751
,
1 OFFICE OF THE A-ITORNEY GENERAL OF TEXAS
AUSTIN
&norabh 8. ?at tdW@rb,
Dlatrlrt Attorney
Dallat, 4our
8 t0 & With tb
XifigUUlt 8t 8
the 8IpiTat1OB oi
thl8 oplnioa, 100 4l8-
8H8t to 8ah br
br th8 %lfIt~ QIt th8 prOpr?t
U 8010 Ud 8Ob8OQU8ntlt 801I
tl #OU i88fgult8 '8anrOrdtg t4
hr 8018 Or 8tat8 prOp8rt~ and
r th8 ~18 ot proprrt~ h014 by thr,
*IO iatorpr8t t&80 partloulrr 3mvlrlon8 0r
f0U.ropiniOn t0 bppu t-0 tb 8a10 Or prOpert#
b8r0n the tro par MiOd h08 l zplr.d. Tot, la
l rult brought la behalt 0r the 8tat8 ana th
oounty, 8nd porrlblf other trfing
th8 property 18 bought irr8t tk tU 8
atId8 Or TOXO8, 8Ueb gPrOba8O 18 -40
sna for the ~88 8114b0wit 0r th8
Pnit8 fAVOlVe& tSi th8 IOU 8Uit.
752
by the#tat., 1% rOlrl(l 88U that th8 8bt8 ~0-8 the
propUt# with F'O8t~i~tlO8,8Wh r88tri8tlM ioVOlVln(
l pro rrtr latrnrt hl~t@a~ to the Other tU 8Idt8,
rtaohlntmrrrt bring vor rPt8rlal l8 reoorrry ii l4
ti.ll 4 8alO 18 Mb. 48 ma8 18 true with rrrprot
to t& Ooont~ an4 to othrr tU ult8. For that r8uon,
I u laolinr~ to l8k rhethrr h?tl8la8 TW ad 169T
u8 truly rpplloabloi thr rOpertr 18 not wboll~ th8
proparty of the tar1n( an14 .
*Thir partloulu oplnloa largely dad8 rltb
w0 a01 him8 tU0 WrOd8 Or id rO4u
rher8 puroharei h.We k.B M&8
Am I to
i808 Or DrODUtY t0
b8 ldtrrtirad r0r 8i1. 4Bd -tit18 @old- rt-the- oourt
ii0Q80 8t8p8 Withht the tW0 pU prlOd Or rObUp-
ror tkr rtate to 900187, or lrrip,
tlon la ordrr
it8 iatorrrt in thO PpIIplrty, m4 theroby y
048h JBOM~ f8 HttiUMt Or tbr tU ii8L
l
maoh 1~ dorm, what &W00.4&?8 rhell vo follori shall
we l8lt a PIQU08t to adl0rti80 bl l gtO8JMOtit8
pUPOha8W? AdWti8ln(: ii88 iEOM8O 808t8. n18
8rrOOt Or 8UOh pFo8OtiUIW18 t& VbtUa 8iiriM-
tl0a 0r rd08 0i14al8poritionr 0r eroportr withi.
th8 r8de~~iOn puloQ, rorpltlag 18 korplng the
proprrty oti thr rurrrnt tu mll.
w the OUWr Or t& PrOPrtir that -88 8814
8t 8 tar 8418, 4rt.r jdt@tO4t, r86.848 thr pX'0pvtl
brltl6 th. t# t8U QUiod br jMri~A& Oft 111 t4X88,
lmnaltr, interest aad oourt Oort8 what typo oi
OOPiVOtORO8 18 that per808 bAtit to rrorlrr 18
0rd.r tO.8l.U UB hi8 tit10 Md rOePt0 a4 t&o08
0r diVOBtW8
41 4 m8Uit or tha rOr8aiOW8 0r th0
tu lien? A aera r&em&don norlpt aemu lad.-
quatr men ii orrtiiled to br tba OoaptroIw, by-
.a~#. there 16 ~0 n1W8r Or the intorwt OOQu$rOd
bl the 8tdtO ia l tU nO.lpt 8aOh 08 will Natore
r0rwr tit10 rietr. 18 8OH Or lud8WtiOIL. W8t
tit8 8tatr. or tu ualt, roqulr8 8Wb and 80s addition-
ll, thr 8m0 a8 ly puroharer tmdrrtb, prorlrloar
Oi Am010 W8bbp or,18 Oya4t Or 411 t.4188 84f-
ri0ht to olrar when paaalt~, latorr8t WA4 8OuFt
@08tr li 8OllOOt8d'l tile, rOti l gWOba8U fTO8
th8 #tat8 dtviag the @IO yea? p.riOd k rr~tlind
to pal tM t8f and 805 penalty, 8uOh puroha8or not
bdn& la interoet?
