840
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Bonorable j’4gar Hutohlnr
county At toraey
Bunt Count7
Or*anrlllr, Tera8
Oplaloa lo. O-6978
Dear Sir:
r period or redomptloa
It agpears that under
lcla 73kSb ~the City of
oonvay thl8 property at
er for er. mount less tiar.
03 tLAsy secure 8 written
-The ,uastloo we went anawerad by
_ your
_ de-
pnrtzent is’ whc;tha:, or not ths prooeduro outlined
in the preoedlng pora,-.-s?h Is velld.”
:‘.e assune from your letter that the six aonths parlod
after the two year redsz$.im period Las hlS0 expired. Ye
Bonorabls ii4gar Butohlaa - ?sgs .2
8180 note that the judgcleat or the oourt 4rorro4 a o li-
judged ralua of the property. hotion 5 or Art. 7365b,
v. A. c. s., es meaded, provides as Sollaa:
Yieo.Up o nth etrial
5. or lald carlao the
Court ahall hoar o~l4enoo upon the raaaoaabla fair
value or the propmrtf, an4 shall inoorporak in its
judgmnt a finding of the raaaoaabla fair valua
thoraOr, in bulk or la paroala, llthor or both,
as the Court may doom propor, whiah raaaoaabla ralr
talus so found bJ- the Court la hanaftar lometlmaa
atyl.4 ‘a4ju4g.4 value, rhlab ‘abjudgad valua’
ahall bo the ralur as ,of the 4ata of tha trial ~4
shall not aaoaaaarily br thr ralur at the tlata thr
aaaoameat ot thr taxoa was 101340;prorldrd, that
thr burdaa OS proof ahall br on the omar or owaora
or luah proprrty in latabllahlog tha ‘fair talus*
or ldjudgrd nlua aa prorid lg thla laotioa.m
It h&a born ho14 that la tha lbaonoa of a showing
or pra ~4108, tha raw8 on the gmrt or the oourt to rat8bll8h
M “a4 3udgod valU8” would not oparrtr to invali4at~ the jUd&
meat. In tha oaaa of Buraoa 7. Clt Of SllvrrtOn, 138 S. B.
(24) 921, la aa opinion written bl f uatloa Follay, tha Amsrlllo
Court or Clvll -Appaala stat04 as roiiowat
wFurtharmore, them la no showlag that thr
oourt wa s~requeated b yth aappdlaat to ldjudgr the
talus of the property. Thr trial oourt no doubt
would hava oox~pllo4 with luoh a roquaat ha4 it bsma
ma4a. No praJu4loa having bsra ahown by thr oourta
om&lfln in this respeot thr 8aalgnmaat la ovar-
.
Tz~a rule of lzw was agafr? stated by the ssue court
in the oase OS Love v. Spur Iadependont Sohool Dlatrlot, 143
s . :: . (2d) 793, as roilows:
“The defendant oo~~pls~s OS the iellure of the
acurt t; :lnti ani announce in hls judgz,eat the
reascneble ‘fair velue’ o? the progerty on whloh taxes
were due for ths grars 1935 and all prior gears as
required by artlolo 73LSb, srotlon 5. The d lfendent
414 not appear in the t rlal oourt, did not sttaok
the recessed value of the property, did not furnish
a statecent 0r faota. nor does he contend in this
,
Honorablo iidgar I?uto:.las- Pago 3
oourt that his property was not raaessad at a ‘fair
vrnlua'. The statute providesthat tha burden of proof
shall bo on tha ownar ot delinquent propa.-ty to ea-
tablish the *fair v8lua* as provl404 thoreln.
*In Burson v. City of Sllvertoa, Tax. Clv. App.,
138 Y. W. (2d) 921, this oourt in an oplnloa by
Ar8oolrte Just100 yollay 4atomlaa4 this question
la prlaolpla sgainat tha 4orrn4ant~a oontaatloa.m
Saotlon 9 of Artlola 7345b, V. A. 0. S., raada in
part as rollowa:
'See. 9. If the property be 8014 to anr taxing
unit rhloh la a party to tha judgamnt under 4aor80
0r oourt in said lult , tha tit10 to 8814 property
shall bo bid in ead ho14 by the taring unit purohas-
lag same for tha uaa aa beadlt of ltaalf an4 sl.1
othar taring units whlah are artier to tha suit
an4 whioh hara barn adju48o4 ! n said suit to ham
tax liens against auab proparty, pro rat* an4 In
proportion to tbo amount of the tax llraa la favor
of sald rr6Peotlvo taxing units 88latabllaha4 by
the judgr&ent la lald suit, sad ooata an4 lxprnsea
shall not be payablr until sals by luoh taxing
unit so purohasing s-8, snd luah property ahsll not
be sold by tha kxlag Ualt purohaalag a8ma iOr lass
than the adjude. vslua UmraOf or tha amount Of tha
judgmmta against tha property in aai4 l ult, uhloh-
ever la lower, without tkia written uonaoat of all
taxing units whloh in an14 judgment have barn found
to have tax liens a.cainrt such property; 8nd when
sr;ch property 1s scld by ths taxing unit gurohaslng
sane, the prooeedE thereof shall be reoelved by it
for aocount of itself and all other said taxing
unite edjuGged in ?a12 suit to have a tax lien
aga:nst such property, and after paying all oosta
and ex?enees, ahall be distributed anong such taxing
units pro rata an3 lfi proportion to the h.KCJEt Of
their tax liens against suet‘. property as eotrbllshed
in said judgcsnt. ;onsent in behalf or the State
of Texas under this Seotion of this Aot my be Given
by the County Tax Collector of t&e oouaty in whloh
the property 1s looated.
