Tex. Tax Code Section 33.56
Vacation of Judgment


(a)

If, in a suit to collect a delinquent tax, a court renders a judgment for foreclosure of a tax lien on behalf of a taxing unit, any taxing unit that was a party to the judgment may file a petition to vacate the judgment on one or more of the following grounds:

(1)

failure to join a person needed for just adjudication under the Texas Rules of Civil Procedure, including a taxing unit required to be joined under Section 33.44 (Joinder of Other Taxing Units)(a);

(2)

failure to serve a person needed for just adjudication under the Texas Rules of Civil Procedure, including a taxing unit required to be joined under Section 33.44 (Joinder of Other Taxing Units)(a);

(3)

failure of the judgment to adequately describe the property that is the subject of the suit; or

(4)

that the property described in the judgment was subject to multiple appraisals for the tax years included in the judgment.

(b)

The taxing unit must file the petition under the same cause number as the delinquent tax suit and in the same court.

(c)

The taxing unit may not file a petition if a tax sale of the property has occurred unless:

(1)

the tax sale has been vacated by an order of a court;

(2)

the property was bid off to a taxing unit under Section 34.01 (Sale of Property)(j) and has not been resold; or

(3)

the tax sale or resale purchaser, or the purchaser’s heirs, successors, or assigns, consents to the petition.

(d)

Consent of the purchaser to a petition may be shown by:

(1)

a written memorandum signed by the purchaser and filed with the court;

(2)

the purchaser’s joinder in the taxing unit’s petition;

(3)

a statement of the purchaser made in open court on the record in a hearing on the petition; or

(4)

the purchaser’s signature of approval to an agreed order to grant the petition.

(e)

A copy of the petition must be served in a manner authorized by Rule 21a, Texas Rules of Civil Procedure, on each party to the delinquent tax suit.

(f)

If the court grants the petition, the court shall enter an order providing that:

(1)

the judgment, any tax sale based on that judgment, and any subsequent resale are vacated;

(2)

any applicable tax deed or applicable resale deed is canceled;

(3)

the delinquent tax suit is revived; and

(4)

except in a case in which judgment is vacated under Subsection (a)(4), the taxes, penalties, interest, and attorney’s fees and costs, and the liens that secure each of those items, are reinstated.
Added by Acts 1999, 76th Leg., ch. 626, Sec. 1, eff. August 30, 1999. Amended by Acts 2001, 77th Leg., ch. 1430, Sec. 25, eff. Sept. 1, 2001.

Source: Section 33.56 — Vacation of Judgment, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­33.­htm#33.­56 (accessed Apr. 20, 2024).

33.01
Penalties and Interest
33.02
Installment Payment of Delinquent Taxes
33.03
Delinquent Tax Roll
33.04
Notice of Delinquency
33.05
Limitation on Collection of Taxes
33.06
Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran
33.10
Restricted or Conditional Payments of Delinquent Taxes, Penalties, and Interest Prohibited
33.011
Waiver of Penalties and Interest
33.11
Early Additional Penalty for Collection Costs for Taxes Imposed on Personal Property
33.21
Property Subject to Seizure
33.22
Institution of Seizure
33.23
Tax Warrant
33.24
Bond for Payment of Taxes
33.25
Tax Sale: Notice
33.41
Suit to Collect Delinquent Tax
33.42
Taxes Included in Foreclosure Suit
33.43
Petition
33.44
Joinder of Other Taxing Units
33.045
Notice of Provisions Authorizing Deferral or Abatement
33.45
Pleading and Answering to Claims Filed
33.46
Partition of Real Property
33.47
Tax Records as Evidence
33.48
Recovery of Costs and Expenses
33.49
Liability of Taxing Unit for Costs
33.50
Adjudged Value
33.51
Writ of Possession
33.52
Taxes Included in Judgment
33.53
Order of Sale
33.54
Limitation on Actions Relating to Property Sold for Taxes
33.55
Effect of Judgment on Accrual of Penalties and Interest
33.56
Vacation of Judgment
33.57
Alternative Notice of Tax Foreclosure on Certain Parcels of Real Property
33.065
Deferred Collection of Taxes on Appreciating Residence Homestead
33.71
Masters for Tax Suits
33.72
Report Transmitted to Court
33.73
Court Action on Master’s Report
33.74
Appeal of Recommendation of Final Judgment to the Referring Court or on Request of the Referring Court
33.75
Decree or Order of Court
33.76
Jury Trial Demanded
33.77
Effect of Master’s Report Pending Appeal
33.78
Masters May Not Be Appointed Under Texas Rules of Civil Procedure
33.79
Immunity
33.80
Court Reporter
33.91
Property Subject to Seizure by Municipality
33.92
Institution of Seizure
33.93
Tax Warrant
33.94
Notice of Tax Sale
33.95
Purchaser
33.445
Joinder of Tax Lien Transferee
33.475
Attorney Ad Litem Report
33.911
Property Subject to Seizure by County
33.912
Notice

Accessed:
Apr. 20, 2024

§ 33.56’s source at texas​.gov