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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection of delinquent ad valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.06, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (e) to read as follows: |
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(a) Except as provided by Section 31.061, taxes are payable |
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only as provided by this section. Except as provided by Subsection |
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(e), a [A] collector shall accept United States currency or a check |
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or money order in payment of taxes and shall accept payment by |
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credit card or electronic funds transfer. |
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(e) A collector may adopt a written policy that requires |
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payment of taxes, penalties, interest, attorney's fees, court |
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costs, and other costs and expenses, including costs and expenses |
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under Section 33.48, only with United States currency, a cashier's |
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check, or a certified check if the payment relates to: |
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(1) personal property seized under Subchapter B, |
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Chapter 33; |
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(2) property subject to an order of sale under |
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Subchapter C, Chapter 33; or |
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(3) real property seized under Subchapter E, Chapter |
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33. |
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SECTION 2. Section 33.56, Tax Code, is amended by amending |
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Subsections (c), (d), (e), and (f) and adding Subsection (g) to read |
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as follows: |
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(c) If [The taxing unit may not file a petition if] a tax |
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sale of the property subject to a petition filed under this section |
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has not occurred, a copy of the petition must be served in a manner |
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authorized by Rule 21a, Texas Rules of Civil Procedure, on each |
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party named in the judgment for foreclosure of the tax lien on the |
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property. The court in which the petition is filed may grant the |
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petition only if no party named in the judgment files an objection |
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to granting the petition with the court on or before the 30th day |
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after the date the notice is served on each party [unless:
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[(1)
the tax sale has been vacated by an order of a
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court;
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[(2)
the property was bid off to a taxing unit under
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Section 34.01(j) and has not been resold; or
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[(3)
the tax sale or resale purchaser, or the
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purchaser's heirs, successors, or assigns, consents to the
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petition]. |
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(d) If a tax sale of the property subject to a petition filed |
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under this section has occurred, the court in which the petition is |
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filed must conduct a hearing on the petition unless the purchaser of |
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the property at the tax sale or from the taxing unit to which the |
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property was bid off, as applicable, consents to the court's |
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granting of the petition [Consent of the purchaser to a petition may
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be shown by:
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[(1)
a written memorandum signed by the purchaser and
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filed with the court;
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[(2)
the purchaser's joinder in the taxing unit's
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petition;
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[(3)
a statement of the purchaser made in open court on
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the record in a hearing on the petition; or
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[(4)
the purchaser's signature of approval to an
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agreed order to grant the petition]. |
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(e) For the purpose of Subsection (d), the consent of a |
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purchaser may be demonstrated by: |
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(1) a written memorandum or answer of the purchaser |
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filed with the court; |
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(2) the purchaser's joinder in the petition; or |
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(3) the signature of the purchaser to an agreed order |
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to grant the petition [A copy of the petition must be served in a
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manner authorized by Rule 21a, Texas Rules of Civil Procedure, on
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each party to the delinquent tax suit]. |
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(f) If the purchaser does not consent to the granting of a |
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petition filed under this section, a copy of the petition shall be |
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served on the purchaser in: |
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(1) the manner provided by Rule 106, Texas Rules of |
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Civil Procedure; or |
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(2) a manner provided by the Civil Practice and |
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Remedies Code, the Business Organizations Code, or the Estates |
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Code. |
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(g) If a court grants a [the] petition filed under this |
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section, the court shall enter an order providing that: |
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(1) the judgment, any tax sale based on that judgment, |
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and any subsequent resale are vacated; |
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(2) any applicable tax deed or applicable resale deed |
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is canceled; |
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(3) the delinquent tax suit is revived; [and] |
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(4) except in a case in which judgment is vacated under |
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Subsection (a)(4), the taxes, penalties, interest, and attorney's |
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fees and costs, and the liens that secure each of those items, are |
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reinstated; and |
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(5) if the property subject to the petition has been |
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sold at a tax sale or by the taxing unit to which the property was |
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bid off, the purchaser is refunded the amount paid for the property |
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at the sale or to the taxing unit not later than the 60th day after |
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the date the order is signed. |
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SECTION 3. Section 34.01, Tax Code, is amended by amending |
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Subsections (a), (b), (f), and (r) and adding Subsection (r-3) to |
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read as follows: |
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(a) Real or personal property seized under a tax warrant |
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issued under Subchapter B or E, Chapter 33, or ordered sold pursuant |
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to a judgment for foreclosure of a tax lien shall be sold by the |
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officer charged with selling the property, unless otherwise |
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directed by the taxing unit that requested the warrant or order of |
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sale or by an authorized agent or attorney for that unit. The sale |
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shall be conducted in the manner similar property is sold under |
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execution except as otherwise provided by this subtitle. |
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(b) On receipt of an order of sale of real or personal |
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property, the officer charged with selling the property shall |
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endorse on the order the date and exact time when the officer |
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received the order. The endorsement is a levy on the property |
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without necessity for going upon the ground. The officer shall |
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calculate the total amount due under the judgment, including all |
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taxes, penalties, and interest, plus any other amount awarded by |
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the judgment, court costs, and the costs of the sale. The costs of a |
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sale include the costs of advertising, and any deed recording fees |
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anticipated to be paid in connection with the sale of the property. |
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To assist the officer in making the calculation, the collector of |
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any taxing unit that is party to the judgment may provide the |
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officer with a certified tax statement showing the amount of the |
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taxes included in the judgment that remain due that taxing unit and |
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all penalties, interest, and attorney's fees provided by the |
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judgment as of the date of the proposed sale. If a certified tax |
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statement is provided to the officer, the officer shall rely on the |
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amount included in the statement and is not responsible or liable |
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for the accuracy of the applicable portion of the calculation. A |
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certified tax statement is not required to be sworn to and is |
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sufficient if the tax collector or the collector's deputy signs the |
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statement. |
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(f) A notice of sale of real property is not required to |
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include field notes describing the property. A description of the |
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property is sufficient if the notice: |
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(1) states the number of acres and identifies the |
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original survey; |
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(2) as to property located in a platted subdivision or |
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addition, regardless of whether the subdivision or addition is |
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recorded, states the name by which the land is generally known with |
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reference to that subdivision or addition; or |
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(3) by reference adopts the description of the |
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property contained in the judgment. |
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(r) Except as provided by Subsection (a-1) and this |
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subsection, a sale of real property under this section must take |
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place at the county courthouse in the county in which the real |
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property [land] is located. The commissioners court of the county |
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may designate an area other than an area at the county courthouse |
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where sales under this section will take place that is in a public |
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place within a reasonable proximity of the county courthouse as |
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determined by the commissioners court and in a location as |
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accessible to the public as the courthouse door. The commissioners |
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court shall record that designation in the real property records of |
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the county. A designation by a commissioners court under this |
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section is not a ground for challenging or invalidating any sale. A |
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sale must be held at an area designated under this subsection if the |
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sale is held on or after the 90th day after the date the designation |
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is recorded. |
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(r-3) Notwithstanding Subsection (r), the sale of personal |
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property, including a manufactured home, may be conducted at the |
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same place as the sale of real property under Subsection (r) or at |
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the location of the personal property. |
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SECTION 4. Section 33.56, Tax Code, as amended by this Act, |
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applies only to a petition to vacate a judgment for foreclosure of a |
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tax lien that is filed under that section on or after the effective |
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date of this Act. A petition to vacate a judgment for foreclosure of |
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a tax lien that is filed before the effective date of this Act is |
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governed by the law in effect on the date the petition is filed, and |
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the former law is continued in effect for that purpose. |
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SECTION 5. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |