4
AUSTIN. ‘TSXAS
pIuoE DAN- FAGAN DIG-N
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February 10, 1949,".
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Eoti:C. Land .'~~~Opinion
No. V-767
county Attorney
ml1 county Re:. The effect of a tax judgment
&mphis, Texas upon other prior delinquent
taxes which were not included
in the petition or judgment,
where no.tax ~salehas'been
~made.
Dear Mr. Land:
We restate the question presented in,your let-
'ters of December 28, I.948and January 24, 1949; respec-
tively: Does the,payment of-a,,judgme~nt by the defendant,
prior to'issuance oforder of sale~or prior to sale when
order of-sale has been issued; in a‘taxforeclosure; suit
deprXve the taxing units, parties to'tbe suit, of the
taxes for subsequent years, delinquent at the date .of
the judgment, which are not:included in the petition or
judgment?
-The answer isin the negative. A taxpayer has
the right under Art. 7339 Vi C. S. ~to pay delinquent taxes
included In a judgmentrendered against him at any time
before~a salei~-andthereby discharges his liability for
the delinquent taxes involved in the suit. Such a pay-
ment not only discharges his liability for-the taxes, but
extinguishes the lienof the State and County and other
taxing units, parties to the suit, for said taxes. This
~. is true regardless of whether a receipt is issued by.the
tax collector showing the payment or not. This, however,
does not in any manner absolve the taxpayer.from his lia-
bility for the taxes due for other years not involved in
t&3 suit.
Sec. 10, Art. 7345b, V. C.S., does provide as
follows:
"The purchaser of property sold for taxes
in such foreclosure suit shall take title free
and clear of .a11 liens and claims for ad valorem
taxes against such property_delinquent at the
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Hon. C. Land, Page 2 ~(V-767)
time of judgment in said suit to~any taxing unit
which wasp a party to said suit, and~which has
been served,with citation in said suit as re-
quired by this Act."
It is apparent, however, that this statutory
provision doersnot purport to relieve the taxpayer of
liability for any taxes'lawfully owing by him, but does
have the effect of vesting title in the~purchaser at
such tax foreclosure sale, free and clear of all liens
for ad valorem taxes against suchproperty delinquent
at the time of judgment in said suit, but has no effect
where there has been no sale. By paying off a judgment
before issuance of an order of sale or a sale pursuant
to the order,'the taxpayer ~does~
nothing more than pay
his taxes as though no suit had been filed against him.
His liability for all other taxes current or delinquent.
remains the same.
The taxpayer has the :ri,ghtto pay delinquent
~taxes assessed against him and his property for any one
year 'without'at the ssme time paying other taxes for
other yearsif he chooses to do 8'0,and 3S entitled to
have a receipt issued to him by the Tax Collector evi-
~~dencing.hispayment. This is the oonclusion expressed
in opinion V-529, a copy,of which 1s~~herewith.enclosed.
The payment of delinquent taxescovered
by a judgment rendered ina tax foreclosure
suitunder Artitile'7345bbut,paid,~priorto 'the
isstian&e.of~an,order of sale.or sale.,does not
operate'.torelieve the taxpayer of liability~
for any'other ~tties,lawfully,assessed~against
'his property, tihetherdelinquent or current.
APPROVRI$ ATTORNEY G~ERA?.:.& T&X&S