Enrolled Bill Summary

Senate Bill 1249 amends Tax Code provisions relating to sale of property for the collection of delinquent property taxes. It precludes actions challenging the validity of a tax sale unless the challenger deposits an amount equal to the sum of delinquent taxes, penalties, and interest, plus the costs of the tax sale. An exception occurs if the person files an affidavit of inability. The act reduces the period of limitation for challenging the sale or commencing an action against the purchaser who acquires a deed as a result of the tax sale. Other amendments affect property that is purchased at a tax sale by a taxing unit and offered for resale and relate to the manner in which and amount for which the property may be resold.