R-141.
EA OMNEY GENERAL
TIJSXAS
Mar. 19, 1947
Hon. Robert H. Long Opinion No. V-90
County Attorney
Comanche County Re: The right of redemption of
Comanche, Texas property sold under tax
foreclosure sale underArt.
7345b, V.R.C.S.
Dear Mr. Long:
In your letters of February 13, 1947, and March 6, 1947,
you present for the opinion of this department the following guae-
tioas:
“Whela *aal estate has b4aa seld at judicial sale
aStir a suit hr ,deWhquemt15m.W Cow&y Wee, and
oae claim+ an interest in the lend seeks to re,deem
it WlWn two years from the purithaaer at the sal0,
w&a* amount must the redeemer pay to tbs purchaser
(a) within the first year (2) within the second year?
. . . the suit for delinquent taxes was brought under
Art. 73451, and involved beside tha State and County,
a s&e01 district.”
There ptsaently axiat various stat&es deaI@~ ait& @ae
right & redemption by the tax hbtor or oUta% having an interest
in t&e land forecle,sed upon, which faot~ has given rise to uncer-
taiamy und cenfusrion as to the appropriate etamtes under which re-
demp&#n ah&&l be allowed. In additien to Article 7345b, V.R.C.S.,
w&i& a&&#% we are here concerned, we mention Articles 7340, 7283,
,72M Mel 7284b.
W,e aeselve much of &is confnsion by the simpb state-
wl)dtdr&at s&me t&e enaMrm& of Art. 734Sb.b V.R.C.S., (Acts 45th
I.eg&&cture, 1937, page 1494a, Ch. 506) the psevisions of this stat-
ute gwem exclueivcly as to the mei&od OS redemption and the
amount required to be paid, with the pessible exception of a suit
where aaly one taxing unit, and no other, has a claim for delin-
quest taxee,. This enceptien, bewevar, if it axists at all, need not
requ&e aa. aaewdr hea%, for you present a ca8s where foreclosure
was bed WA&T A&. 73~45b.
Ssa. 12 OSA&. 7345b, V.R.G.S., previdas in part:
. .’ ”
Hon. Robert H. Long, Page 2 Opiaioa No. v-90
whenever land is sold under judgment in
II
. . .
such suit for taxes, the owner of such property, or
anyone having an inte,rest therein, or their heirs,
arnigns or legal representatives, may, within two
(2) years from the date of such sala, have t&a right
to redeem said property an @IS following basis, to-
wit: (1) within the first year of the red,em@&n Len
riod, upon the payment of the amount bid for tie
propotty b the purahaasr at such sale, inch&
One ($1.00 3 Dollar tax deeP recording fee and al
5’
Mxes, penalties, interest *Ed costs thereafter paid
thereon, plus twenty-five per cent (25%) of the ag-
gregate total; (2) within the last year of the redemp-
tion period, upon the payment of the amount bid for
the property by the purchaser at such sale, including
a One ($1.00) Dollar tax deed recording fee and all
taxes, penalties, interest and costs thereafter paid
thereon, plus fifty per cent (50%) of the aggregate
total.”
We are supported in our conclusion by the case of El
Paso v. Forti (Supreme Court), 181 S. W. (Zd) 579, from which we
quwce a6 follows:
“It is not necessary for us to decide in this
case whether or not Article 7345b, Section 12, re-
pealed and made wholly inoperative Article 7340 or
any other article relating to redemption from tax
~areclosurer. It might be held in cases where only
une taXIn unit is a party and no other taxing unit
has a claim for delinquen: taxes that such articles
are still in ef&jct, but that they do not operate in a
caee brought under 7345b, but we do no? pass on
that question. Article 7345b prescribes a method
of r&emption in all cases brought under that arti-
oIe under which, if one taxiag unit bids in the prop-
erty, it takes 6ame as trustee for the o+d~er taxing
units in whose favor judgment ran in the foreclo-
sure suit. Until Article 7345b was enacted a suit
like the instant one, in which all taxing units be-
came parties, was unauthorized. Prior to its en-
actment there were various statutes with reference
to redemption. For example, these articles may
be cite& Articles 1065, 72848 and 7340, Varnon’s
Civ, St., each being applicable in t&e character of
suit to which it related. Their provisions varied
widely. It seems clear to us that when the Legis-
lature enacted 7345b, whereby all taxing umtscauM
ba jained in one sutt ad the Property bid in by one
Hart. Robert H. Long, Page 3 Opinion No. V-90
such unit for the benefit of all, and prescribing the
terms upon which same might be redeemed, it in-
tended that those terms should govern in all cases
of redemption in that character of suit regardless
of wdw became the purchaser at the sale. The con-
fusion which would result from a contrary holding
in a case lfhe the instant one, is obvious. To deter-
mine the amoolpt to be paid to the various units, if
possible to do so, when under the statutes above
cited different terms were prescribed would bring
into play some highly involved computations. We
cannotascribe to the Legislature the intent to cre-
ate confusion when its evident purpose was simpli-
fication and clarity.”
The prerequisites to be followed in redeeming land sold
under such foreclosure proceedings as comprehended in Art. 7345b
are clearly stated in Sec. 12 of the Act quoted above and need not
be restated. The terms of this statute prevail, regardless of wheth-
er a private individual becomes the purchaser or one of the taxing
units, as trustee for the benefit of all; and also regardless of wheth-
er the redemption is by the owqer, his assignee, or by someone
merely having an interest therein, their heirs or assigns or legal
representatives.
SUMMARY
Sec. 12 of Art. 734513, V.R.C.~S., is exclusive as
ta the method and terms of redemptron of property
sold under tax foreclosure suits brought under Art.
‘7345b3, V.R.CS., and this regardless of whether a
private individual becomes the purrEaser or one of
the taxing units for the benefit of all.
Yours very truly,
ATTORN’EYGENElWLOFTEXAS
LPL:AMMz sl Assistant.
APPROVED MAR 18 1947
G?2L.A22
-LATTORNEY GENERAL OF TEXAS