2005 Texas Tax Code CHAPTER 32. TAX LIENS AND PERSONAL LIABILITY

TAX CODE

CHAPTER 32. TAX LIENS AND PERSONAL LIABILITY


	§ 32.01. TAX LIEN.  (a) On January 1 of each year, a tax 
lien attaches to property to secure the payment of all taxes, 
penalties, and interest ultimately imposed for the year on the 
property, whether or not the taxes are imposed in the year the lien 
attaches.  The lien exists in favor of each taxing unit having power 
to tax the property.
	(b)  A tax lien on inventory, furniture, equipment, or other 
personal property is a lien in solido and attaches to all inventory, 
furniture, equipment, and other personal property that the property 
owner owns on January 1 of the year the lien attaches or that the 
property owner subsequently acquires.
	(c)  If an owner's real property is described with certainty 
by metes and bounds in one or more instruments of conveyance and 
part of that property is the owner's residence homestead taxed 
separately and apart from the remainder of the property, each of the 
liens under this section that secures the taxes imposed on that 
homestead and on the remainder of that property extends in solido to 
all the real property described in the instrument or instruments of 
conveyance, unless the homestead is identified as a separate parcel 
and is separately described in the conveyance or another instrument 
recorded in the real property records.
	(d)  The lien under this section is perfected on attachment 
and, except as provided by Section 32.03(b), perfection requires no 
further action by the taxing unit.

Acts 1979, 66th Leg., p. 2287, ch. 841, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, § 22, eff. 
Aug. 29, 1983;  Acts 1993, 73rd Leg., ch. 1031, § 3, eff. Sept. 1, 
1993;  Acts 1999, 76th Leg., ch. 1481, § 11, eff. Jan. 1, 2000.


	§ 32.014. TAX LIEN ON MANUFACTURED HOME.  (a) If the owner 
of a manufactured home has elected to treat the home as real 
property under Section 25.08, the tax lien shall be attached to the 
land on which the manufactured home is located.
	(b)  If the owner of a manufactured home does not elect to 
treat the home as real property with the land on which the 
manufactured home is located, the tax lien on the manufactured home 
does not attach to the land on which the home is located.
	(c)  In this section, "manufactured home" has the meaning 
assigned by Section 1201.003, Occupations Code.
	(d)  This section prevails over Chapter 1201, Occupations 
Code, to the extent of any conflict.

Added by Acts 1987, 70th Leg., ch. 633, § 2, eff. Aug. 31, 1987.  
Amended by Acts 1989, 71st Leg., ch. 2, § 14.02(b), eff. Aug. 28, 
1989;  Acts 1989, 71st Leg., ch. 1039, § 4.04, eff. Sept. 1, 
1989;  Acts 1995, 74th Leg., ch. 978, § 20, eff. Sept. 1, 1995;  
Acts 2001, 77th Leg., ch. 1055, § 8, eff. Jan. 1, 2002;  Acts 
2003, 78th Leg., ch. 338, § 46, eff. Jan. 1, 2004;  Acts 2003, 
78th Leg., ch. 1276, § 14A.813, eff. Sept. 1, 2003;  Acts 2005, 
79th Leg., ch. 1284, § 31, eff. June 18, 2005.


	§ 32.015. TAX LIEN ON MANUFACTURED HOME.  (a) On payment 
of the taxes, penalties, and interest for a year for which a valid 
tax lien has been recorded on the title records of the department, 
the collector for the taxing unit shall issue a tax certificate 
showing no taxes due or a tax paid receipt for such year to the 
person making payment.  When the tax certificate showing no taxes 
due or tax paid receipt is filed with the department, the tax lien 
is extinguished and canceled and shall be removed from the title 
records of the manufactured home.  The collector for a taxing unit 
may not refuse to issue a tax paid receipt to the person who offers 
to pay the taxes, penalties, and interest for a particular year or 
years, even though taxes may also be due for another year or other 
years.
	(b)  In this section, "department" and "manufactured home" 
have the meanings assigned by Section 1201.003, Occupations Code;  
however, the term "manufactured home" does not include a 
manufactured home that has been attached to real property and for 
which the document of title has been canceled under Section 
1201.217 of that code.

