Texas Tax Code 33.94 – Notice of Tax Sale
(a) After a seizure of property, the collector for the municipality or county shall make a reasonable inquiry to determine the identity and address of any person, other than the person against whom the tax warrant is issued, having an interest in the property. The collector shall deliver as soon as possible a notice stating the time and place of the sale and briefly describing the property seized to:
(1) the person against whom the warrant is issued, including each person to whom notice was provided under § 33.912(a);
(2) each person to whom notice was provided under § 33.912(b)(1); and
(3) any other person the collector determines has an interest in the property if the collector can ascertain the address of the other person.
(b) Failure to send or receive a notice required by this section does not affect the validity of the sale of the seized property or title to the property.
Terms Used In Texas Tax Code 33.94
- Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005