Tex. Tax Code Section 33.445
Joinder of Tax Lien Transferee


(a)

A taxing unit acting under Section 33.44 (Joinder of Other Taxing Units)(a) shall also join each transferee of a tax lien against the property that may appear of record under Section 32.06 (Property Tax Loans; Transfer of Tax Lien). 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 (Property Tax Loans; Transfer of Tax Lien)(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 (Property Tax Loans; Transfer of 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. 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.

Source: Section 33.445 — Joinder of Tax Lien Transferee, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­445 (accessed Mar. 23, 2024).

33.01
Penalties and Interest
33.02
Installment Payment of Delinquent Taxes
33.03
Delinquent Tax Roll
33.04
Notice of Delinquency
33.05
Limitation on Collection of Taxes
33.06
Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran
33.10
Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited
33.011
Waiver of Penalties and Interest
33.11
Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property
33.21
Property Subject to Seizure
33.22
Institution of Seizure
33.23
Tax Warrant
33.24
Bond for Payment of Taxes
33.25
Tax Sale: Notice
33.41
Suit to Collect Delinquent Tax
33.42
Taxes Included in Foreclosure Suit
33.43
Petition
33.44
Joinder of Other Taxing Units
33.045
Notice of Provisions Authorizing Deferral or Abatement
33.45
Pleading and Answering to Claims Filed
33.46
Partition of Real Property
33.47
Tax Records as Evidence
33.48
Recovery of Costs and Expenses
33.49
Liability of Taxing Unit for Costs
33.50
Adjudged Value
33.51
Writ of Possession
33.52
Taxes Included in Judgment
33.53
Order of Sale
33.54
Limitation on Actions Relating to Property Sold for Taxes
33.55
Effect of Judgment on Accrual of Penalties and Interest
33.56
Vacation of Judgment
33.57
Alternative Notice of Tax Foreclosure on Certain Parcels of Real Property
33.065
Deferred Collection of Taxes on Appreciating Residence Homestead
33.71
Masters for Tax Suits
33.72
Report Transmitted to Court
33.73
Court Action on Master’s Report
33.74
Appeal of Recommendation of Final Judgment to the Referring Court or on Request of the Referring Court
33.75
Decree or Order of Court
33.76
Jury Trial Demanded
33.77
Effect of Master’s Report Pending Appeal
33.78
Masters May Not Be Appointed Under Texas Rules of Civil Procedure
33.79
Immunity
33.80
Court Reporter
33.91
Property Subject to Seizure by Municipality
33.92
Institution of Seizure
33.93
Tax Warrant
33.94
Notice of Tax Sale
33.95
Purchaser
33.445
Joinder of Tax Lien Transferee
33.475
Attorney Ad Litem Report
33.911
Property Subject to Seizure by County
33.912
Notice

Accessed:
Mar. 23, 2024

§ 33.445’s source at texas​.gov