Added by Acts 1985, 69th Leg., ch. 846, § 15, eff. Sept. 1, 1985.  
Amended by Acts 1987, 70th Leg., ch. 1134, § 22, eff. June 18, 
1987;  Acts 1989, 71st Leg., ch. 1039, § 4.05, eff. Sept. 1, 
1989;  Acts 1991, 72nd Leg., ch. 617, § 11, eff. Aug. 26, 1991;  
Acts 1995, 74th Leg., ch. 978, § 21, eff. Sept. 1, 1995;  Acts 
1999, 76th Leg., ch. 1481, § 12, eff. Jan. 1, 2000;  Acts 2001, 
77th Leg., ch. 988, § 2, eff. Sept. 1, 2001;  Acts 2003, 78th 
Leg., ch. 1276, § 14A.814, eff. Sept. 1, 2003;  Acts 2005, 79th 
Leg., ch. 1284, § 32, eff. June 18, 2005.


	§ 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX 
LIEN.  (a) If a mineral estate is severed from a surface estate and 
if different persons own the mineral estate and surface estate, the 
lien resulting from taxes imposed against each interest in the 
mineral estate exists only for the duration of the interest it 
encumbers.  After an interest in the mineral estate terminates, the 
lien encumbering it expires and is not enforceable:
		(1)  against any part of the surface estate not owned by 
the owner of the interest encumbered by the lien;
		(2)  against any part of the mineral estate not owned by 
the owner of the interest encumbered by the lien;  or
		(3)  against the owner of the surface estate as a 
personal obligation, unless he also owns the interest encumbered by 
the lien.
	(b)  Taxes imposed on a severed interest in a mineral estate 
that has terminated remain the personal liability of the person who 
owned the interest on January 1 of the year for which the tax was 
imposed.

Acts 1979, 66th Leg., p. 2287, ch. 841, § 1, eff. Jan. 1, 1982.            


	§ 32.03. RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN.  (a) 
Except as provided by Subsection (a-1), a tax lien may not be 
enforced against personal property transferred to a buyer in 
ordinary course of business as defined by Section 1.201(9) of the 
Business & Commerce Code for value who does not have actual notice 
of the existence of the lien.
	(a-1)  A tax lien against a manufactured home may not be 
enforced unless it has been recorded with the Texas Department of 
Housing and Community Affairs as provided by Section 1201.219, 
Occupations Code:
		(1)  before October 1, 2005;  or                                              
		(2)  not later than six months after the end of the year 
for which the tax was owed.
	(a-2)  A person may not transfer title of a manufactured home 
until all tax liens perfected on the home have been extinguished or 
satisfied and released.  This subsection does not apply to the sale 
of a manufactured home in inventory.
	(b)  A bona fide purchaser for value or the holder of a lien 
recorded on the manufactured home statement of ownership and 
location is not required to pay any taxes that have not been 
recorded with the Texas Department of Housing and Community 
Affairs.  In this section, "manufactured home" has the meaning 
assigned by Section 32.015(b).
	(c)  to (j) Repealed by Acts 2005, 79th Leg., ch. 1284, § 
34(2).          

Acts 1979, 66th Leg., p. 2287, ch. 841, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1985, 69th Leg., ch. 846, § 16, eff. Sept. 1, 
1985;  Acts 1991, 72nd Leg., ch. 617, § 12, eff. Aug. 26, 1991;  
Acts 1991, 72nd Leg., ch. 836, § 5.2, eff. Aug. 26, 1991;  Acts 
1995, 74th Leg., ch. 978, § 22, eff. Sept. 1, 1995;  Acts 2001, 
77th Leg., ch. 988, § 3, eff. Sept. 1, 2001;  Acts 2003, 78th 
Leg., ch. 338, § 47, eff. Jan. 1, 2004;  Acts 2005, 79th Leg., ch. 
1284, § 33, 34(2) eff. June 18, 2005.


	§ 32.04. PRIORITIES AMONG TAX LIENS.  (a) Whether or not a 
tax lien provided by this chapter takes priority over a tax lien of 
the United States is determined by federal law.  In the absence of 
federal law, a tax lien provided by this chapter takes priority over 
a tax lien of the United States.
	(b)  Tax liens provided by this chapter have equal priority.                   

Acts 1979, 66th Leg., p. 2287, ch. 841, § 1, eff. Jan. 1, 1982.            


