(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:
(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:
(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.
(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).
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