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Title 1. Property Tax Code
Subtitle E. Collections and Delinquency

Chapter 33. Delinquency
Subchapter E. Seizure of Real Property.

Sec. 33.91. Property Subject to Seizure by Municipality.
Sec. 33.911. Property Subject to Seizure by County.
Sec. 33.912. Notice.
Sec. 33.92. Institution of Seizure.
Sec. 33.93. Tax Warrant.
Sec. 33.94. Notice of Tax Sale.
Sec. 33.95. Purchaser.

Sec. 33.91. Property Subject to Seizure by Municipality.

(a) After notice has been provided to a person, the person's real property is subject to seizure by a municipality for the payment of delinquent ad valorem taxes, penalties, and interest the person owes on the property and the amount secured by a municipal health or safety lien on the property if:

(1) the property:

(A) is in a municipality;

(B) is less than one acre; and

(C) has been abandoned, unused, and vacant for at least one year;

(2) the taxes on the property are delinquent for:

(A) each of the preceding five years; or

(B) each of the preceding three years if a lien on the property has been created on the property in favor of the municipality for the cost of remedying a health or safety hazard on the property; and

(3) the tax collector of the municipality determines that seizure of the property under this chapter for the payment of the delinquent taxes, penalties, and interest, and of a municipal health and safety lien on the property, would be in the best interest of the municipality and the other taxing units after determining that the sum of all outstanding tax and municipal claims against the property plus the estimated costs of a standard judicial foreclosure exceed the anticipated proceeds from a tax sale.

(b) The seizure and sale may not be set aside or voided because of any error in determination.

Added by 1995 Tex. Laws., p. 5086, ch. 1017, Sec. 1; amended by 1997 Tex. Laws, p. 2898, ch. 914, Sec. 1.

Cross References:

Seizure of personal property, see Chapter 33, Subchapter B.
Suit to set aside sale of seized real property, see Sec. 16.002, Civil Practice and Remedies Code.
Tax lien, see Sec. 32.01.
Tax sales of real property, see Sec. 34.01.

Sec. 33.911. Property Subject to Seizure by County.

(a) After notice has been provided to a person, the person's real property is subject to seizure by a county for the payment of delinquent ad valorem taxes, penalties, and interest the person owes on the property if:

(1) the property:

(A) is in the county;

(B) is not in a municipality; and

(C) has been abandoned, unused, and vacant for at least one year;

(2) the taxes on the property are delinquent for each of the preceding five years; and

(3) the county tax assessor-collector determines that seizure of the property under this subchapter for the payment of the delinquent taxes, penalties, and interest would be in the best interest of the county and the other taxing units after determining that the sum of all outstanding tax and county claims against the property plus the estimated costs of a standard judicial foreclosure exceed the anticipated proceeds from a tax sale.

(b) The seizure and sale may not be set aside or voided because of any error in determination.

Added by 1997 Tex. Laws, p. 2899, ch. 914, Sec. 1.

Cross References:

Seizure of personal property, see Chapter 33, Subchapter B.
Suit to set aside sale of seized real property, see Sec. 16.002, Civil Practice and Remedies Code.
Tax lien, see Sec. 32.01.
Tax sales of real property, see Sec. 34.01.

Sec. 33.912. Notice.

A person is considered to have been provided the notice required by Sections 33.91 and 33.911 if by affidavit or otherwise the collector shows that the assessor for the municipality or county mailed the person each bill for municipal or county taxes required to be sent the person by Section 31.01:

(1) in each of the five preceding years, if the taxes on the property are delinquent for each of those years; or

(2) in each of the three preceding years, if:

(A) the taxes on the property are delinquent for each of those years; and

(B) a lien on the property has been created on the property in favor of the municipality for the cost of remedying a health or safety hazard on the property.

Added by 1997 Tex. Laws, p. 2899, ch. 914, Sec. 1.

Cross References:

Seizure of personal property, see Chapter 33, Subchapter B.
Suit to set aside sale of seized real property, see Sec. 16.002, Civil Practice and Remedies Code.
Tax lien, see Sec. 32.01.

Sec. 33.92. Institution of Seizure.

(a) After property becomes subject to seizure under Section 33.91 or 33.911, the collector for a municipality or a county, as appropriate, may apply for a tax warrant to a district court in the county in which the property is located.

(b) The court shall issue the tax warrant if by affidavit the collector shows that the property is subject to seizure under Section 33.91 or 33.911.

(c) The court issuing the tax warrant shall include a statement as to the appraised value of the property according to the most recent appraisal roll approved by the appraisal review board. That value is presumed to be the market value of the property on the date that the warrant is issued.

Added by 1995 Tex. Laws, p 5086, ch. 1017, Sec. 1; amended by 1997 Tex. Laws, p. 2899, ch. 914, Sec. 1.

Cross References:

Seizure of real property, see Sec. 33.91.

Sec. 33.93. Tax Warrant.

(a) A tax warrant shall direct the sheriff or a constable in the county and the collector for the municipality or the county to seize the property described in the warrant, subject to the right of redemption, for the payment of the ad valorem taxes, penalties, and interest owing on the property included in the application, the amount secured by a municipal health or safety lien on the property included in the application, and the costs of seizure and sale. The warrant shall direct the person whose property is seized to disclose to a person executing the warrant the name and address if known of any other person having an interest in the property.

(b) A bond may not be required of a municipality or county for issuance or delivery of a tax warrant, and a fee or court cost may not be charged for issuance or delivery of the warrant.

(c) On issuance of a tax warrant, the collector shall take possession of the property pending its sale.

Added by 1995 Tex. Laws, p 5086, ch. 1017, Sec. 1; amended by 1997 Tex. Laws, p. 2900, ch. 914, Sec. 1.

Cross References:

Seizure of real property, see Sec. 33.91.
Tax warrant for personal property, see Sec. 33.23.

Sec. 33.94. Notice of Tax Sale.

(a) After a seizure of property, the collector for the municipality or county shall make a reasonable inquiry to determine the identity and address of any person, other than the person against whom the tax warrant is issued, having an interest in the property. The collector shall deliver as soon as possible a notice stating the time and place of the sale and briefly describing the property seized to the person against whom the warrant is issued and to any other person the collector determines has an interest in the property if the collector can ascertain the address of the other person.

(b) Failure to send or receive a notice required by this section does not affect the validity of the sale of the seized property or title to the property.

Added by 1995 Tex. Laws, p 5086, ch. 1017, Sec. 1; amended by 1997 Tex. Laws, p. 2900, ch. 914, Sec. 1.

Cross References:

Seizure of real property, see Sec. 33.91.
Tax sale notice for personal property, see Sec. 33.25.

Sec. 33.95. Purchaser.

A purchaser for value at or subsequent to the tax sale may conclusively presume the validity of the sale and takes free of any claim of a party with a prior interest in the property subject to the provisions of Section 16.002(b), Civil Practice and Remedies Code, and subject to applicable rights of redemption.

Added by 1995 Tex. Laws, p 5086, ch. 1017, Sec. 1; amended by 1997 Tex. Laws, p. 2900, ch. 914, Sec. 1.

Cross References:

Redemption rights for real property, see Sec. 34.21.
Sale of real property, see Sec. 34.01.
Seizure of real property, see Sec. 33.91.
Suit to set aside sale of seized real property, see Sec. 16.002, Civil Practice and Remedies Code.