	§ 32.05. PRIORITY OF TAX LIENS OVER OTHER PROPERTY 
INTERESTS.  (a) A tax lien on real property takes priority over a 
homestead interest in the property.
	(b)  Except as provided by Subsection (c)(1), a tax lien 
provided by this chapter takes priority over:
		(1)  the claim of any creditor of a person whose 
property is encumbered by the lien;
		(2)  the claim of any holder of a lien on property 
encumbered by the tax lien, including any lien held by a property 
owners' association, homeowners' association, condominium unit 
owners' association, or council of owners of a condominium regime 
under a restrictive covenant, condominium declaration, master 
deed, or other similar instrument that secures regular or special 
maintenance assessments, fees, dues, interest, fines, costs, 
attorney's fees, or other monetary charges against the property;  
and
		(3)  any right of remainder, right or possibility of 
reverter, or other future interest in, or encumbrance against, the 
property, whether vested or contingent.
	(b-1)  The priority given to a tax lien by Subsection (b) 
prevails, regardless of whether the debt, lien, future interest, or 
other encumbrance existed before attachment of the tax lien.
	(c)  A tax lien provided by this chapter is inferior to:                       
		(1)  a claim for any survivor's allowance, funeral 
expenses, or expenses of the last illness of a decedent made against 
the estate of a decedent as provided by law;
		(2)  except as provided by Subsection (b)(2), a 
recorded restrictive covenant that runs with the land and was 
recorded before January 1 of the year the tax lien arose;  or
		(3)  a valid easement of record recorded before January 
1 of the year the tax lien arose.
	(d)  In an action brought under Chapter 33 for the enforced 
collection of a delinquent tax against property, a property owners' 
association, homeowners' association, condominium unit owners' 
association, or council of owners of a condominium regime that 
holds a lien for regular or special maintenance assessments, fees, 
dues, interest, fines, costs, attorney's fees, or other monetary 
charges against the property is not a necessary party to the action 
unless, at the time the action is commenced, notice of the lien in a 
liquidated amount is evidenced by a sworn instrument duly executed 
by an authorized person and recorded with the clerk of the county in 
which the property is located.  A tax sale of the property 
extinguishes the lien held by a property owners' association, 
homeowners' association, condominium unit owners' association, or 
council of owners of a condominium regime for all amounts that 
accrued before the date of sale if:
		(1)  the holder of the lien is joined as a party to an 
action brought under Chapter 33 by virtue of a notice of the lien on 
record at the time the action is commenced;  or
		(2)  the notice of lien is not of record at the time the 
action is commenced, regardless of whether the holder of the lien is 
made a party to the action.
	(e)  The existence of a recorded restrictive covenant, 
declaration, or master deed that generally provides for the lien 
held by a property owners' association, homeowners' association, 
condominium unit owners' association, or council of owners of a 
condominium regime does not, by itself, constitute actual or 
constructive notice to a taxing unit of a lien under Subsection (d).

Acts 1979, 66th Leg., p. 2287, ch. 841, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1991, 72nd Leg., ch. 854, § 1, eff. June 16, 
1991;  Acts 1999, 76th Leg., ch. 1481, § 13, eff. Sept. 1, 1999;  
Acts 2005, 79th Leg., ch. 1126, § 12, eff. Sept. 1, 2005.


