Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 33.54 - Limitation on Actions Relating to Property Sold for Taxes(a) Except as provided by Subsection (b), an action relating to the title to property may not be maintained against the purchaser of the property at a tax sale unless the action is commenced:(1) before the first anniversary of the date that the deed executed to the purchaser at the tax sale is filed of record; or(2) before the second anniversary of the date that the deed executed to the purchaser is filed of record, if on the date that the suit to collect the delinquent tax was filed the property was:(A) the residence homestead of the owner; or(B) land appraised or eligible to be appraised under Subchapter C or D, Chapter 23.(b) If a person other than the purchaser at the tax sale or the person's successor in interest pays taxes on the property during the applicable limitations period and until the commencement of an action challenging the validity of the tax sale and that person was not served citation in the suit to foreclose the tax lien, that limitations period does not apply to that person.(c) When actions are barred by this section, the purchaser at the tax sale or the purchaser's successor in interest has full title to the property, precluding all other claims. Acts 1997, 75th Leg., ch. 1192, Sec. 1, eff. Sept. 1, 1997 Amended by Acts 1997, 75th Leg., ch. 1136, Sec. 1, eff. Sept. 1, 1997 Acts 1979, 66th Leg., p. 2296, ch. 841, Sec. 1, eff. Jan. 1, 1982.