Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE E. COLLECTIONS AND DELINQUENCY · CHAPTER 33. DELINQUENCY
Texas Codes

Tex. Tax Code § 33.50 (2026)

Adjudged Value

✓ laws through the 89th Legislature (2025)
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Sec. 33.50. ADJUDGED VALUE. (a) In a suit for foreclosure of a tax lien on property, the court shall determine the market value of the property on the date of trial. The appraised value of the property according to the most recent appraisal roll approved by the appraisal review board is presumed to be its market value on the date of trial, and the person being sued has the burden of establishing that the market value of the property differs from that appraised value. The court shall incorporate a finding of the market value of the property on the date of trial in the judgment.

(b) If the judgment in a suit to collect a delinquent tax is for the foreclosure of a tax lien on property, the order of sale shall specify that the property may be sold to a taxing unit that is a party to the suit or to any other person, other than a person owning an interest in the property or any party to the suit that is not a taxing unit, for the market value of the property stated in the judgment or the aggregate amount of the judgments against the property, whichever is less.

(c) The order of sale shall also specify that the property may not be sold to a person owning an interest in the property or to a person who is a party to the suit other than a taxing unit unless:

(1) that person is the highest bidder at the tax sale; and

(2) the amount bid by that person is equal to or greater than the aggregate amount of the judgments against the property, including all costs of suit and sale.

Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 914, Sec. 5, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1481, Sec. 21, eff. Sept. 1, 1999.

Notes of Decisions
Cited in 11 cases (2 in the last 5 years), 1996–2023 · leading case: Clint Indep. Sch. Dist. v. Cash Investments, Inc., 970 S.W.2d 535 (Tex. 1998).
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Clint Indep. Sch. Dist. v. Cash Investments, Inc., 970 S.W.2d 535 (Tex. 1998). · cites it 5× “See Tex. Tax Code § 33.50(a)(re-quiring trial courts to determine market val *537 ue).”
Deutsche Bank Nat'l Trust Co. v. Stockdick Land Co., 367 S.W.3d 308 (Tex. App.—Houston [14th Dist.] 2012). · cites it 2× “See TEX. TAX CODE ANN. § 33.50 (West 2012). 3 record on December 10, 2007.”
Bandera Indep. Sch. Dist. v. Hamilton, 2 S.W.3d 367 (Tex. App.—San Antonio 1999). · cites it 3× “Because we hold that Bandera Independent School District (“BISD”) was not precluded by Tex. Tax Code Ann. § 33.50 (b) or § 34.01 (Vernon Supp.”
Assocs. Home Equity Servs. Co. v. Hunt, 151 S.W.3d 559 (Tex. App.—Beaumont 2004). · cites it 2× “Laws 5086 (current version at Tex. Tax Code Ann. § 33.95 (Vernon 2001)).”
Jay Cohen v. Midtown Mgmt. Dist., 490 S.W.3d 624 (Tex. App.—Houston [1st Dist.] 2016). “See Tex. Tax Code Ann. § 33.50 (West 2015) (providing that “[t]he appraised value of the property according to the most recent appraisal roll approved by the appraisal review board is presumed to be its market value on the date of trial”).”
Cash Investments, Inc. v. Clint Indep. Sch. Dist., 940 S.W.2d 693 (Tex. App.—El Paso 1996). · cites it 9× “Moreover, the judgment and order of sale as written are not in conflict with Tex.Tax Code AnN. § 33.50, nor should it be necessary to interpret the plain language of the judgment and order of sale in light of Section 33.”
Irannezhad v. Aldine Indep. Sch. Dist., 257 S.W.3d 260 (Tex. App.—Houston [1st Dist.] 2008). “See Tex TaxCode Ann. § 33.50 (Vernon 2001). Section 33.”
Bronco Asset Mgmt., LLC v. FYP, LLC, No. 13-22-00078-CV (Tex. App.—Corpus Christi–Edinburg July 6, 2023). · cites it 2× “The City provided this evidence, the admissibility of which Bronco does not contest on appeal.”
Scott Ralph Wheelock v. Kerr Cnty., No. 04-22-00349-CV, 2023 WL 2144301 (Tex. App.—San Antonio Feb. 22, 2023). “” TEX. TAX CODE ANN. § 33.50(a). The evidence presented at trial included “the -6- 04-22-00349-CV most recent appraisal roll approved by the appraisal review board” for both the ten-acre tract and the manufactured home.”
Mohammad Irannezhad v. Aldine Indep. Sch. Dist., No. 01-07-00794-CV (Tex. App.—Houston [1st Dist.] Mar. 20, 2008). “See Tex. Tax. Code Ann. § 33.50 (Vernon 2001).”
Assocs. Home Equity Servs. Co. v. Mark D. Hunt, No. 09-03-00515-CV (Tex. App.—Beaumont Nov. 4, 2004). “See also Tex. Tax Code Ann. § 33.50 (c) (Vernon 2001).”
Tex. Tax Code § 33.50(a): 3 cases
Clint Indep. Sch. Dist. v. Cash Investments, Inc., 970 S.W.2d 535 (Tex. 1998). “See Tex. Tax Code § 33.50(a)(re-quiring trial courts to determine market val *537 ue).”
Bronco Asset Mgmt., LLC v. FYP, LLC, No. 13-22-00078-CV (Tex. App.—Corpus Christi–Edinburg July 6, 2023). “The City provided this evidence, the admissibility of which Bronco does not contest on appeal.”
Scott Ralph Wheelock v. Kerr Cnty., No. 04-22-00349-CV, 2023 WL 2144301 (Tex. App.—San Antonio Feb. 22, 2023). “” TEX. TAX CODE ANN. § 33.50(a). The evidence presented at trial included “the -6- 04-22-00349-CV most recent appraisal roll approved by the appraisal review board” for both the ten-acre tract and the manufactured home.”
Tex. Tax Code § 33.50(b): 2 cases
Clint Indep. Sch. Dist. v. Cash Investments, Inc., 970 S.W.2d 535 (Tex. 1998). “See Tex. Tax Code § 33.50(a)(re-quiring trial courts to determine market val *537 ue).”
Cash Investments, Inc. v. Clint Indep. Sch. Dist., 940 S.W.2d 693 (Tex. App.—El Paso 1996). “Moreover, the judgment and order of sale as written are not in conflict with Tex.Tax Code AnN. § 33.50, nor should it be necessary to interpret the plain language of the judgment and order of sale in light of Section 33.”
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