	§ 32.06. TRANSFER OF TAX LIEN.  (a) In this section:                        
		(1)  "Mortgage servicer" has the meaning assigned by 
Section 51.0001, Property Code.
		(2)  "Transferee" means a person authorized to pay the 
taxes of another.    
	(a-1)  A person may authorize another person to pay the 
delinquent taxes imposed by a taxing unit on the person's real 
property by filing with the collector for the unit a sworn document 
stating:
		(1)  the authorization;                                                       
		(2)  the name and street address of the transferee 
authorized to pay the taxes of the property owner;  and
		(3)  a description of the property by street address, 
if applicable, and legal description.
	(a-2)  After a tax lien is transferred, taxes on the property 
that become due in subsequent tax years may be transferred before 
the delinquency date in the manner provided by Subsection (a-1).
	(a-3)  A tax lien may be transferred before the delinquency 
date in the manner provided by Subsection (a-1) only if the real 
property is not subject to a lien other than the tax lien.
	(b)  If a transferee authorized to pay a property owner's 
taxes pursuant to Subsection (a-1) pays the taxes and any penalties 
and interest imposed, the collector shall issue a tax receipt to 
that transferee. In addition, the collector or a person designated 
by the collector shall certify on the sworn document that payment of 
the taxes and any penalties and interest on the described property 
and collection costs has been made by the transferee on behalf of 
the property owner liable for the taxes when imposed and that the 
taxing unit's tax lien is transferred to that transferee. The 
collector shall attach to the sworn document the collector's seal 
of office or sign the document before a notary public and deliver 
the sworn document, a tax receipt, and the affidavit attesting to 
the transfer of the tax lien to the transferee within 30 days. The 
sworn document, tax receipt, and affidavit attesting to the 
transfer of the tax lien may be combined into one document.  The 
collector shall conspicuously identify in the applicable 
taxpayer's account the date of the transfer of a tax lien 
transferred under this section.
	(c)  Except as otherwise provided by this section, the 
transferee of a tax lien and any successor in interest is entitled 
to foreclose the lien:
		(1)  in the manner provided by law for foreclosure of 
tax liens;  or        
		(2)  in the manner specified in Section 51.002, 
Property Code, and Section 32.065 of this code, if the property 
owner and the transferee enter into a contract that is secured by a 
lien on the property.
	(d)  To be enforceable, a tax lien transferred as provided by 
this section must be recorded with the sworn statement and 
affidavit attesting to the transfer of the tax lien as described in 
Subsection (b) in the deed records of each county in which the 
property encumbered by the lien is located.
	(e)  A transferee holding a tax lien transferred as provided 
by this section may not charge a greater rate of interest than 18 
percent a year on the funds advanced.  Funds advanced are limited to 
the taxes, penalties, interest, and collection costs paid as shown 
on the tax receipt, expenses paid to record the lien, plus 
reasonable closing costs.
	(f)  The mortgage servicer of a preexisting lien on property 
encumbered by a tax lien transferred as provided by Subsection (b) 
is entitled, within six months after the date on which the tax lien 
is recorded in all counties in which the property is located, to 
obtain a release of the transferred tax lien by paying the 
transferee of the tax lien the amount owed under the contract 
between the property owner and the transferee.  A transferee may 
charge a reasonable fee for a payoff statement that is requested 
after an initial payoff statement is provided.
	(g)  At any time after the end of the six-month period 
specified by Subsection (f) and before a notice of foreclosure of 
the transferred tax lien is sent, the transferee of the tax lien or 
the holder of the tax lien may require the property owner to provide 
written authorization and pay a reasonable fee before providing 
information regarding the current balance owed by the property 
owner to the transferee or the holder of the tax lien.
	(h)  A mortgage servicer who pays a transferred tax lien 
becomes subrogated to all rights in the lien.
	(i)  A foreclosure of a tax lien transferred as provided by 
this section may not be instituted within one year from the date on 
which the lien is recorded in all counties in which the property is 
located, unless the contract between the owner of the property and 
the transferee provides otherwise.  The transferee of a tax lien or 
any successor in interest must notify the holders of all recorded 
liens on the property before foreclosure in the same manner and 
within the same time frame as the transferee must notify the owner 
of the property under Section 51.002, Property Code.
	(j)  After one year from the date on which a tax lien 
transferred as provided by this section is recorded in all counties 
in which the property is located, the transferee of the lien may 
foreclose the lien in the manner provided by Subsection (c) unless a 
contract between the holder of the lien and the owner of the 
property encumbered by the lien provides otherwise.  If a 
foreclosure suit results in foreclosure of the lien, the transferee 
is entitled to recover attorney's fees in an amount not to exceed 10 
percent of the judgment.  The proceeds of a sale following a 
judicial foreclosure as provided by this subsection shall be 
applied first to the payment of court costs, then to payment of the 
judgment, including accrued interest, and then to the payment of 
any attorney's fees fixed in the judgment.  Any remaining proceeds 
shall be paid to other holders of liens on the property in the order 
of their priority and then to the person whose property was sold at 
the tax sale.
	(k)  Beginning on the date the foreclosure deed is recorded, 
the person whose property is sold as provided by Subsection (c) or 
the mortgage servicer of a prior recorded lien against the property 
is entitled to redeem the foreclosed property from the purchaser by 
paying the purchaser or successor 125 percent of the purchase price 
during the first year of the redemption period or 150 percent of the 
purchase price during the second year of the redemption period with 
cash or cash equivalent funds.  The right of redemption may be 
exercised on or before the second anniversary of the date on which 
the purchaser's deed is filed of record if the property sold was the 
residence homestead of the owner, was land designated for 
agricultural use, or was a mineral interest.  For any other 
property, the right of redemption must be exercised not later than 
the 180th day after the date on which the purchaser's deed is filed 
of record.  If a person redeems the property as provided by this 
subsection, the purchaser at the tax sale shall deliver a deed to 
the property to the person redeeming the property.  If the person 
who owned the property at the time of foreclosure redeems the 
property, all liens existing on the property at the time of the tax 
sale remain in effect to the extent not paid from the sale proceeds.

