Texas Tax Code

§ 34.02 — DISTRIBUTION OF PROCEEDS

TX § 34.02Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 34. TAX SALES AND REDEMPTION · Art. A. TAX SALES

Statute text

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(a)The proceeds of a tax sale under Section 33.94, 34.01, or 34.0101 shall be applied in the order prescribed by Subsection (b). The amount included under each subdivision of Subsection (b) must be fully paid before any of the proceeds may be applied to the amount included under a subsequent subdivision.

(b)The proceeds shall be applied to:

(1)the costs of advertising the tax sale;

(2)any fees ordered by the judgment to be paid to an appointed attorney ad litem;

(3)the original court costs payable to the clerk of the court;

(4)the fees and commissions payable to the officer conducting the sale;

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Legislative history

Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091), Sec. 3, eff. September 1, 2023.