| (a) Required information. A certified statement containing
all of the required information provided by this subsection meets
the requirements of Texas Tax Code, §32.06(b). A certified statement
issued under this section by a tax assessor-collector must contain
the following information:
(1) the name of the county where the property is located;
(2) the date the certification is executed;
(3) a description of the property that includes:
(A) the account number or property identification number
used by the taxing unit(s);
(B) the legal description of the property; and
(C) the street address of the property, if applicable;
(4) the taxing unit(s) transferring a lien or liens
to the transferee;
(5) the amount paid for the transfer;
(6) the tax years for the amount paid;
(7) the property owner's name;
(8) the transferee's name;
(9) the transferee's street address;
(10) the following statement: "I, (Insert Name of Collector),
tax assessor-collector for (Insert Name of Taxing Unit) and for all
taxing units for which (Insert Name of Taxing Unit) collects ad valorem
taxes, certify that the above-named transferee or transferee's agent
("Transferee") has made payment of the amount listed above to the
above-named taxing units on the property described above as consideration
for a transfer of the tax lien(s), and that the tax liens held by
taxing units on the property for the tax years listed above are hereby
transferred to Transferee in accordance with Texas Tax Code §32.06.
I have issued a receipt to Transferee in conjunction with this certification
reflecting the payment for the transfer in the amount of taxes, penalties,
interest, and collection costs.";
(11) the name of the tax collector-assessor;
(12) the name of the taxing unit(s);
(13) the signature of the tax assessor-collector, or
that of the tax assessor-collector's deputy;
(14) one of the following:
(A) the tax assessor-collector's seal of office; or
(B) a notary public's seal of office and a statement
that the certified statement was subscribed and sworn to before a
notary public by the tax assessor-collector or the tax assessor-collector's
deputy; and
(15) a statement that after the document is recorded,
it is to be returned to the transferee.
(b) Optional information. A tax assessor-collector
may only include the optional information contained in this subsection
or attach information as provided in subsection (d) of this section.
Any other information included on or added to the standard form may
invalidate the satisfaction of Texas Tax Code, §32.06(b). The
tax assessor-collector may require that the following information
be added to the certified statement:
(1) a statement that the tax assessor-collector does
not review the information provided by other parties for accuracy;
(2) a statement that the tax assessor-collector's certification
of the amounts paid and that the transfer occurred does not constitute
the rendering of legal advice;
(3) after identifying the county/taxing unit(s) transferring
a lien or liens as provided under subsection (a)(4) of this section,
the following phrase: "and all political subdivisions and districts
for which it collects ad valorem taxes."
(c) Standard certified statement. The standard certified
statement under Texas Tax Code, §32.06(b) is presented in the
following figure.
Attached Graphic
(d) Permissible changes.
(1) Multiple account transfers. In the case of multiple
account transfers, the information required by subsection (a)(3),
(4), (5), and (6) of this section may be provided in table or list
format as an attachment to the standard form.
(2) Title. The title of the certified statement may
be relocated to the top of the form.
(3) Citation to Tax Code. The phrase "Texas Tax Code,
§32.06" may be replaced with "Texas Tax Code, §33.445" if
the transfer occurs in connection with the joinder of a tax lien transferee
under Texas Tax Code, §33.445(a).
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| Source Note: The provisions of this §89.702 adopted to be effective September 10, 2009, 34 TexReg 6105; amended to be effective July 5, 2012, 37 TexReg 4874; amended to be effective November 9, 2017, 42 TexReg 6131 |
