H.B. No. 2650
AN ACT
relating to the procedure for the sale by auction of real property
pursuant to foreclosure of a tax lien.
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. 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
property.
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
voting.
______________________________
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: _____________________
Date
_____________________
Governor