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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of persons to participate in the public |
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sale of certain real property and the purchase of that property; |
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providing a penalty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 34.0445, Civil Practice |
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and Remedies Code, is amended to read as follows: |
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Sec. 34.0445. PERSONS ELIGIBLE TO BID ON AND PURCHASE REAL |
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PROPERTY. |
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SECTION 2. Section 34.0445, Civil Practice and Remedies |
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Code, is amended by amending Subsections (a) and (c) and adding |
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Subsections (a-1) and (b-1) to read as follows: |
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(a) To be eligible to bid on real property at a sale under |
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this subchapter, a person must, before the sale begins, exhibit to |
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the officer conducting the sale a written statement issued to the |
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person in the manner prescribed by Section 34.015, Tax Code, along |
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with a tax certificate for each property tax account listed in the |
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statement, showing that the county assessor-collector of the county |
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in which the sale is conducted has determined that: |
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(1) there are no delinquent ad valorem taxes owed by |
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the person to that county; and |
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(2) for each school district or municipality having |
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territory in the county there are no known or reported delinquent ad |
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valorem taxes owed by the person to that school district or |
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municipality. |
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(a-1) An officer conducting a sale of real property under |
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this subchapter may not accept a bid from, execute a deed to, or |
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deliver a deed to a person who, before the sale begins, does not |
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exhibit [the purchaser of the property unless the purchaser
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exhibits] to the officer an unexpired written statement issued to |
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the person in the manner prescribed by Section 34.015, Tax Code, |
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along with a tax certificate for each property tax account listed in |
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the statement, showing that the county assessor-collector of the |
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county in which the sale is conducted has determined that: |
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(1) there are no delinquent ad valorem taxes owed by |
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the person to that county; and |
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(2) for each school district or municipality having |
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territory in the county there are no known or reported delinquent ad |
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valorem taxes owed by the person to that school district or |
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municipality. |
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(b-1) An officer conducting a sale of real property under |
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this subchapter may not execute or deliver a deed to the purchaser |
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of the property unless the purchaser exhibits to the officer a tax |
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certificate showing that no taxes are due on the purchased property |
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as required by Section 34.015(b-1), Tax Code. |
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(c) The deed executed by the officer conducting the sale |
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must name the successful bidder as the grantee and recite that the |
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successful bidder exhibited to that officer a tax certificate |
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showing that no taxes are due on the property purchased and that, |
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before the sale began, the successful bidder exhibited to that |
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officer an unexpired written statement issued to the person in the |
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manner prescribed by Section 34.015, Tax Code, along with a tax |
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certificate for each property tax account listed in the statement, |
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showing that the county assessor-collector of the county in which |
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the sale was conducted determined that: |
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(1) there are no delinquent ad valorem taxes owed by |
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the person to that county; and |
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(2) for each school district or municipality having |
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territory in the county there are no known or reported delinquent ad |
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valorem taxes owed by the person to that school district or |
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municipality. |
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SECTION 3. The heading to Section 34.015, Tax Code, is |
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amended to read as follows: |
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Sec. 34.015. PERSONS ELIGIBLE TO BID ON AND PURCHASE REAL |
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PROPERTY. |
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SECTION 4. Section 34.015, Tax Code, is amended by adding |
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Subsections (a-1) and (b-1) and amending Subsections (b), (k), |
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(k-1), and (l) to read as follows: |
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(a-1) To be eligible to bid on real property at a tax sale, a |
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person must, before the sale begins, exhibit to the officer |
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conducting the sale an unexpired written statement issued under |
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this section to the person by the county assessor-collector of the |
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county in which the sale is conducted, along with a tax certificate |
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for each property tax account listed on the statement, showing |
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that: |
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(1) there are no delinquent taxes owed by the person to |
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that county; and |
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(2) for each school district or municipality having |
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territory in the county there are no known or reported delinquent ad |
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valorem taxes owed by the person to that school district or |
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municipality. |
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(b) An officer conducting a sale of real property under |
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Section 34.01 may not: |
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(1) accept a bid from, execute a deed to, [in the name
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of] or deliver a deed to a [any] person who, before the sale begins, |
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does not exhibit [other than the person who was the successful
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bidder. The officer may not execute or deliver a deed to the
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purchaser of the property unless the purchaser exhibits] to the |
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officer an unexpired written statement issued under this section to |
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the person by the county assessor-collector of the county in which |
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the sale is conducted, along with a tax certificate for each |
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property tax account listed on the statement, showing that: |
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(A) [(1)] there are no delinquent taxes owed by |
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the person to that county; and |
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(B) [(2)] for each school district or |
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municipality having territory in the county there are no known or |
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reported delinquent ad valorem taxes owed by the person to that |
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school district or municipality; or |
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(2) execute a deed in the name of or deliver a deed to a |
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person other than the person who was the successful bidder. |
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(b-1) An officer conducting a sale of real property under |
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Section 34.01 may not execute or deliver a deed to the purchaser of |
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the property unless the purchaser exhibits to the officer a tax |
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certificate, as described by Section 31.08, showing that no taxes |
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are due on the purchased property. |
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(k) A statement under Subsection (c) must be issued in the |
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name of the requestor, bear the requestor's name, include the dates |
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of issuance and expiration, and be eligible for recording under |
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Section 12.001(b), Property Code. A statement expires on March 1 of |
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the year following the year [on the 90th day after the date] of |
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issuance. |
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(k-1) If within six months of the date of a sale of real |
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property under Section 34.01, the successful bidder does not |
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exhibit to the officer who conducted the sale a tax certificate as |
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required by Subsection (b-1) [an unexpired statement that complies
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with Subsection (k)], the officer who conducted the sale shall |
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provide a copy of the officer's return to the county |
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assessor-collector for each county in which the real property is |
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located. On receipt of the officer's return, the county |
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assessor-collector shall file the copy with the county clerk of the |
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county in which the county assessor-collector serves. The county |
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clerk shall record the return in records kept for that purpose and |
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shall index and cross-index the return in the name of the successful |
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bidder at the auction and each former owner of the property. The |
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chief appraiser of each appraisal district that appraises the real |
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property for taxation may list the successful bidder in the |
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appraisal records of that district as the owner of the property. |
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(l) The deed executed by the officer conducting the sale |
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must name the successful bidder as the grantee and recite that the |
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successful bidder exhibited to that officer a tax certificate |
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showing that no taxes are due on the property purchased and that, |
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before the sale began, the successful bidder exhibited to that |
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officer an unexpired written statement issued to the person in the |
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manner prescribed by this section, showing that the county |
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assessor-collector of the county in which the sale was conducted |
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determined that: |
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(1) there are no delinquent ad valorem taxes owed by |
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the person to that county; and |
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(2) for each school district or municipality having |
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territory in the county there are no known or reported delinquent ad |
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valorem taxes owed by the person to that school district or |
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municipality. |
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SECTION 5. (a) Except as provided by this section, the |
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change in law made by this Act applies only to a public sale of real |
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property conducted on or after the effective date of this Act. A |
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public sale of real property conducted before the effective date of |
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this Act is governed by the law in effect on the date the sale was |
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conducted, and the former law is continued in effect for that |
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purpose. |
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(b) The change in law made by this Act to Section 34.015(k), |
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Tax Code, applies to a statement issued on or after the effective |
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date of this Act or an unexpired statement issued before the |
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effective date of this Act. Notwithstanding the expiration date |
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included in the unexpired statement, an unexpired statement issued |
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before the effective date of this Act expires on March 1, 2012. |
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SECTION 6. This Act takes effect September 1, 2011. |