. .
ECNEW GENERAL
EXAS
Honorable James E. Barlow Opinion No. M-294
Criminal District Attorney
Bexar County,,Texas Re: Persons authorized to exe';
County Courthouse cute deeds for taxing units
San Antonio, Texas ,78204' in private sales made pur-
suant to,Article 73&jb ,t
Bear Mr. Barlow: Vernonts Civil Statutes,
Your request for an opinion reads, In part, as
follows:
"As rovided for In Article 73&b,
Sections f; and 9, VACS, governmental agen-
cies in Bexar County, Texas, average five
private sales per month for less than the
amount of the judgment or the adjudged
value of property, acquired by these govern-
mental agencies at .the monthly Sheriff's
sales, The issue in question is: 'who IS
authorized to sign deeds in behalf o??, ,,
State of.Texas’and Bexar County in these
private sales?'" (Emphasis added.)
The applicable portions of Aarticle 73&b, Vernon's
Civil Statutes, read as follows:
"Sec.9. . De The taxing unit may sell
and convey said property so urchased b it
but such property shal 31not be so f d by
thk taxing unit purchasing the same,,at private
sale, for less than the adjudged value thereof,
if any, as establ,ished in the tax judgment, or
the total amount for which such judgment was
rendered against the property in said suit,
whichever is lower, without the written consent
of all taxing units which in said judgment
shall have been found to have tax liens against
said property, All such consents’shall be evi-
denced by the jokder in the conveyance by the
-1419-
. .
Hon. James E. Barlow, page 2 (M-294)
:;.
‘rdl
of-their gov’krning bodies. Deeds exe&ted here-
under by taxing units shall be executed in their
behalf,by the presiding officer of their govern-
ing body and whose authority to so aft in any
aiven case shall be Drima facie nresumed . D .
if the State of Texas is the taxing unit which
purchased aaia property at the tax foreclosure
sale, the Commissioners Court of the county in
which the property is located shall have author-
ity to act for the State of Texas in making
‘pivate sales and conveyances of said proper
as herein erovided. or in requestina the She
or in appointing a-Commissioner, to-make public
sale thereof, and in receiving and distributing
the proceeds of such sales; and all sales and
conveyances made in behalf of the State of Texas
by the Commissioners Court, or made by the,Sher-
iff or any Commissioner appointed by the Commia-
sfoners Court, under the provisions hereof, shall
operate to transf,er to the purchaser at such sale
all right, title ‘and interest acquired or held
by the State of Texas as purchaser at the tax
foreclosure sale, Any taxing unft, Sheriff, or
Commfssloner appointed by a taxing unit, making
any sale under provfsions hereof shall execute and
deliver to the purchaser at such sale a deed of
conveyance, conveying all right, title and inter-
est of all the taxing units interested in the tax
foreclosure judgment in and to the property so
sold; . 0 0” (Emphasis added e )
c
In those cases where a taxing unit other than the State
of Texas is the nurchaser at the tax foreclosure sale, the tax-
i it which pizrchased at the tax foreclosure sale,-acting
i”,gtK role of grantor, by and through the presiding off,icer of
$&governing body; should execute and deliver a deed conveyfng
all right, title and interest of all the taxing units interest-
ed in the tax foreclosure judgment in and to the property sold.’
-1420-
.
Hon. James E. Barlow, page 3 (M- F&l)
When the State is the purchaser at the tax foreclosure
.sale, the State acting in the role of grantor, b d th h
~commissioners court of the county in which theaErone%Fg
is located should execute and deliver the same type-of-deed
to the purchaser. In eachsale, if they so desire, when au-
thority and approval is given by the commissioners court for
the sale,and conveyance, the commissioners court may empower.
the county,judge, as their presiding officer, to, execute the
conveyance in behalf of the State of Texas and the court.
Such action should be reflected in the minutes of the court.
When a taxing unit other than the State of Texas is
the purchaser at the tax foreclosure 'sale and acts as grantor
in the deed to the purchaser, consent of all other taxing
units involved should be evidenced by their joinder in the
conveyance, with the State of Texas acting by and through the
county tax collector oft the county in which the property is
located, and with the other taxing units acting by and through
the respective presiding officers of the~ir governing bodies;
and in such cases the tax collector of the county is the only
official authorized to act for the State in giving the latter's
consent.
When the purchaser at the tax foreclosure sale is the
Sta,te of Te%as and it acts as grantor in the deed to the pur-
chaser. the same rules of consent and joinder in the convev-
ante apply, except that the consent of-the State of Texas is
evidenced through the actions of the commissioners court;
hence the consent and joinder of the county tax collector in
the conveyance in that fnstance is not required,
Our opinion herein is supported b and in.harmony with
Attorney General's Opinion No. v-695 p9%a), wherein the county
was purchaser, and it was held that, 'If the land is sold at
private sale, the Commfssioner's Court acts. as's body in making
such sales and the spres,idinff:office,rt of the court, should exe-
cute the deed of coaveyquze..
"Conveyance" is defined in Texas Electric Ry.Co. v$,
Neale, 244 SiW.2d 329 (Tex.Civ.App. lsl ther grounds,
IXex a 526,‘252,s,w,2a 451), from whf& G","quzeH
"The terms 'deed,' :conveyancel and
'deed of conveyance' are frequently used'
-14X-
Hon. ?ames E. Barlow, page 4 (M-294)
Interchangeably to denote the same legal
concept * Bach is commonly understood to
mean an instrument in writing whereby the
grantor conveys to the grantee some right,
title,,or interest in or to real property.
. . .
Therefore, in view of the above considerations, the
consent contemplated by Article 73&b should be evidenced by
the joinder of the consenting party in a deed to the purchas- .:
er. The better practice would be for the consenting party
or parties to join in the execution and delivery of the deed
which is made by the taxing unit which purchased at the fors-
closure sale. However, it is the opinion of this office that
the intent of the Legislature can be effectively carried out
by the required consent being,evidenced through the execution
and delivery of a separate instrument of conveyance which makes
reference to,. Joins In, and expressly adopts the conveyance
made by the taxing unit which purchased at the tax foreclosure
sale.
SUMMARY
In ,sales by taxing units pursuant to Arti-
cle 7&ib, Vernon’s Civil Statutes, when ‘the
~~ purchaser at the tax foreclosure sale is a unit
other than the State, a deed of conveyance should
be executed and d lfvered by that unit and with
the consent of th: State of Texas to bt evidenced
by the joinder in the conveyance by the county tax
collector of the county in which the property is
located, and with the consent of all other units
to be e’videnced by the joinder in the conveyance
by the presiding officers of the governing bodies
of such units, When the State of Texas is the pur-
chaser at the tax foreclosure sale, th State act-
ing by and through the commissioners c:urt of’the
county in wh%ch the property is located, should exe-
cute and deliver the same type of deed to the pur-
chaser; ,and the same rules of consent and ~,joinder
in conveyance apply in such instance; exc~ept, that
:the, consent of the State is evidenced through the
actions of the commissioners court, and the conserit
.’
al422-
. . .
,
Hon. James E. Barlow, page 5 (M-294)
and joinder of the county tax collector :
in the conveyance is not required.
Y-9rs very truly,
C. MARTIN I.,'
orney General of Texas
"F
Prepared by Alfred Walker
Atisistknt Attorney General
APPROVD:
OPINION COMMITTEE
Hawthorne Phillips, Chaikn
Kerns B. Taylor,~Co-Chairmsn
Louis Newnan
Harold Kennedy
Ben Harrison
James Brbadhurst
A. Jo Carubbi, Jr,
Executlre Assistant