Acts 1979, 66th Leg., p. 2288, ch. 841, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1995, 74th Leg., ch. 131, § 1, eff. Sept. 1, 
1995;  Acts 2005, 79th Leg., ch. 406, § 1, eff. Sept. 1, 2005;  
Acts 2005, 79th Leg., ch. 1126, § 13, eff. Sept. 1, 2005.


	§ 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN.  (a) 
Section 32.06 does not abridge the right of an owner of real 
property to enter into a contract for the payment of taxes.
	(b)  Notwithstanding any agreement to the contrary, a 
contract entered into under Subsection (a) between a transferee and 
the property owner under Section 32.06 that is secured by a priority 
lien on the property shall provide for a power of sale and 
foreclosure under Chapter 51, Property Code, and:
		(1)  an event of default;                                                     
		(2)  notice of acceleration;                                                  
		(3)  recording of the contract in each county in which 
the property is located;
		(4)  recording of the sworn document and affidavit 
attesting to the transfer of the tax lien;
		(5)  requiring the transferee to serve foreclosure 
notices on the property owner at the property owner's last known 
address in the manner required by Sections 51.002(b), (d), and (e), 
Property Code, or by a commercially reasonable delivery service 
that maintains verifiable records of deliveries for at least five 
years from the date of delivery;  and
		(6)  requiring, at the time the foreclosure notices 
required by Subdivision (5) are served on the property owner, the 
transferee to serve a copy of the notice of sale in the same manner 
on the mortgage servicer or the holder of all recorded real property 
liens encumbering the property that includes on the first page, in 
14-point boldfaced type or 14-point uppercase typewritten letters, 
a statement that reads substantially as follows:

"PURSUANT TO TEXAS TAX CODE SECTION 32.06, THE FORECLOSURE SALE 
REFERRED TO IN THIS DOCUMENT IS A SUPERIOR TRANSFER TAX LIEN SUBJECT 
TO RIGHT OF REDEMPTION UNDER CERTAIN CONDITIONS. THE FORECLOSURE IS 
SCHEDULED TO OCCUR ON THE (DATE)."
	(b-1)  On an event of default and notice of acceleration, the 
mortgage servicer of a recorded lien encumbering real property may 
obtain a release of a transferred tax lien on the property by paying 
the transferee of the tax lien or the holder of the tax lien the 
amount owed by the property owner to that transferee or holder.
	(c)  Notwithstanding any other provision of this code, a 
transferee of a tax lien is subrogated to and is entitled to 
exercise any right or remedy possessed by the transferring taxing 
unit, including or related to foreclosure or judicial sale, but is 
prohibited from exercising a remedy of foreclosure or judicial sale 
where the transferring taxing unit would be prohibited from 
foreclosure or judicial sale.
	(d)  Chapters 342 and 346, Finance Code, do not apply to a 
transaction covered by this section.  The transferee of a tax lien 
under this section is not required to obtain a license under Title 
4, Finance Code.
	(e)  If in a contract under this section a person contracts 
for, charges, or receives a rate or amount of interest that exceeds 
the rate or amount allowed by this section, the amount of the 
penalty for which the person is obligated is determined in the 
manner provided by Chapter 349, Finance Code.
	(f)  Before accepting an application fee or executing a 
contract, the transferee shall disclose to the transferee's 
prospective borrower each type and the amount of possible 
additional charges or fees that may be incurred by the borrower in 
connection with the loan or contract under this section.

Text of subsec. (g) as added by Acts 2005, 79th Leg., ch. 406.
	(g)  A contract under this section must require that the 
lienholder notify the holders of all recorded liens on the property 
before foreclosure in the same manner and within the same time frame 
as the lienholder must notify the owner of the property under 
Section 51.002, Property Code.

