OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
&morablr b. Aa Xadderr
countq rttornay ~‘i
..
L-'ecos county
Ft. Stookton, Terar OplAion Ho, o&o~
lie: Where land' ir, zpurchssed
by sitpupder &ax i’ors-
clocwre, w?mrsin all
taxiA&uanlta reqr parties,
doea land o-1: redeem
property by paying to
the.county tax oo$leotor
.J' <.'
-‘4beSore second ealo by
I olty, the full amouAt
‘a. '1., .ai county, et&e, and.
. school district taxes,
including penalty aad
faterest?
l%ar sir: , .,f
!W acknowladge receipt of YOU letter oi JanUtuy $3,
1945, re~uueatiag cur opinion relative to the sbote captioned
matter. Your letter read4 IA part, as follows:
"The City of Ft. Stockton, Texa8, brought oer-
tain tax suits maklng.all taxing unit8 parties,- Judg-
%oAt we8 taken OA DertaiA town lot8 here in City.
,Grder of sale wua leauusd and the City a8 a taxing unit
purchased the property, ci6te of ?urchass August 19414
The property wan held by the city until the two year8
std six UiOAtilShad expired, AAd 00. Nov. 7-194 bad the
SheriPP of this GbaAtp:W refMel1 tbe property, and an
individual i;urchasad Che city property-not the owner4
The ownor of the property in Xarqh, 1944,-a non-residsnt-
XaIlod to the tax ccl Isctsr the amount OS tl.e delinquent
taxes due OA this property, iAClUdiAg QeAAlty and in-
'Uarest, and he accepted the money aad issued receipt
t2crefor. IIe did not colleot the 50$ of the aggregate
~~....__^___ -.._-_..-- . --.
16
,
Honorable W. A. Radden - page 2
total amount, or double the aggregate amountan
-provided for In Section 12 above article. The owner
did not gay the city taxes and has not yet done so, ’
only paid the County Tax Collector the amount due
State, County and School Dietriot, The 0~1~61:claimm
be ha8 redeemed the property by paying the taxerr to
the tax collector. The present omsr olalmm the
property for the reason that be bid it in at last
sale, and on aocount of the failure of the owner to
pay the double amouht nsceesary to redeem and did
not pay the City Taxes.*
It is clear from your statement of the fact@, that
the owner has not redeemed said land as provided by Section 12,
Article 7345b, Y. A. C. 3 . , and inasmuoh as the city has m-de
a st3cor.d sale of s&Id land, his right to redeem is now fore-
closed. Trusting that the above and foregoing fully answer6
your inquiry, w4 ara
Yours very truly
AT’lWtNEYGGNEBALOF TWXAS
ASslstant
WVG:iw