Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 1. PROPERTY TAX CODE |
Subtitle E. COLLECTIONS AND DELINQUENCY |
Chapter 33. DELINQUENCY |
Subchapter C. DELINQUENT TAX SUITS |
Sec. 33.53. ORDER OF SALE; PAYMENT BEFORE SALE
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(a) If judgment in a suit to collect a delinquent tax is for foreclosure of a tax lien, the court shall order the property sold in satisfaction of the amount of the judgment.
(b) On application by a taxing unit that is a party to the judgment, the district clerk shall prepare an order to an officer authorized to conduct execution sales ordering the sale of the property. If more than one parcel of property is included in the judgment, the taxing unit may specify particular parcels to be sold. A taxing unit may request more than one order of sale as necessary to collect all amounts due under the judgment.
(c) An order of sale:
(1) shall be returned to the district clerk as unexecuted if not executed before the 181st day after the date the order is issued; and
(2) may be accompanied by a copy of the judgment and a bill of costs attached to the order and incorporate the terms of the judgment or bill of costs by reference.
(d) A judgment or a bill of costs attached to the order of sale is not required to be certified.
(e) If the owner pays the amount of the judgment before the property is sold, the taxing unit shall:
(1) release the tax lien held by the taxing unit on the property; and
(2) file for record with the clerk of the court in which the judgment was rendered a release of the lien.