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A BILL TO BE ENTITLED
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AN ACT
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relating to the public sale of certain real property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 34.01(b) and (p), Tax Code, are amended |
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to read as follows: |
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(b) On receipt of an order of sale of real property, the |
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officer charged with selling the property shall endorse on the |
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order the date and exact time when the officer received the order. |
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The endorsement is a levy on the property without necessity for |
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going upon the ground. The officer shall calculate the total amount |
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due under the judgment, including all taxes, penalties, and |
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interest, plus any other amount awarded by the judgment, court |
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costs, [and] the costs of the sale, and any accrued post-judgment |
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taxes, penalties, and interest. The costs of a sale include the |
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costs of advertising, and deed recording fees anticipated to be |
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paid in connection with the sale of the property. To assist the |
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officer in making the calculation, the collector of any taxing unit |
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that is party to the judgment may provide the officer with a |
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certified tax statement showing the amount of the taxes included in |
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the judgment that remain due that taxing unit, [and] all penalties, |
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interest, and attorney's fees provided by the judgment, and all |
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accrued post-judgment taxes, penalties, and interest as of the date |
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of the proposed sale. If a certified tax statement is provided to |
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the officer, the officer shall rely on the amount included in the |
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statement and is not responsible or liable for the accuracy of the |
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applicable portion of the calculation. A certified tax statement |
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is not required to be sworn to and is sufficient if the tax |
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collector or the collector's deputy signs the statement. |
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(p) Except as provided by Subsection (o), property seized |
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under Subchapter E, Chapter 33, may not be sold for an amount that |
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is less than the lesser of the market value of the property as |
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specified in the warrant or the total amount of taxes, penalties, |
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interest, costs, [and] other claims for which the warrant was |
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issued, and any post-judgment taxes, penalties, and interest. If a |
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sufficient bid is not received by the officer making the sale, the |
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officer shall bid off the property to a taxing unit in the manner |
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specified by Subsection (j) and subject to the other provisions of |
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that subsection. A taxing unit that takes title to property under |
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this subsection takes title for the use and benefit of that taxing |
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unit and all other taxing units that established tax liens in the |
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suit or that, on the date of the seizure, were owed delinquent taxes |
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on the property. |
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SECTION 2. Section 34.02(b), Tax Code, is amended to read as |
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follows: |
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(b) The proceeds shall be applied to: |
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(1) the costs of advertising the tax sale; |
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(2) any fees ordered by the judgment to be paid to an |
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appointed attorney ad litem; |
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(3) the original court costs payable to the clerk of |
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the court; |
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(4) the fees and commissions payable to the officer |
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conducting the sale; |
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(5) the expenses incurred by a taxing unit in |
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determining necessary parties and in procuring necessary legal |
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descriptions of the property if those expenses were awarded to the |
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taxing unit by the judgment under Section 33.48(a)(4); |
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(6) the taxes, penalties, interest, and attorney's |
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fees that are due under the judgment; [and] |
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(7) any post-judgment taxes, penalties, and interest |
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that accrued after the date of the judgment; and |
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(8) any other amount awarded to a taxing unit under the |
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judgment. |
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SECTION 3. The change in law made by this Act applies only |
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to a public sale of real property conducted on or after the |
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effective date of this Act. A public sale of real property |
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conducted before the effective date of this Act is governed by the |
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law in effect on the date the sale was conducted, and the former law |
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is continued in effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2013. |