Sec. 34.08. CHALLENGE TO VALIDITY OF TAX SALE. (a) A person may not commence an action that challenges the validity of a tax sale under this chapter unless the person:
(1) deposits into the registry of the court an amount equal to the amount of the delinquent taxes, penalties, and interest specified in the judgment of foreclosure obtained against the property plus all costs of the tax sale; or
(2) files an affidavit of inability to pay under Rule 145, Texas Rules of Civil Procedure.
(b) A person may not commence an action challenging the validity of a tax sale after the time set forth in Section 33.54(a)(1) or (2), as applicable to the property, against a subsequent purchaser for value who acquired the property in reliance on the tax sale. The purchaser may conclusively presume that the tax sale was valid and shall have full title to the property free and clear of the right, title, and interest of any person that arose before the tax sale, subject only to recorded restrictive covenants and valid easements of record set forth in Section 34.01(n) and subject to applicable rights of redemption.
(c) If a person is not barred from bringing an action challenging the validity of a tax sale under Subsection (b) or any other provision of this title or applicable law, the person must bring an action no later than two years after the cause of action accrues to recover real property claimed by another who:
(1) pays applicable taxes on the real property before overdue; and
(2) claims the property under a registered deed executed pursuant to Section 34.01.
(d) Subsection (c) does not apply to a claim based on a forged deed.
Added by Acts 1997, 75th Leg., ch. 1136, Sec. 4, eff. Sept. 1, 1997; Acts 1997 75th Leg., ch. 1192, Sec. 3, eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 1481, Sec. 32, eff. Sept. 1, 1999.
SUBCHAPTER B. REDEMPTION
Notes of Decisions
Cited in
28
cases (
5 in the last 5 years), 1999–2026 · leading case:
Jordan v. Bustamante, 158 S.W.3d 29 (Tex. App.—Houston [14th Dist.] 2005).
Jordan v. Bustamante, 158 S.W.3d 29 (Tex. App.—Houston [14th Dist.] 2005).
· cites it 4× “Tex. Tax Code Ann. § 34.08 (a)(1) (Vernon 2001).”
John K. Harrison Holdings, LLC v. Strauss, 221 S.W.3d 785 (Tex. App.—Beaumont 2007).
· cites it 4× “See Tex. Tax Code Ann. § 34.08 (a). Harrison asserts an “as-applied” constitutional challenge to section 34.”
Sec. State Bank & Trust v. Bexar Cnty., 397 S.W.3d 715 (Tex. App.—San Antonio 2012).
· cites it 3× “2 The Taxing Authori *721 ties and Nikmaram alternatively contend they established the Bank’s suit was barred by its failure to make the statutory deposit required by section 34.08 prior to filing suit; the record shows the Bank filed suit on September 28, 2010, but did not make…”
Pounds v. Jurgens, 296 S.W.3d 100 (Tex. App.—Houston [14th Dist.] 2009).
· cites it 3× “Next, she invokes Texas Tax Code sections 34.08, 34.05 and 33.”
Session v. Woods, 206 S.W.3d 772 (Tex. App.—Texarkana 2006).
· cites it 2× “Tex. Tax Code Ann. § 34.08 (b) (Vernon 2001); see Jordan, 158 S.”
Roberts v. T.P. Three Enter., Inc., 321 S.W.3d 674 (Tex. App.—Houston [14th Dist.] 2010).
· cites it 3× “See Tex. Tax Code Ann. § 34.08 (b). Accordingly, the trial court did not err in granting appellee’s motion for summary judgment.”
Mem'l Park Med. Ctr., Inc. v. River Bend Dev. Grp., L.P., 264 S.W.3d 810 (Tex. App.—Eastland 2008).
“l In the first four issues, Memorial Park claims that the trial court erred in granting summary judgment to River Bend because River Bend failed to establish as a matter of law that Williams repudiated his interest in the property, that Lawrence Pruett did not receive notice of…”
Am. Homeowner Pres. Fund, LP v. Pirkle, 475 S.W.3d 507 (Tex. App.—Fort Worth 2015).
“The purchaser may conclusively presume that the tax sale was valid and shall have fall title to the property free and clear of the right, title, and interest of any person that arose before the fax sale [[Image here]] Tex. Tax Code Ann. § 34.08 (West 2015) (emphasis added).”
Bandera Indep. Sch. Dist. v. Hamilton, 2 S.W.3d 367 (Tex. App.—San Antonio 1999).
“Specifically, BISD claims that under Tex. Tax Code Ann. § 34.08 (Vernon Supp.1999), Hamilton was required to deposit into the registry of the court the amount of the delinquent taxes, penalties, and interest specified in the foreclosure judgment, or file an affidavit of…”
Tex. Tax Code § 34.08(a): 8 cases
Roberts v. T.P. Three Enter., Inc., 321 S.W.3d 674 (Tex. App.—Houston [14th Dist.] 2010).
“See Tex. Tax Code Ann. § 34.08 (b). Accordingly, the trial court did not err in granting appellee’s motion for summary judgment.”
Tex. Tax Code § 34.08(a)(1): 2 cases
Session v. Woods, 206 S.W.3d 772 (Tex. App.—Texarkana 2006).
“Tex. Tax Code Ann. § 34.08 (b) (Vernon 2001); see Jordan, 158 S.”
Tex. Tax Code § 34.08(a)(2): 1 case
Tex. Tax Code § 34.08(b): 4 cases
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