Summary
Tax Code section 34.05 refers to \\"the right, title, and interest acquired or held,\\" which plainly means all of the rights, title, and interests acquired or held by each taxing unit. The phrase \\"acquired or held\\" can be read to suggest that the rights, title, and interests originally acquired by a taxing unit at the tax foreclosure sale may be different from what is held by a taxing unit at the time the property is resold.|The plain language of Tax Code section 34.05 requires that all rights, title, and interests held by the taxing unit at the time the property is resold must be conveyed in the deed.|Tax Code section 34.05 contains no language authorizing a taxing unit, by itself or on behalf of other taxing units, to reserve any interest when reselling a property it acquired at a tax foreclosure sale.|Tax Code section 34.05 authorizes a taxing unit to resell property acquired at a tax foreclosure sale and provides a specific method for doing so that does not allow for the reservation of any property interests in the resale deed. Thus, a court would likely conclude that section 34.05 does not authorize a taxing unit to reserve mineral interests on property it acquired at a tax foreclosure sale if it holds such interests at the time the property is resold.|Tax Code chapter 34 governs the sale and acquisition of property subject to tax foreclosure. Under section 34.01, a property that fails to receive a sufficient bid at a tax foreclosure sale may be \\"bid off\\" to the taxing unit that initiated the sale.
Opinion File
Opinion File
  • ga1072.pdf