Struck Off Deal in Texas - repairs vs. improvements

[Tam Lipani]

I am evaluating a struck off property (SFR) that has been gutted in Texas (TX has 2 yr redemption period). I know the chances are small (of redemption,) but just wondering after I rehab the property, if the previous owner were to try to redeem, what (if any) portion of the rehab would be considered repairs (reimbursable) vs improvements (not reimbursable). Again, this property is gutted so its a total rehab.

[Tam Lipani]

Michael Jones, it is  my understanding that the redeemer (previous owner) would be required to reimburse me all associated costs including repairs PLUS 25% of the aggregate costs during the first year, 50% during second year.  See
Tax Code Section 34.21.  Can anyone else weigh in on this?