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SECTION 2. Section 34.01,
Tax Code, is amended by amending Subsections (a), (a-1), (b), (f), and (r)
and adding Subsection (r-1) to read as follows:
(a) Real or personal
property seized under a tax warrant issued under Subchapter E, Chapter 33,
or ordered sold pursuant to a judgment for foreclosure of a tax lien
shall be sold by the officer charged with selling the property, unless
otherwise directed by the taxing unit that requested the warrant or order
of sale or by an authorized agent or attorney for that unit. The sale
shall be conducted in the manner similar property is sold under execution
except as otherwise provided by this subtitle.
(a-1)
The commissioners court of a county, or the board of directors of the
appraisal district established for the county if the appraisal district
collects taxes imposed by the county, by official action may authorize
the officer charged with selling property under this section to conduct [a]
public auctions [auction] using online bidding and sale. The
officer, in consultation with the assessor-collector for the county, if the
commissioners court authorized the officer to conduct the auctions, or with
the chief appraiser, if the board of directors of the appraisal district
authorized the officer to conduct the auctions, shall propose rules
governing the auctions. The governing body that authorized the
officer to conduct the auctions [commissioners court] may adopt
rules governing the [online] auctions, including the rules
proposed by the officer [authorized under this subsection].
Rules adopted by a governing body [the commissioners court]
under this subsection take effect on the 90th day after the date the rules
are published in the real property records of the county.
(b) On receipt of an order
of sale of real or personal 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. The costs of a sale include the costs of
advertising, and any 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 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.
(f) A notice of sale of
real property is not required to include field notes describing the
property. A description of the property is sufficient if the notice:
(1) states the number of
acres and identifies the original survey;
(2) as to property located
in a platted subdivision or addition, regardless of whether the subdivision
or addition is recorded, states the name by which the land is generally
known with reference to that subdivision or addition; or
(3) by reference adopts the
description of the property contained in the judgment.
(r) Except as provided by
Subsection (a-1) and this subsection, a sale of real property under this
section must take place at the county courthouse in the county in which the
real property [land] is located. The commissioners court of
the county may designate an area other than an area at the county
courthouse where sales under this section will take place that is in a
public place within a reasonable proximity of the county courthouse as
determined by the commissioners court and in a location as accessible to
the public as the courthouse door. The commissioners court shall record
that designation in the real property records of the county. A designation
by a commissioners court under this section is not a ground for challenging
or invalidating any sale. A sale must be held at an area designated under
this subsection if the sale is held on or after the 90th day after the date
the designation is recorded.
(r-1) Notwithstanding
Subsection (r), the sale of personal property, including a manufactured
home, may be conducted at the same place as the sale of real property under
Subsection (r) or at the location of the personal property.
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SECTION 2. Section 34.01,
Tax Code, is amended by amending Subsections (a), (b), (f), and (r) and
adding Subsection (r-1) to read as follows:
(a) Real or personal
property seized under a tax warrant issued under Subchapter E, Chapter 33,
or ordered sold pursuant to a judgment for foreclosure of a tax lien
shall be sold by the officer charged with selling the property, unless
otherwise directed by the taxing unit that requested the warrant or order
of sale or by an authorized agent or attorney for that unit. The sale
shall be conducted in the manner similar property is sold under execution
except as otherwise provided by this subtitle.
(b) On receipt of an order
of sale of real or personal 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. The costs of a sale include the
costs of advertising, and any 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 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.
(f) A notice of sale of
real property is not required to include field notes describing the
property. A description of the property is sufficient if the notice:
(1) states the number of
acres and identifies the original survey;
(2) as to property located
in a platted subdivision or addition, regardless of whether the subdivision
or addition is recorded, states the name by which the land is generally
known with reference to that subdivision or addition; or
(3) by reference adopts the
description of the property contained in the judgment.
(r) Except as provided by
Subsection (a-1) and this subsection, a sale of real property under this
section must take place at the county courthouse in the county in which the
real property [land] is located. The commissioners court of
the county may designate an area other than an area at the county
courthouse where sales under this section will take place that is in a
public place within a reasonable proximity of the county courthouse as
determined by the commissioners court and in a location as accessible to
the public as the courthouse door. The commissioners court shall record
that designation in the real property records of the county. A designation
by a commissioners court under this section is not a ground for challenging
or invalidating any sale. A sale must be held at an area designated under
this subsection if the sale is held on or after the 90th day after the date
the designation is recorded.
(r-1) Notwithstanding
Subsection (r), the sale of personal property, including a manufactured
home, may be conducted at the same place as the sale of real property under
Subsection (r) or at the location of the personal property.
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