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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) A person may not commence an action that challenges the validity of a tax sale under this chapter unless the person:
(1) deposits into the registry of the court an amount equal to the amount of the delinquent taxes, penalties, and interest specified in the judgment of foreclosure obtained against the property plus all costs of the tax sale; or
(2) files an affidavit of inability to pay under Rule 145, Texas Rules of Civil Procedure.
(b) A person may not commence an action challenging the validity of a tax sale after the time set forth in Section 33.54(a)(1) or (2), as applicable to the property, against a subsequent purchaser for value who acquired the property in reliance on the tax sale. The 1 purchaser may conclusively presume that the tax sale was valid and shall have full title to the property free and clear of the right, title, and interest of any person that arose before the tax sale, subject only to recorded restrictive covenants and valid easements of record set forth in Section 34.01(n) and subject to applicable rights of redemption.
(c) If a person is not barred from bringing an action challenging the validity of a tax sale under Subsection (b) or any other provision of this title 2 or applicable law, the 3 person must bring an action no later than two years after the cause of action accrues to recover real property claimed by another who:
(1) pays applicable taxes on the real property before overdue; and
(2) claims the property under a registered deed executed pursuant to Section 34.01.
(d) Subsection (c) 4 does not apply to a claim based on a forged deed.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 34.08. Challenge to Validity of Tax Sale - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-34-08/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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