Texas Tax Code
§ 34.01 — SALE OF PROPERTY
TX § 34.01Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 34. TAX SALES AND REDEMPTION · Art. A. TAX SALES
Statute text
View on source(a)Real property seized under a tax warrant issued under Subchapter E, Chapter 33, or ordered sold pursuant to 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 by official action may authorize the officer charged with selling property under this section to conduct a public auction using online bidding and sale. The commissioners court may adopt rules governing online auctions authorized under this subsection. Rules adopted by 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 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, an auctioneer's commission and fees, 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 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.
(c)The officer charged with the sale shall give written notice of the sale in the manner prescribed by Rule 21a, Texas Rules of Civil Procedure, as amended, or that rule's successor to each person who was a defendant to the judgment or that person's attorney.
(d)An officer's failure to send the written notice of sale or a defendant's failure to receive that notice is insufficient by itself to invalidate:
(1)the sale of the property; or
(2)the title conveyed by that sale.
…
Legislative history
Acts 2013, 83rd Leg., R.S., Ch. 642 (H.B. 699), Sec. 3, eff. October 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 27 (S.B. 1452), Sec. 1, eff. May 15, 2015. Acts 2017, 85th Leg., R.S., Ch. 133 (H.B. 1128), Sec. 4, eff. September 1, 2017. Acts 2019, 86th Leg., R.S., Ch. 293 (H.B. 2650), Sec. 1, eff. May 29, 2019. Acts 2023, 88th Leg., R.S., Ch. 9 (S.B. 59), Sec. 3, eff. September 1, 2023. Acts 2025, 89th Leg., R.S., Ch. 526 (H.B. 3680), Sec. 9, eff. September 1, 2025.