“Frovided thr:t :I sale has not been fcade by such
;urcheslc,< texing, unit before sir r.onths after thd
Honor8blr idgsr Hutohlnr - i'ago 4
re4OmptiOa pariod pr0vl404 la Saotion 12 hereor haa
rrplrrd, it 8hall thereartrr k the duty of the
shuirr upon writton rwwrt rr084 mf taxln(I unit
who ha8 obtain.4 a jud@mnt in 8814 rult, lo 8811
8814 prOp8?tr 8t pub110 OUtOry to th8 h@h.rt bi668r
rOr o88h 8t tb0 9rlaOlp81 8ntr8aO8 Of th0 oOwhOU88
ill thr OOUatJ rb8r8ilJ th8 lad 1i88, 8ft8r &iVillg
nOti Or a818 ia th8 MDII82 nOW JW88Orib8d iOr 8818
Or r881 8Stat8 UIId8r 8IOOUtiOIh . . .-
n8 sUp1-8 court Of h-8 in th8 0880 Oi Littl8 V,
Donnir 187 5. W. (2d) 76, h8ld thnt th18 8WtUtO do.8 not
authorire th8 8kt8 t0 8811 pl’Op8rty 8t 8 We prit8te l81,.
&O flOt int8ra8t the holding 8ad n88Onlag Oi th8 COlUt ia that
088@ to 60 80 r8r 88 t0 peohlblt 8 pPiTat@ a18 by 8 Oitf rhloh
h88 pUFOha886 PXVpUty at 8 t8X fOreOlO8lUe 8810.
OQ~iOa HO. O-5072 Or th18 68partnunt ooatoia8 th8
rOllOWfJIg 18IIgU8gO:
*s8OtiOn 9 Or Artia8 7345b 8UthOrlZ88 both
priV8t8 an4 pub110 881e8, and 8 private 8ale my b8
m848 rlthrr berorr o r lit8p thr rrdraptloa period.
ffow8voc, the t8xlng unit whlob purohasrd the prop8rty
lh8j not 8.11 th8 &pY tOr 108a ‘*hali thS 8djUd@ V81U8
thOr8Ot Or th8 =0'S& Of th8 Judgmemts 8g8fn8t th.
proprty in whlohoru
th8 8Uit, 18 lOwar, without th8
Written OOKl8elltOr all the Other taxing Ullit8 wh.ioh in
tk8 judgnant hare been found to h8vO bx lien8 agalrist
8UOh Qr0JWt.y.”
In our Opinion Xo. O-5698, tii8 departmmt ruled that
a school &lstrlot oould z&ice a primta sale rour yeerr, art.3r
tks bX rOreOlO8UrO SE&e. The fOl1owir.g 18 the holalng oon-
tslned therain:
"Se do not Om8tEl8 tha quotsd portion Or
Seotlon 9 a8 making a sh:erlWs sale the oaly 8ale
metiiod evalleble 8ubsequsnt to the pa8aage Of the 81x
uonth8 artsr the rrdeqtlon period. The taxing units
are 8till at llbsrty to dre0t 8 private rale under
the written oonsent provision of ths first paragraph
Of ~eotlon 9. he evident intent 0r the hgi8htUre
in adding the 8harlff's sale provlalon va8 to 8ffOrd
rellrr uhen taxicg units night be unable to agree
with one another on a sale ?rloe. Therefore, al-
thouyh ovir four yews heve peesei since the
846
ffOnOr8b18 Edgar Hutohinr - ‘ag8 5
fOrOOlO8Ur8 8818, 8
8h8rlw8 81318 113 UIUMO8888ry,
8Ild the PrOparty IMsjrb8 801d 8t prlVZt8 8818 Und8r
the oon4ltlcm8 8.t out in the iire parsgrrph or
Ssotlon 9.”
IOU 8r8 8ooordin~~~ 84?1884 that under th8 raot8
#tat86 in YOU? 18ttU the oontuaplated priT8te 8810 would be
luthorizrd. In a8 much 88 no 84judgrd talur m8 8Ot on thr
proprrty, lts,prlratr 8810 rt 8ny prloa uadrr the emouat or the
tax judgmrnt rould rrquirr thr wrlttm oonsant Ofm~h;~th8r
tuing Unit8 rho Wore pUti* t0 th8 jUd@On,nt.
Ili88iOnW8 COUrt tOI- the C0Ullt.y8lld the COUllt~ hX COllOOtO?
for ths State 8re 8UthOrlZ86 to glrr ruoh oon8mt.
\ /---, : ~,’ y Youra tug truly
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