Texas 2019 - 86th Regular

Texas Senate Bill SB1285 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R9336 SMT-F
2	2	By: Bettencourt S.B. No. 1285
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the procedure for the sale by auction of real property
8	8	pursuant to foreclosure of a tax lien.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Sections 34.01(b) and (p), Tax Code, are amended
11	11	to read as follows:
12	12	(b) On receipt of an order of sale of real property, the
13	13	officer charged with selling the property shall endorse on the
14	14	order the date and exact time when the officer received the order.
15	15	The endorsement is a levy on the property without necessity for
16	16	going upon the ground. The officer shall calculate the total amount
17	17	due under the judgment, including all taxes, penalties, and
18	18	interest, plus any other amount awarded by the judgment, court
19	19	costs, and the costs of the sale. The costs of a sale include the
20	20	costs of advertising, a licensed auctioneer's commission and fees,
21	21	and deed recording fees anticipated to be paid in connection with
22	22	the sale of the property. To assist the officer in making the
23	23	calculation, the collector of any taxing unit that is party to the
24	24	judgment may provide the officer with a certified tax statement
25	25	showing the amount of the taxes included in the judgment that remain
26	26	due that taxing unit and all penalties, interest, and attorney's
27	27	fees provided by the judgment as of the date of the proposed sale.
28	28	If a certified tax statement is provided to the officer, the officer
29	29	shall rely on the amount included in the statement and is not
30	30	responsible or liable for the accuracy of the applicable portion of
31	31	the calculation. A certified tax statement is not required to be
32	32	sworn to and is sufficient if the tax collector or the collector's
33	33	deputy signs the statement.
34	34	(p) Except as provided by Subsection (o), property seized
35	35	under Subchapter E, Chapter 33, may not be sold for an amount that
36	36	is less than the lesser of the market value of the property as
37	37	specified in the warrant or the total amount of taxes, penalties,
38	38	interest, costs, auctioneer's commission and fees, and other claims
39	39	for which the warrant was issued. If a sufficient bid is not
40	40	received by the officer making the sale, the officer shall bid off
41	41	the property to a taxing unit in the manner specified by Subsection
42	42	(j) and subject to the other provisions of that subsection. A
43	43	taxing unit that takes title to property under this subsection
44	44	takes title for the use and benefit of that taxing unit and all
45	45	other taxing units that established tax liens in the suit or that,
46	46	on the date of the seizure, were owed delinquent taxes on the
47	47	property.
48	48	SECTION 2. The changes in law made by this Act apply only to
49	49	the sale of real property under Section 34.01, Tax Code, for which
50	50	notice is given on or after the effective date of this Act.
51	51	SECTION 3. This Act takes effect immediately if it receives
52	52	a vote of two-thirds of all the members elected to each house, as
53	53	provided by Section 39, Article III, Texas Constitution. If this
54	54	Act does not receive the vote necessary for immediate effect, this
55	55	Act takes effect September 1, 2019.