By: Ellis S.B. No. 1567
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the statute of limitations applicable to real property
1-2 sold for taxes.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 33.54, Subchapter A, Chapter 33, Property
1-5 Tax Code, is amended to read as follows:
1-6 Sec. 33.54. Limitation on Actions Relating to Property Sold
1-7 for Taxes. (a) Except as provided by Subsection (b) of this
1-8 section, a cause of action relating to the title to property may
1-9 not be maintained against the purchaser of the property at a tax
1-10 sale unless the action commences within the <three years>
1-11 applicable limitations period after the deed executed to the
1-12 purchaser at the tax sale is filed. For purposes of this Section
1-13 33.54 the applicable limitations period shall be (i) two years if
1-14 the property sold at the tax sale was the residence homestead of
1-15 the owner on was land designated for agricultural use when the suit
1-16 to collect the tax was filed, or (ii) one year for any other
1-17 property.
1-18 (b) If a person other than the purchaser at the tax sale or
1-19 his successor in interest pays taxes on the property during the
1-20 <three years following the date the deed is filed> applicable
1-21 limitations period and that person was not served citation in the
1-22 suit to foreclose the tax lien, the <three-year> applicable
1-23 limitations period does not apply to that person.
2-1 (c) When actions are barred by this section, the purchaser
2-2 at the tax sale or his successor in interest shall be held to have
2-3 full title to the property, precluding all other claims.
2-4 (d) Under this section and any other section of the Tax
2-5 Code, a person challenging the validity of a tax sale shall not
2-6 commence an action unless such person deposits into the registry of
2-7 the court an amount equal to all taxes, penalties, interest, and
2-8 costs on the property.
2-9 SECTION 2. The importance of this legislation and the
2-10 crowded condition of the calendars in both houses create an
2-11 emergency and an imperative public necessity that the
2-12 constitutional rule requiring bills to be read on three several
2-13 days in each house be suspended, and this rule is hereby suspended,
2-14 and that this Act take effect and be in force from and after its
2-15 passage, and it is so enacted.