Text of subsec. (g) as added by Acts 2005, 79th Leg., ch. 1126.
	(g)  An affidavit of the transferee executed after 
foreclosure of a tax lien that recites compliance with the terms of 
Section 32.06 and this section and is recorded in each county in 
which the property is located:
		(1)  is prima facie evidence of compliance with Section 
32.06 and this section;  and
		(2)  may be relied on conclusively by a bona fide 
purchaser for value without notice of any failure to comply.

Acts 1979, 66th Leg., p. 2288, ch. 841, § 1, eff. Jan. 1, 1982.  
Redesignated from V.T.C.A., Tax Code § 32.06(j) and amended by 
Acts 1995, 74th Leg., ch. 131, § 1, eff. Sept. 1, 1995.  Amended 
by Acts 1997, 75th Leg., ch. 1396, § 39, eff. Sept. 1, 1997;  Acts 
1999, 76th Leg., ch. 62, § 7.91, eff. Sept. 1, 1999;  Acts 2005, 
79th Leg., ch. 406, § 2, eff. Sept. 1, 2005;  Acts 2005, 79th 
Leg., ch. 1126, § 14, eff. Sept. 1, 2005.


	§ 32.07. PERSONAL LIABILITY FOR TAX.  (a) Except as 
provided by Subsections (b) and (c) of this section, property taxes 
are the personal obligation of the person who owns or acquires the 
property on January 1 of the year for which the tax is imposed or 
would have been imposed had property not been omitted as described 
under Section 25.21.  A person is not relieved of the obligation 
because he no longer owns the property.
	(b)  The person in whose name a property is required to be 
listed by Section 25.13 of this code is personally liable for the 
taxes imposed on the property.
	(c)  A qualifying trust as defined by Section 11.13(j) and 
each trustor of the trust are jointly and severally liable for the 
tax imposed on the interest of the trust in a residence homestead.
	(d)  Any person who receives or collects an ad valorem tax or 
any money represented to be a tax from another person holds the 
amount so collected in trust for the benefit of the taxing unit and 
is liable to the taxing unit for the full amount collected plus any 
accrued penalties and interest on the amount collected.
	(e)  With respect to an ad valorem tax or other money subject 
to the provisions of Subsection (d), an individual who controls or 
supervises the collection of tax or money from another person, or an 
individual who controls or supervises the accounting for and paying 
over of the tax or money, and who wilfully fails to pay or cause to 
be paid the tax or money is liable as a responsible individual for 
an amount equal to the tax or money, plus all interest, penalties, 
and costs, not paid or caused to be paid.  The liability imposed by 
this subsection is in addition to any other penalty provided by law.  
The dissolution of a corporation, association, limited liability 
company, or partnership does not affect a responsible individual's 
liability under this subsection.
	(f)  Venue for suits arising under this section shall be 
governed by Section 33.41(a).
	(g)  In this section:                                                          
		(1)  "Responsible individual" includes an officer, 
manager, director, or employee or a corporation, association, or 
limited liability company or a member of a partnership who, as an 
officer, manager, director, employee, or member, is under a duty to 
perform an act with respect to the collection, accounting, or 
payment of a tax or money subject to the provisions of Subsection 
(d).
		(2)  "Tax" includes any ad valorem tax or money subject 
to the provisions of Subsection (d), including the penalty and 
interest computed by reference to the amount of the tax or money.
	(h)  For purposes of Subsection (a), a person is considered 
to be an owner of property subject to an installment contract of 
sale if the person is:
		(1)  the seller of the property;  or                                          
		(2)  a purchaser of the property who has the duty under 
the installment contract to pay taxes on the property.

Acts 1979, 66th Leg., p. 2289, ch. 841, § 1, eff. Jan. 1, 1980.  
Amended by Acts 1993, 73rd Leg., ch. 854, § 4, eff. Jan. 1, 1994;  
Acts 1995, 74th Leg., ch. 579, § 10, eff. Jan. 1, 1996;  Acts 
1997, 75th Leg., ch. 906, § 2, eff. Jan. 1, 1998;  Acts 1999, 76th 
Leg., ch. 1481, § 14, 15, eff. Jan. 1, 2000;  Acts 2005, 79th 
Leg., ch. 846, § 3, eff. Sept. 1, 2005.