Enrolled Bill Summary

Senate Bill 953 amends the Tax Code to establish a mechanism, applicable to delinquent tax suits, to enable a taxing unit to seek to vacate a judgment in its own favor. A petition to vacate may be filed for failure to adequately describe the property that is the subject of the suit or failure to serve or join a person or taxing unit needed for just adjudication. The act requires the taxing unit to file the petition in the same court and under the same cause number as the tax suit. It prohibits filing after a tax sale unless a court has vacated the sale or the property was sold to the taxing unit and not resold. Vacating a judgment revives the suit.