are amended
  to read as follows:
         (b)  On receipt of an order of sale of real 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, an auctioneer's commission and fees, and 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.
         (p)  Except as provided by Subsection (o), property seized
  under Subchapter E, Chapter 33, may not be sold for an amount that
  is less than the lesser of the market value of the property as
  specified in the warrant or the total amount of taxes, penalties,
  interest, costs, auctioneer's commission and fees, and other claims
  for which the warrant was issued. If a sufficient bid is not
  received by the officer making the sale, the officer shall bid off
  the property to a taxing unit in the manner specified by Subsection
  (j) and subject to the other provisions of that subsection. A
  taxing unit that takes title to property under this subsection
  takes title for the use and benefit of that taxing unit and all
  other taxing units that established tax liens in the suit or that,
  on the date of the seizure, were owed delinquent taxes on the
         SECTION 2.  The changes in law made by this Act apply only to
  the sale of real property under Section 34.01, Tax Code, for which
  notice is given on or after the effective date of this Act.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2019.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I certify that H.B. No. 2650 was passed by the House on April
  25, 2019, by the following vote:  Yeas 136, Nays 0, 1 present, not
  Chief Clerk of the House   
         I certify that H.B. No. 2650 was passed by the Senate on May
  15, 2019, by the following vote:  Yeas 31, Nays 0.
  Secretary of the Senate    
  APPROVED:  _____________________