Tax Code §34.23

In force on Jan 31, 2014 · this text took effect Jan 01, 1998 · same as today's text

DISTRIBUTION OF REDEMPTION PROCEEDS

(a) If the owner of property sold for taxes to a taxing unit redeems the property before the property is resold, the taxing unit shall distribute the redemption proceeds in the manner that proceeds of the resale of property are distributed. (b) Except as provided by Section 34.21 (e), the owner of property sold for taxes to a taxing unit may not redeem the property from the taxing unit after the property has been resold.

History: Acts 1979, 66th Leg., p. 2300, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 906, Sec. 12, eff. Jan. 1, 1998.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Jan 01, 1998 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

GA-1072 (Jan 31, 2014): Whether a taxing unit may reserve mineral interests on property that is acquired through tax foreclosure and then resold pursuant to section 34.05 ofthe Tax Code

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.