When must a suit to set aside a Texas Subchapter E tax seizure sale be brought?

Obtain the seizure and sale records and identify Tax Code Chapter 33, Subchapter E as the actual procedure.

Preserve the date the property was actually sold, rather than an earlier seizure or later recording.

Identify the suit to set aside that sale and check any applicable suspension or protected government right.

1. Obtain the seizure and sale records and identify Tax Code Chapter 33, Subchapter E as the actual procedure.
2. Establish that the scoped statutory branch governs and that no suspension or different limitation applies.
3. Add 1 calendar years to the verified event.
4. Check the final day, actual county opening and applicable filing boundary.

A statutory year is twelve consecutive months under Government Code 311.005(12). Section 311.014(c) uses the corresponding numerical day in the concluding month, or that month’s last day if no corresponding day exists. Count calendar years, not 365 days per year. Establish the statutory event before using its anniversary.

CPRC 16.072 extends its statutory suit-filing period when the final day is a Saturday, Sunday or holiday to the next day county offices are open for business. Rule 4 and Government Code 311.014 also address final weekends and legal holidays. The calculator applies the encoded Texas calendar for 2026 through 2028. Establish the actual county calendar, governing holiday treatment and any additional closure separately. A state employee’s optional day off does not itself establish a court closure.

Fictitious example

Fictitious facts. The actual sale of the property seized under Tax Code Chapter 33, Subchapter E is independently established as July 6, 2026. This ordinary branch governs. No suspension, extension, competing limitation or protected governmental right applies.

Fictitious dates. The event and statutory branch are independently established. No suspension, competing limitation or additional closure applies. For the separate weekend fixture, county offices are expressly assumed open July 12, 2027. This is not a verified calendar for every county.

Seizure route must match

Section 16.002(b) expressly identifies Subchapter E of Tax Code Chapter 33. It is not a universal limitation for every tax sale or every challenge to tax collection.

Disability when the cause accrues

Section 16.001 excludes the time of a qualifying minority or unsound-mind disability existing at accrual. A later disability does not suspend the clock, and disabilities cannot be tacked. This calculator assumes no qualifying disability and does not classify the facts.

Death during an existing clock

Section 16.062 can suspend an existing limitation for up to twelve months, with an earlier restart when an executor or administrator qualifies. A death date alone does not supply the claim’s remaining time.

Absence from Texas

Section 16.063 states a suspension during the absence of the person against whom the cause may be maintained. This calculator assumes no applicable suspension. The statutory text alone does not settle judicial restrictions or constitutional application to a particular defendant.

Prior action dismissed for lack of jurisdiction

Section 16.064 conditionally suspends limitations between filings when the same action is commenced in a proper court within sixty days after final disposition. Intentional disregard of jurisdiction is excluded. The calculator does not determine that suspension.

Specified governmental rights

Section 16.061 protects its listed state and political-subdivision rights against the provisions it names. Do not apply this ordinary claimant calculation to such a protected right.

• The calculator does not decide accrual, constructive discovery, claim classification or a disputed suspension.
• A request for more time is not a statutory extension. Rule 5 concerns its stated rule, notice or order periods; it does not establish general relief from a statute of limitations.
• Rule 21(f)(6) permits seeking appropriate relief after a technical failure. Its required reasonable extension concerns deadlines imposed by the rules. Do not assume it automatically revives this statutory limitation.

• Obtain the seizure and sale records and identify Tax Code Chapter 33, Subchapter E as the actual procedure.
• Preserve the date the property was actually sold, rather than an earlier seizure or later recording.
• Identify the suit to set aside that sale and check any applicable suspension or protected government right.
• Section 16.002(b) expressly identifies Subchapter E of Tax Code Chapter 33. It is not a universal limitation for every tax sale or every challenge to tax collection.
• Section 16.001 excludes the time of a qualifying minority or unsound-mind disability existing at accrual. A later disability does not suspend the clock, and disabilities cannot be tacked. This calculator assumes no qualifying disability and does not classify the facts.
• Section 16.062 can suspend an existing limitation for up to twelve months, with an earlier restart when an executor or administrator qualifies. A death date alone does not supply the claim’s remaining time.
• Section 16.063 states a suspension during the absence of the person against whom the cause may be maintained. This calculator assumes no applicable suspension. The statutory text alone does not settle judicial restrictions or constitutional application to a particular defendant.
• Section 16.064 conditionally suspends limitations between filings when the same action is commenced in a proper court within sixty days after final disposition. Intentional disregard of jurisdiction is excluded. The calculator does not determine that suspension.
• Section 16.061 protects its listed state and political-subdivision rights against the provisions it names. Do not apply this ordinary claimant calculation to such a protected right.
• For district or county court, Rule 22 commences suit by filing a petition with the clerk. Under Rule 21(f)(5), ordinary electronic filing must occur before midnight in the court’s time zone unless a particular time controls. Transmission to the electronic filing service provider is the filing event, subject to the rule’s holiday and leave-order conditions. Keep the transmission receipt and verify the proper court. This calculator does not establish service diligence, a paper filing cutoff, justice-court requirements or federal filing rules.