83R18291 CJC-D
By: Oliveira H.B. No. 2365
Substitute the following for H.B. No. 2365:
By: Oliveira C.S.H.B. No. 2365
A BILL TO BE ENTITLED
AN ACT
relating to the public sale of certain real property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
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, and any accrued post-judgment
taxes, penalties, and interest. The costs of a sale include the
costs of advertising, 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, and all
accrued post-judgment taxes, penalties, and interest 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, [and] other claims for which the warrant was
issued, and any post-judgment taxes, penalties, and interest. 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 property.
SECTION 2. Section 34.02(b), Tax Code, is amended to read as
follows:
(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 post-judgment taxes, penalties, and interest
that accrued after the date of the judgment; and
(8) any other amount awarded to a taxing unit under the
judgment.
SECTION 3. The change in law made by this Act applies only
to a public sale of real property conducted on or after the
effective date of this Act. A public sale of real property
conducted before the effective date of this Act is governed by the
law in effect on the date the sale was conducted, and the former law
is continued in effect for that purpose.
SECTION 4. This Act takes effect September 1, 2013.