Texas 2017 - 85th Regular

Texas House Bill HB3062 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		85R18811 TJB-F
2	2		By: Kacal H.B. No. 3062
3		-	Substitute the following for H.B. No. 3062:
4		-	By: Bohac C.S.H.B. No. 3062
5	3
6	4
7	5		A BILL TO BE ENTITLED
8	6		AN ACT
9	7		relating to the sale of property for delinquent ad valorem taxes.
10	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	9		SECTION 1. Sections 34.0445(a) and (c), Civil Practice and
12	10		Remedies Code, are amended to read as follows:
13	11		(a) An officer conducting a sale of real property under this
14	12		subchapter may not execute or deliver a deed to the purchaser of the
15	13		property unless the purchaser or the individual submitting the
16	14		successful bid on behalf of the purchaser exhibits to the officer:
17	15		(1) an unexpired written statement issued to the
18	16		purchaser [person] in the manner prescribed by Section 34.015, Tax
19	17		Code[, showing that the county assessor-collector of the county in
20	18		which the sale is conducted has determined that:
21	19		[(A) there are no delinquent ad valorem taxes
22	20		owed by the person to that county; and
23	21		[(B) for each school district or municipality
24	22		having territory in the county there are no known or reported
25	23		delinquent ad valorem taxes owed by the person to that school
26	24		district or municipality]; or
27	25		(2) the written registration statement issued to the
28	26		person in the manner prescribed by Section 34.011, Tax Code,
29	27		showing that the person is a registered bidder at the sale at which
30	28		the property is sold.
31	29		(c) The deed executed by the officer conducting the sale
32	30		must name the purchaser [successful bidder] as the grantee and
33	31		recite that the purchaser or the individual submitting the
34	32		successful bid on behalf of the purchaser [successful bidder]
35	33		exhibited to that officer:
36	34		(1) an unexpired written statement issued to the
37	35		person in the manner prescribed by Section 34.015, Tax Code[,
38	36		showing that the county assessor-collector of the county in which
39	37		the sale was conducted determined that:
40	38		[(A) there are no delinquent ad valorem taxes
41	39		owed by the person to that county; and
42	40		[(B) for each school district or municipality
43	41		having territory in the county there are no known or reported
44	42		delinquent ad valorem taxes owed by the person to that school
45	43		district or municipality]; or
46	44		(2) the written registration statement issued to the
47	45		person in the manner prescribed by Section 34.011, Tax Code,
48	46		showing that the person is a registered bidder at the sale at which
49	47		the property is sold.
50	48		SECTION 2. Section 34.01, Tax Code, is amended by amending
51	49		Subsections (a), (b), (f), and (r) and adding Subsection (r-1) to
52	50		read as follows:
53	51		(a) Real or personal property seized under a tax warrant
54	52		issued under Subchapter E, Chapter 33, or ordered sold pursuant to a
55	53		judgment for foreclosure of a tax lien shall be sold by the officer
56	54		charged with selling the property, unless otherwise directed by the
57	55		taxing unit that requested the warrant or order of sale or by an
58	56		authorized agent or attorney for that unit. The sale shall be
59	57		conducted in the manner similar property is sold under execution
60	58		except as otherwise provided by this subtitle.
61	59		(b) On receipt of an order of sale of real or personal
62	60		property, the officer charged with selling the property shall
63	61		endorse on the order the date and exact time when the officer
64	62		received the order. The endorsement is a levy on the property
65	63		without necessity for going upon the ground. The officer shall
66	64		calculate the total amount due under the judgment, including all
67	65		taxes, penalties, and interest, plus any other amount awarded by
68	66		the judgment, court costs, and the costs of the sale. The costs of a
69	67		sale include the costs of advertising, and any deed recording fees
70	68		anticipated to be paid in connection with the sale of the property.
71	69		To assist the officer in making the calculation, the collector of
72	70		any taxing unit that is party to the judgment may provide the
73	71		officer with a certified tax statement showing the amount of the
74	72		taxes included in the judgment that remain due that taxing unit and
75	73		all penalties, interest, and attorney's fees provided by the
76	74		judgment as of the date of the proposed sale. If a certified tax
77	75		statement is provided to the officer, the officer shall rely on the
78	76		amount included in the statement and is not responsible or liable
79	77		for the accuracy of the applicable portion of the calculation. A
80	78		certified tax statement is not required to be sworn to and is
81	79		sufficient if the tax collector or the collector's deputy signs the
82	80		statement.
83	81		(f) A notice of sale of real property is not required to
84	82		include field notes describing the property. A description of the
85	83		property is sufficient if the notice:
86	84		(1) states the number of acres and identifies the
87	85		original survey;
88	86		(2) as to property located in a platted subdivision or
89	87		addition, regardless of whether the subdivision or addition is
90	88		recorded, states the name by which the land is generally known with
91	89		reference to that subdivision or addition; or
92	90		(3) by reference adopts the description of the
93	91		property contained in the judgment.
