Sec. 33.445. JOINDER OF TAX LIEN TRANSFEREE. (a) A taxing unit acting under Section 33.44(a) shall also join each transferee of a tax lien against the property that may appear of record under Section 32.06. After the joinder, the transferee of the tax lien may file its claim and seek foreclosure in the suit for all amounts owed the transferee that are secured by the transferred tax lien, regardless of when the original transfer of tax lien was recorded or whether the original loan secured by the transferred tax lien is delinquent. In the alternative, the transferee may pay all taxes, penalties, interest, court costs, and attorney's fees owing to the taxing unit that filed the foreclosure suit and each other taxing unit that is joined.
(b) In consideration of the payment by the transferee of those taxes and charges, each joined taxing unit shall transfer its tax lien to the transferee in the form and manner provided by Section 32.06(b) and enter its disclaimer in the suit. The transfer of a tax lien under this subsection does not require authorization by the property owner.
(c) On transfer of all applicable tax liens, the transferee may seek to foreclose the tax liens in the pending suit or in any other manner provided by Section 32.06, regardless of when the original transfer of tax lien was recorded or whether the original loan secured by the transferred tax lien is delinquent. The foreclosure may include all amounts owed to the transferee, including any amount secured by the original transfer of tax lien.
(d) All liens held by a transferee who is joined under this section but fails to act in the manner provided by this section are extinguished, and the court's judgment shall reflect the extinguishment of those liens.
Added by Acts 2009, 81st Leg., R.S., Ch. 104 (H.B. 1465), Sec. 2, eff. September 1, 2009.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 622 (S.B. 762), Sec. 2, eff. September 1, 2011.
Structure Texas Statutes
Subtitle E - Collections and Delinquency
Subchapter C. Delinquent Tax Suits
Section 33.41. Suit to Collect Delinquent Tax
Section 33.42. Taxes Included in Foreclosure Suit
Section 33.44. Joinder of Other Taxing Units
Section 33.445. Joinder of Tax Lien Transferee
Section 33.45. Pleading and Answering to Claims Filed
Section 33.46. Partition of Real Property
Section 33.47. Tax Records as Evidence
Section 33.475. Attorney Ad Litem Report; Approval of Fees
Section 33.48. Recovery of Costs and Expenses
Section 33.49. Liability of Taxing Unit for Costs
Section 33.51. Writ of Possession
Section 33.52. Taxes Included in Judgment
Section 33.53. Order of Sale; Payment Before Sale
Section 33.54. Limitation on Actions Relating to Property Sold for Taxes
Section 33.55. Effect of Judgment on Accrual of Penalties and Interest
Section 33.56. Vacation of Judgment
Section 33.57. Alternative Notice of Tax Foreclosure on Certain Parcels of Real Property