HOA foreclosure questions (Texas)

[Maurice D.]

So it looks like these days, an HOA foreclosure may not be a bad deal, you bid enough to pay it off and then you have to pay the first mortgage. I am seeing several auctions and there is plenty of equity 50% or so) to make it a decent deal.

my question is, for example HOA lien is 10k, 1st mortgage balance 100k ARV 210k

This could get bid up to 110k or so, Does the trustee pay off the 1st (or applies excess above the 10k to the 1st)?  or do you only bid down in the HOA lien range? I am wondering if the excess goes to the homeowner or applied to the 1st mortgage.

Also, a more specific question, found one that has an OLD 120k IRS tax lien from 2010.  that is expired, easily removed.  but what happens when it is still there?  do excess funds above the HOA lien get sent to the IRS?  or does the HOA have a higher priority over IRS liens in Texas and extinguish it?  In this case there is also a 1st of about 100k.  who gets the excess? the 1st or the old IRS debt?