94	92		(r) Except as provided by Subsection (a-1) and this
95	93		subsection, a sale of real property under this section must take
96	94		place at the county courthouse in the county in which the real
97	95		property [land] is located. The commissioners court of the county
98	96		may designate an area other than an area at the county courthouse
99	97		where sales under this section will take place that is in a public
100	98		place within a reasonable proximity of the county courthouse as
101	99		determined by the commissioners court and in a location as
102	100		accessible to the public as the courthouse door. The commissioners
103	101		court shall record that designation in the real property records of
104	102		the county. A designation by a commissioners court under this
105	103		section is not a ground for challenging or invalidating any sale. A
106	104		sale must be held at an area designated under this subsection if the
107	105		sale is held on or after the 90th day after the date the designation
108	106		is recorded.
109	107		(r-1) Notwithstanding Subsection (r), the sale of personal
110	108		property, including a manufactured home, may be conducted at the
111	109		same place as the sale of real property under Subsection (r) or at
112	110		the location of the personal property.
113	111		SECTION 3. Section 34.015, Tax Code, is amended by amending
114	112		Subsections (a), (b), (k-1), and (l) and adding Subsections (b-1)
115	113		and (q) to read as follows:
116	114		(a) In this section:
117	115		(1) "Person" [, "person"] does not include a taxing
118	116		unit or an individual acting on behalf of a taxing unit.
119	117		(2) "Purchaser" includes the legal spouse of a
120	118		successful bidder authorized to be named as a grantee under this
121	119		section.
122	120		(b) An officer conducting a sale of real property under
123	121		Section 34.01 may not execute a deed in the name of or deliver a deed
124	122		to any person other than:
125	123		(1) the person who was:
126	124		(A) the successful bidder at the sale; and
127	125		(B) on request of the successful bidder, the
128	126		legal spouse of the successful bidder regardless of whether the
129	127		spouse is physically present at the sale or has provided written
130	128		authorization to the successful bidder; or
131	129		(2) a business, religious, charitable, or civic
132	130		organization that has authorized in writing an individual to submit
133	131		the successful bid on behalf of the organization.
134	132		(b-1) The officer conducting a sale of real property under
135	133		Section 34.01 may not execute or deliver a deed to the purchaser of
136	134		the property unless the purchaser or the individual submitting the
137	135		successful bid on behalf of the purchaser exhibits to the officer an
138	136		unexpired written statement issued under this section to each [the]
139	137		person that will be a grantee on the deed by the county
140	138		assessor-collector of the county in which the sale is conducted
141	139		showing that:
142	140		(1) there are no delinquent taxes owed by the person to
143	141		that county; and
144	142		(2) for each school district or municipality having
145	143		territory in the county there are no known or reported delinquent ad
146	144		valorem taxes owed by the person to that school district or
147	145		municipality.
148	146		(k-1) If within six months of the date of a sale of real
149	147		property under Section 34.01, the purchaser or the individual
150	148		submitting the successful bid on behalf of the purchaser
151	149		[successful bidder] does not exhibit to the officer who conducted
152	150		the sale each required and [an] unexpired statement that complies
153	151		with Subsection (k), the officer who conducted the sale shall
154	152		provide a copy of the officer's return to the county
155	153		assessor-collector for each county in which the real property is
156	154		located. On receipt of the officer's return, the county
157	155		assessor-collector shall file the copy with the county clerk of the
158	156		county in which the county assessor-collector serves. The county
159	157		clerk shall record the return in records kept for that purpose and
160	158		shall index and cross-index the return in the name of the purchaser
161	159		[successful bidder] at the auction and each former owner of the
162	160		property. The chief appraiser of each appraisal district that
163	161		appraises the real property for taxation may list the purchaser
164	162		[successful bidder] in the appraisal records of that district as
165	163		the owner of the property.
166	164		(l) The deed executed by the officer conducting the sale
167	165		must name the purchaser [successful bidder] as the grantee and
168	166		recite that the purchaser or the individual submitting the
169	167		successful bid on behalf of the purchaser [successful bidder]
170	168		exhibited to that officer an unexpired written statement issued to
171	169		the purchaser [person] in the manner prescribed by this section[,
172	170		showing that the county assessor-collector of the county in which
173	171		the sale was conducted determined that:
174	172		[(1) there are no delinquent ad valorem taxes owed by
175	173		the person to that county; and
176	174		[(2) for each school district or municipality having
177	175		territory in the county there are no known or reported delinquent ad
178	176		valorem taxes owed by the person to that school district or
179	177		municipality].
180	178		(q) The chief appraiser for an appraisal district
181	179		established for a county shall perform the duties assigned to the
182	180		assessor-collector for that county under this section if the
183	181		appraisal district collects the taxes imposed by the county.
184	182		SECTION 4. Section 34.0445(b), Civil Practice and Remedies
185	183		Code, is repealed.
186	184		SECTION 5. The changes in law made by this Act apply only to
187	185		the sale of property under Subchapter C, Chapter 34, Civil Practice
188	186		and Remedies Code, or Section 34.01, Tax Code, on or after the
189	187		effective date of this Act.
190	188		SECTION 6. This Act takes effect September 1, 2017.