R-257
129
OFFICE OF
GENERAL
AUSTIN, TEXAS
Apr. 4; 1947
Hon. B. F. McKee O&&m No. V-124
County Auditor :
Hidalgo County ,,Re: Resale of real estate pur-
Edinburg, Texas chased by a county as one
of several taxing units at
tax foreclosure sale.
Dear Sir:
Your letter of March 24, 1947, requests an opinion an-
swering the following:
‘%I the case of a land foreclosure for delinquent
taxes wherein the Countyof Hidalgo holds title as
Trustee for itself and other taxing bodies, I.would
like to know if the County has a, right to sell this land
under the usual procedure of public sale and sealed
bids accepted by the Commissioners’ Court and the
interested taxing bodies, but after executing said tax
deed to the puichaser ieceive in return an oil, gas
and mineral deed to a part of that oil, gas and min-
eral interest conveyed to the purchaser in said tax
deed. May the County go so far as to make the re-
turn of such a mineral deed to the County a condi-
tion precedent to the sale of the property. If such a’
transaction would be valid it would be of great bene-
fit to ‘this County.
‘We would appreciate your opinion as to the’
validity of this transaction or as to a means of re-
turning a mineral interest in tax deeds executed by
the County.
‘I am enclosing the form we propose to use for
taking bids for the purchase of land and the mineral
deed to the County from the purchaser of land.”
Your question assumes that Hidalgo County may lawfully
sell land purchased by it as one of several taxing units by a pro-
cedure of public sale and sealed bids accepted by the Commis-
sioners’ Court and +he interested taxing units, which assumption
is contrary to our Opinion No. 0-5056-A, a copy of which is en-
closed for your information. That opinion is in accord with the
decision of the Supreme Court in the case of Little v. Dennis, 187
Hon. B. F. McKee, Page 2 Opinion No. V-124
S. W. (2d) 76.
Article 1577 of the Revised Civil Statutes is the only law *
which we have found which provides procedure for the sale of
land belonging to a county. That Article requires appointment of
a Commissioner who shall sell the land at public auction and exe-
cute a deed to the purchaser. The cases cited in Vernon’s Civil
Statutes under Article 1577; supra, hold that it applies to all ti-
tles held by a county. Wallace v. City of Coleman, 30 S. W. (2d)
348; 45 S. W. (2d) 198.
We are further of the opinion that the requirement that
such land be sold to the highest bidder for cash for the benefit of
all taxing units for whom the county holds the title, precludes the
County from making a condition of such sale that it may receive
a re-conveyance of any mineral interest in the land.
SUMMARY
Where Hidalgo County and other taxing units re-
covered judgment foreclosing tax liens on land in
Hidalgo County, and Hidalgo County bought said land
at sheriff’s sale under such foreclosure, the Com-
missioners’ Court is authorized to resell such land
as provided in Article 1577, Revised Statutes, 1925,
and not otherwise. Sec. 9, Art. 7345b, V.C.S.; Little
v. Dennis, 187 S. W. (2d) 76. No resale of the land
purchased by Hidalgo County as one of several tax-
ing units from whom tax liens have been foreclosed
by judgment in the same proceeding, may be made
on condition that an interest in the minerals in such
land will be reconveyed to Hidalgo County by the pur-
chaser at such resale.
Yours very truly,
ATTORNEY GENERAL OF TEXAS
.
W. T. Williams J
Assistant
WTW:erc:wb:sl
Encl.
APPROVED APR 4.1947
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ATTORNEYGENERALOFTEKAS