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A BILL TO BE ENTITLED
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AN ACT
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relating to the redemption of real property sold at an ad valorem |
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tax sale. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 34.21, Tax Code, is amended by amending |
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Subsection (f) and adding Subsection (f-1) to read as follows: |
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(f) The owner of real property sold at a tax sale may redeem |
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the real property by paying the required amount as prescribed by |
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this section to the assessor-collector for the county in which the |
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property was sold, if [If] the owner of the real property makes an |
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affidavit stating: |
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(1) that the period in which the owner's right of |
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redemption must be exercised has not expired; and |
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(2) that the owner has made diligent search in the |
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county in which the property is located for the purchaser at the tax |
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sale or for the purchaser at resale, and has failed to find the |
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purchaser, that the purchaser is not a resident of the county in |
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which the property is located, that the owner and the purchaser |
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cannot agree on the amount of redemption money due, or that the |
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purchaser refuses to give the owner a quitclaim deed to the |
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property[, the owner may redeem the land by paying the required
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amount as prescribed by this section to the assessor-collector for
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the county in which the property described has been redeemed]. |
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(f-1) An assessor-collector who receives an affidavit and |
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payment under Subsection (f) shall accept that the assertions set |
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out in the affidavit are true and correct. The assessor-collector |
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receiving the payment shall give the owner a signed receipt |
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witnessed by two persons. The receipt, when recorded, is notice to |
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all persons that the property described has been redeemed. The |
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assessor-collector shall on demand pay the money received by the |
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assessor-collector to the purchaser. An assessor-collector is not |
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liable to any person for performing the assessor-collector's duties |
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under this subsection in reliance on the assertions contained in an |
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affidavit. |
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SECTION 2. Section 34.21, Tax Code, as amended by this Act, |
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applies to a redemption of real property on or after the effective |
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date of this Act, regardless of whether the property that is the |
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subject of the redemption was sold for ad valorem taxes under a |
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judgment rendered or tax warrant issued before, on, or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2009. |