Tex. Tax Code § 34.02 · Subchapter A. TAX SALES
DISTRIBUTION OF PROCEEDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The proceeds of a tax sale under Section 33.94, 34.01, or 34.0101 shall be applied in the order prescribed by Subsection (b). The amount included under each subdivision of Subsection (b) must be fully paid before any of the proceeds may be applied to the amount included under a subsequent subdivision.
(b) The proceeds shall be applied to:
(1) the costs of advertising the tax sale;
(2) any fees ordered by the judgment to be paid to an appointed attorney ad litem;
(3) the original court costs payable to the clerk of the court;
(4) the fees and commissions payable to the officer conducting the sale;
(5) the expenses incurred by a taxing unit in determining necessary parties and in procuring necessary legal descriptions of the property if those expenses were awarded to the taxing unit by the judgment under Section 33.48(a)(4);
(6) the taxes, penalties, interest, and attorney's fees that are due under the judgment; and
(7) any other amount awarded to a taxing unit under the judgment.
(c) If the proceeds are not sufficient to pay the total amount included under any subdivision of Subsection (b), each participant in the amount included under that subdivision is entitled to a share of the proceeds in an amount equal to the proportion its entitlement bears to the total amount included under that subdivision.
(d) The officer conducting a sale under Section 33.94, 34.01, or 34.0101 shall pay any excess proceeds after payment of all amounts due all participants in the sale as specified by Subsection (b) to the clerk of the court issuing the warrant or order of sale.
(e) In this section, "taxes" includes a charge, fee, or expense that is expressly authorized by Section 32.06 or 32.065.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2297, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1995, 74th Leg., ch. 131, Sec. 2, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1481, Sec. 25, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 319, Sec. 9, eff. June 18, 2003.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 962 (S.B. 2091), Sec. 3, eff. September 1, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.34.htm
- Text hash
- sha256 97d4755d916d2a49507b9cd0284767e15cede6212a0513bfe550e8678b117cbc
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 32.06PROPERTY TAX LOANS; TRANSFER OF TAX LIEN.Printed as Section 32.06 or 32.065
- Tex. Tax Code § 32.065CONTRACT FOR FORECLOSURE OF TAX LIEN.Printed as Section 32.06 or 32.065
- Tex. Tax Code § 33.48RECOVERY OF COSTS AND EXPENSES.Printed as Section 33.48(a)(4)
- Tex. Tax Code § 33.94NOTICE OF TAX SALE.Printed as Section 33.94, 34.01, or 34.0101
- Tex. Tax Code § 34.01SALE OF PROPERTY.Printed as Section 33.94, 34.01, or 34.0101
- Tex. Tax Code § 34.0101SALE OF CERTAIN PROPERTY TO OWNER OF ABUTTING PROPERTY.Printed as Section 33.94, 34.01, or 34.0101
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 34.02. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.