PRICE DANIEL
ATTORNEY GENERAI.
Bbri.'cfeo.
H. Sheppard
Comptroller sf PubLia 4coouaW~
Austin, Texas OpPnlon Ho. v7252
Be: Whether land aold
t0 t&4 g&/t8 UadeP
tax fopwGlomPe UIIC
der B~tiele 7328 in
D48*, I&. Shwppimd: aubjeot to taxation
Where land was soldl00 the ~Btrtbfazr
ablinquaao texe8 twoa r0m4m3aw5 0f aa
lien for unpaid tsxea and bald by i%.ftaB
the purpose of resale tml*n ttw provLaLoQs
si AHScle 7328 R.C.S. 1925 and whwra wwh
property h8s been contOt&Waaly oarrled m
the essessment rolls & the Coujhy Ln the
nwme of thw to~$er owmera, can the Tax Col-
lector colledt dellnquwnt tBxes for the
period,duriag;wblch tb%a property was held
by the State fop sW.ohp#%poW~9
"Id the wowmt tbat.jrouhold that the
County atbnnot oollwot auob,taxes, what mwth-
od should ba uaed in ~euiovingfrom tkm r@ll8
of tbw County the property so held by the
State upon a public aale th83XWf in aGO@Pd-
ence with the provZeian8 df the foregoitlg'
statutw? wmpw Ia4 scrmesftuatfon wxis'ts
rlth rsfwrwacw to ottler end school die,-
triaes 6% psopertg held by the SWta for stlgh
ptwpaaw, is the City end Sahool District
etitthorlzed to collwot such taxes?"
In our op%ni~n ~lo.~668, I copy of which ww
are enclosing, we held that where the State bedame ths
purchaser of Land at a ‘%4X sale held in accordanow with
thw proviaioum Qf OPt~clw 7345-b, V.C.S=, that "the PUP-
c+asw by the State vwrtr %a it a defwaaible title, wbioh
tftl8 i8 etidenced,by,the WiZ@lfi'B d@d, and.tMt @II
. .
Bon4 6380‘ 8. Shepp82Yl - P8&3 2
holffePOf thin title th8 Stat8 18 tb4 “oWIIWP” of such
property foP purposea of taxation", sod theref;ri$-
wxmpt from taxation until sold by the hate,
op3&on lo. Od265, e oopy of wbUh bs alao wtlcloawdwe
bald that wbera the Stetw b8oeme the pu~4b8swP ,eta
t8x a4lw held in ewcord8nce w%th the pPoolalona of Apt-
Iale, 73;‘8, v,C,S. that "6 selw (selw by State aft&
purolwsawat fo~e~10an~w~oP tax liwa) und4~ drtiale ~328
will aonvey title free of tares accruing b&Do4 Cb4
SCetm~n purchase of the,lend".
Shoe the 8boVe mentioned opinions WePe wH.t-
tea, tbw &@Peme Couxt of TWMB in City of Austin vs.
Shw@r@d 190 S;n, (2d) 406 held that property p~bweed
b tha Olty of'k.utitlin
bY tea iorseloL4imesa,lws,and held
or Pssa~a tr,"publtc property bwli¶for
wittrbiru
the Gons%iCuti@n WXMptlmg awh
p&wpM?ty srom teJcreti@n. 4rtt,1165 et swq.; AH. 2X1
SW, 9, %X&8 thQbti'bUtdQt%~bf8 C8b aOnC8iWW tl@50 3?608W
&a u@plr B dlfferxbnthula to la&a pwbeswd by tbw~~St4te
r% fax rwiwl0e,ttp8sat~e. SW #l+ ChEldr44s Cowty xc
$mtwi~ %$&,s*w* @c#) 0690
In map rwaent Opinion X0. V-16;LIwe held that
fb,$*AIS, 38, Fiftieth Lwgleleture, proV3.dlngfor the @Q*
meratof'aertein t4xss WI&#Strlteowhwd lelsaato certain
codnbw~a ,outt%?the Qwnera1 IRand of the Stete, is uuco~l-
4tttGlti~naland v&d as V%&8tiV8 Qi tb8 ~l?~~iSlotM Of
kzl~lwl8TIE, seoellon51,.a~rd4wmQ;e x5* sw010n 9, cwta=
@tituwm vf !JMxwl”.
Bon. war II. Sheppard - page 3
W6 lEtlOT
or no stetute authorizing the removal
of pt'opertyfrom the tax rolls. In order for the tax
&ollr for the years the propeFtj v&s he16 by the State
to dlrclose the facts the tar collootor should enter
thereon the notation 'non-trxable-- owned by 8Wte" or
rords of like iwort.
Lends pumzhased by the Stete, at tax
fmecltitwe 8*16B, ami exempt from all taxa-
tion unttl resale .a provided by atotute. If
#blahprepwtf 18 placed on the roll9 duirlmg
them years 80 held by the State, the roll8
8hwX.a M'kb(bt the fact that tlcwhpmpertf 18
exempt by rmbam of Stute ounershlp.
Ioum very truly,
Asgwlam Q-L OF TSXAS
Y$ v. osppert
Asaiskht