| 4 | 10 | | AN ACT |
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| 5 | 11 | | relating to the procedure for the sale by auction of real property |
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| 6 | 12 | | pursuant to foreclosure of a tax lien. |
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| 7 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 14 | | SECTION 1. Sections 34.01(b) and (p), Tax Code, are amended |
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| 9 | 15 | | to read as follows: |
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| 10 | 16 | | (b) On receipt of an order of sale of real property, the |
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| 11 | 17 | | officer charged with selling the property shall endorse on the |
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| 12 | 18 | | order the date and exact time when the officer received the order. |
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| 13 | 19 | | The endorsement is a levy on the property without necessity for |
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| 14 | 20 | | going upon the ground. The officer shall calculate the total amount |
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| 15 | 21 | | due under the judgment, including all taxes, penalties, and |
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| 16 | 22 | | interest, plus any other amount awarded by the judgment, court |
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| 17 | 23 | | costs, and the costs of the sale. The costs of a sale include the |
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| 18 | 24 | | costs of advertising, an auctioneer's commission and fees, and deed |
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| 19 | 25 | | recording fees anticipated to be paid in connection with the sale of |
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| 20 | 26 | | the property. To assist the officer in making the calculation, the |
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| 21 | 27 | | collector of any taxing unit that is party to the judgment may |
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| 22 | 28 | | provide the officer with a certified tax statement showing the |
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| 23 | 29 | | amount of the taxes included in the judgment that remain due that |
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| 24 | 30 | | taxing unit and all penalties, interest, and attorney's fees |
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| 25 | 31 | | provided by the judgment as of the date of the proposed sale. If a |
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| 26 | 32 | | certified tax statement is provided to the officer, the officer |
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| 27 | 33 | | shall rely on the amount included in the statement and is not |
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| 28 | 34 | | responsible or liable for the accuracy of the applicable portion of |
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| 29 | 35 | | the calculation. A certified tax statement is not required to be |
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| 30 | 36 | | sworn to and is sufficient if the tax collector or the collector's |
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| 31 | 37 | | deputy signs the statement. |
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| 32 | 38 | | (p) Except as provided by Subsection (o), property seized |
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| 33 | 39 | | under Subchapter E, Chapter 33, may not be sold for an amount that |
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| 34 | 40 | | is less than the lesser of the market value of the property as |
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| 35 | 41 | | specified in the warrant or the total amount of taxes, penalties, |
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| 36 | 42 | | interest, costs, auctioneer's commission and fees, and other claims |
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| 37 | 43 | | for which the warrant was issued. If a sufficient bid is not |
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| 38 | 44 | | received by the officer making the sale, the officer shall bid off |
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| 39 | 45 | | the property to a taxing unit in the manner specified by Subsection |
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| 40 | 46 | | (j) and subject to the other provisions of that subsection. A |
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| 41 | 47 | | taxing unit that takes title to property under this subsection |
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| 42 | 48 | | takes title for the use and benefit of that taxing unit and all |
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| 43 | 49 | | other taxing units that established tax liens in the suit or that, |
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| 44 | 50 | | on the date of the seizure, were owed delinquent taxes on the |
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| 45 | 51 | | property. |
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| 46 | 52 | | SECTION 2. The changes in law made by this Act apply only to |
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| 47 | 53 | | the sale of real property under Section 34.01, Tax Code, for which |
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| 48 | 54 | | notice is given on or after the effective date of this Act. |
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| 49 | 55 | | SECTION 3. This Act takes effect immediately if it receives |
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| 50 | 56 | | a vote of two-thirds of all the members elected to each house, as |
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| 51 | 57 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 52 | 58 | | Act does not receive the vote necessary for immediate effect, this |
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| 53 | 59 | | Act takes effect September 1, 2019. |
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