Texas Tax Code
§ 34.015 — PERSONS ELIGIBLE TO PURCHASE REAL PROPERTY
TX § 34.015Title 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)In this section, "person" does not include a taxing unit or an individual acting on behalf of a taxing unit.
(b)An officer conducting a sale of real property under Section 34.01 may not execute a deed in the name of or deliver a deed to any person other than the person who was the successful bidder. The officer may not execute or deliver a deed to the purchaser of the property unless the purchaser exhibits to the officer an unexpired written statement issued under this section to the person by the county assessor-collector of the county in which the sale is conducted showing that:
(1)there are no delinquent taxes owed by the person to that county; and
(2)for each school district or municipality having territory in the county there are no known or reported delinquent ad valorem taxes owed by the person to that school district or municipality.
(c)On the written request of any person, a county assessor-collector shall issue a written statement stating whether there are any delinquent taxes owed by the person to that county or to a school district or municipality having territory in that county. A request for the issuance of a statement by the county assessor-collector under this subsection must:
(1)sufficiently identify any property subject to taxation by the county or by a school district or municipality having territory in the county, regardless of whether the property is located in the county, that the person owns or formerly owned so that the county assessor-collector and the collector for each school district or municipality having territory in the county may determine whether the property is included on a current or a cumulative delinquent tax roll for the county, the school district, or the municipality under Section 33.03;
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Legislative history
Acts 2005, 79th Leg., Ch. 86 (S.B. 644), Sec. 2, eff. May 17, 2005. Acts 2005, 79th Leg., Ch. 1147 (H.B. 2926), Sec. 1, eff. June 18, 2005. Acts 2015, 84th Leg., R.S., Ch. 1126 (H.B. 3951), Sec. 2, eff. January 1, 2016. Acts 2023, 88th Leg., R.S., Ch. 268 (S.B. 62), Sec. 2, eff. September 1, 2023.