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INTRODUCED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. Sections
34.0445(a) and (c), Civil Practice and Remedies Code, are amended to read
as follows:
(a) An officer conducting a
sale of real property under this subchapter may not execute or deliver a
deed to the purchaser of the property unless the purchaser exhibits to the
officer:
(1) an unexpired
written statement issued to the person in the manner prescribed by Section
34.015, Tax Code, showing that the county assessor-collector of the county
in which the sale is conducted has determined that:
(A) [(1)]
there are no delinquent ad valorem taxes owed by the person to that county;
and
(B) [(2)] for
each school district or municipality having territory in the county there
are no known or reported delinquent ad valorem taxes owed by the person to
that school district or municipality; and
(2) a tax certificate, as
described by Section 31.08, Tax Code, showing that no taxes are due on the
purchased property.
(c) The deed executed by the
officer conducting the sale must name the successful bidder as the grantee
and recite that the successful bidder exhibited to that officer:
(1) an unexpired
written statement issued to the person in the manner prescribed by Section
34.015, Tax Code, showing that the county assessor-collector of the county
in which the sale was conducted determined that:
(A) [(1)]
there are no delinquent ad valorem taxes owed by the person to that county;
and
(B) [(2)] for
each school district or municipality having territory in the county there
are no known or reported delinquent ad valorem taxes owed by the person to
that school district or municipality; and
(2) a tax certificate
showing that no taxes are due on the purchased property.
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No
equivalent provision.
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SECTION 2. Sections
34.015(b), (k-1), and (l), Tax Code, are amended to read as follows:
(b) An officer conducting a
sale of real property under Section 34.01 may not execute a deed in the
name of or deliver a deed to any person other than the person who was the
successful bidder. The officer may not execute or deliver a deed to the
purchaser of the property unless the purchaser exhibits to the officer:
(1) an unexpired
written statement issued under this section to the person by the county
assessor-collector of the county in which the sale is conducted showing
that:
(A) [(1)]
there are no delinquent taxes owed by the person to that county; and
(B) [(2)] for
each school district or municipality having territory in the county there
are no known or reported delinquent ad valorem taxes owed by the person to
that school district or municipality; and
(2) a tax certificate, as
described by Section 31.08, showing that no taxes are due on the purchased
property.
(k-1) If within six months
of the date of a sale of real property under Section 34.01, the successful
bidder does not exhibit to the officer who conducted the sale an unexpired
statement that complies with Subsection (k) and a tax certificate
showing that no taxes are due on the purchased property, the officer
who conducted the sale shall provide a copy of the officer's return to the
county assessor-collector for each county in which the real property is
located. On receipt of the officer's return, the county assessor-collector
shall file the copy with the county clerk of the county in which the county
assessor-collector serves. The county clerk shall record the return in
records kept for that purpose and shall index and cross-index the return in
the name of the successful bidder at the auction and each former owner of
the property. The chief appraiser of each appraisal district that
appraises the real property for taxation may list the successful bidder in
the appraisal records of that district as the owner of the property.
(l) The deed executed by the
officer conducting the sale must name the successful bidder as the grantee
and recite that the successful bidder exhibited to that officer:
(1) an unexpired
written statement issued to the person in the manner prescribed by this
section, showing that the county assessor-collector of the county in which
the sale was conducted determined that:
(A) [(1)]
there are no delinquent ad valorem taxes owed by the person to that county;
and
(B) [(2)] for
each school district or municipality having territory in the county there
are no known or reported delinquent ad valorem taxes owed by the person to
that school district or municipality; and
(2) a tax certificate
showing that no taxes are due on the purchased property.
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No
equivalent provision.
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No
equivalent provision.
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SECTION 1. Sections 34.01(b)
and (p), Tax Code, are amended to read as follows:
(b) On receipt of an order
of sale of real property, the officer charged with selling the property
shall endorse on the order the date and exact time when the officer
received the order. The endorsement is a levy on the property without
necessity for going upon the ground. The officer shall calculate the total
amount due under the judgment, including all taxes, penalties, and
interest, plus any other amount awarded by the judgment, court costs, [and]
the costs of the sale, and any accrued post-judgment taxes, penalties,
and interest. The costs of a sale include the costs of advertising,
and deed recording fees anticipated to be paid in connection with the sale
of the property. To assist the officer in making the calculation, the
collector of any taxing unit that is party to the judgment may provide the
officer with a certified tax statement showing the amount of the taxes
included in the judgment that remain due that taxing unit, [and]
all penalties, interest, and attorney's fees provided by the judgment,
and all accrued post-judgment taxes, penalties, and interest as of the
date of the proposed sale. If a certified tax statement is provided to the
officer, the officer shall rely on the amount included in the statement and
is not responsible or liable for the accuracy of the applicable portion of
the calculation. A certified tax statement is not required to be sworn to
and is sufficient if the tax collector or the collector's deputy signs the
statement.
(p) Except as provided by
Subsection (o), property seized under Subchapter E, Chapter 33, may not be
sold for an amount that is less than the lesser of the market value of the
property as specified in the warrant or the total amount of taxes, penalties,
interest, costs, [and] other claims for which the warrant was issued,
and any post-judgment taxes, penalties, and interest. If a sufficient
bid is not received by the officer making the sale, the officer shall bid
off the property to a taxing unit in the manner specified by Subsection (j)
and subject to the other provisions of that subsection. A taxing unit that
takes title to property under this subsection takes title for the use and
benefit of that taxing unit and all other taxing units that established tax
liens in the suit or that, on the date of the seizure, were owed delinquent
taxes on the property.
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No
equivalent provision.
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SECTION 2. Section 34.02(b),
Tax Code, is amended to read as follows:
(b) The proceeds shall be
applied to:
(1) the costs of advertising
the tax sale;
(2) any fees ordered by the
judgment to be paid to an appointed attorney ad litem;
(3) the original court costs
payable to the clerk of the court;
(4) the fees and commissions
payable to the officer conducting the sale;
(5) the expenses incurred by
a taxing unit in determining necessary parties and in procuring necessary
legal descriptions of the property if those expenses were awarded to the
taxing unit by the judgment under Section 33.48(a)(4);
(6) the taxes, penalties,
interest, and attorney's fees that are due under the judgment; [and]
(7) any post-judgment
taxes, penalties, and interest that accrued after the date of the judgment;
and
(8) any other amount
awarded to a taxing unit under the judgment.
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SECTION 3. The change in law
made by this Act applies only to a public sale of real property conducted
on or after the effective date of this Act. A public sale of real property
conducted before the effective date of this Act is governed by the law in
effect on the date the sale was conducted, and the former law is continued
in effect for that purpose.
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SECTION 3. Same as introduced
version.
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SECTION 4. This Act takes
effect September 1, 2013.
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SECTION 4. Same as introduced
version.
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