ZionorubloR. Pot Lduuds, pat. d
!Whore a judgment h08 been takoa ror tues oa
property 4iia ths taxpayer war lntlt~o6 ts a how-
ltOa d
8fOEptiOA dthOU&h Said 8%.8ptiOS h.4 IlOt
been 0la h.d l na had not boon 8lk OW.6 , rltidg-
lfto
mot the tupayir molto. aitl4atlt rlth the tat
wllcotor e&b 880~ro8 an oxeaptlon on hornstoad
on the yterm lnrolrod In the raft, to what lxtont
Is the Judgmentthen vali&Y Xf any person has au-
thD?itJ CO r.4~0. tb jUb&WIt &tar 8.6. ha8 @8-
.WM find, won thot@h th. tclrQaf?r 18 lntitldd
$0 oro4lt, whs 18 tbo propor party to roleaoo iho
jUd&zZmntor l purt therOOf, &ad h0W 8hOuld Ias8
be b6n4lOdP
Ire &we oonrldoro4 tbs theory or romlttltur
an4 4s not fool that it 18 .pplloablo In thl8 ln-
8tanoo. We have llkowiso Oo~alder8d the th8ort
thut DO on. @an 8OttlO rlth the 4otondent tor .
8fm lrO8 than the 48ouBt of the jadgaont. Our
ti8m la that the h o muted lremPtlon ea nnobr t
slalms4 after odyerat, aa the tcxpayor la not
Justly lntltlo d to rocolvo soas* at R rate lr
U h8t?U!WlIt 18 rOQU~r.6 that 8ftJ b8 "I 8 $nod b
the Couotf Ju4ge or the mrlii or the Ameuor
.nd Oollooto~ 0r True., or any oomblnatloa or
thU8, uhi.h ~0014 rind th2t the Jpdgmmt had
b88n grant8d 00 oal4 data ror a oortaln uaount
Or C4OooOn~ boWlng intore#t at 65 rlth said t&IO8
boiag oa sortsis property eororf~ l 0ertal.a apa-
8iried &iamb@? Or fetlr8, (lti that th. &MlJWBt Or
8 @Utah r&W8 he4 b..ll ma40 t0 th0 %'oS COllOO-
to?, Or tb0 sbt#ritr, $.i3
iUii Md OOCUp~OtO Nkti8-
llshod In aoma oortala
OfrlO%al. Ito 8uOh tladlag
VOUid lOU t0 hat0 tht OfrOOt Or 8defffng th8
~ti&a.nt W0a.r8 the amount pai in 8.ttb..nt 18
ror 10.8 t&n the mount aalled for In tee j048-
wnt 1taoli.
%ttra 18 080 ip OP TOr r iOl6 01 1 0
de.6
deed here, awaitlag more I aformtlo8 on tbo way
proparty alroaay bought
by paying the Jodeaont
aOOWb ena OiIUrt OOOt8
Yoar help on that polat an4 the others mentl~oe4
1111 .I4 uo groot1y.=
754
NO 80t0 th0 ltdOaOnt 1~ your Lottar that ropl intor-
pr*t putl*sJqr pro*Ialona of our Oplnioa No. O-5059 to apply
to tha solo OS property before tha t-yam porlod bn8 lxpirad.
It ~a0 not irrtonbob ior an6 (IO 40 not ooabtruo sold oplaloa to
apply to tlu ralr or proparty, rhore thr Iltato or aouuty lr thr
taxlq mlt maklry tho purahaars b0r0n th0 a-par per104 0r
rodoaptioa ha@ lxplro& but im Oplnlon No. 04OS64, wa hats
eonrlaor~d tho L--08 patio d 0r rrdoaptlon to the 8xtrn8 that *a
hare hol& thcrala that aolther the Btato nor tbr aounty, wbro
llther la tho taring ualt maklag tha purebarr oaa uka a pri-
rata aala &win6 tht period oi tl.zo. Artici. 1679 would be
lp p llo a 80b lr OzlLrb or proprrty won th e lxplratlon ot the
L-yeur period where the aounty IO the taxing unit eakla8 tha
purohaaa, but Artlala 7338 amnot ba $0 lppllod wharo the tit!tr
la tha toxin8 ualt makIn@ tha purahaae, for the naaon that It
provides for ruoh, aalo only Lo the ltmt ruch property la not
ndoama4 wIthin tho tlma proaarlbed by law. All other bold-
i40 Ud0 iB 8Oid OpiaiOA ]lOO. o-&m Ma g-8056-A WBpiy t0
the prrlod ot th after tttarrplratlon ai the t-year period
of rrduptloh
6Lo Oa a 0prOvialOD & O bWD ~4 0 fo r l private aala by
tbo Stat, at say tia,, lid llaoo Artlolaa 1388 ui6 Ts1%b, 6.0-
tlon @ lutboritily thr lborlti to sake aalra do not apply to
the rebamptloa prrlod, my guaatlon 08 to whether the ahrrlrt
ahozd ld’lartln aal.. during the rrdoaptlon period will not
.
A@ to thr type of 9onroyanoo tho owaor oi property
ahaul hero who ndoau aame within tha t-you roaemptloa porlod,
thla drpartwnt ha16 la Opinion Ho. O-960, a oopy oi whIoh la
laoloao~ horowlt~, that l puroharer of load at a tax aalo lo-
qulro8 ao tit10 to tho land ao purahaard u.ntIJ tho porlod of
rodomptlonhm lplrod aad that the only right aaqulred la
8ubJaot to tho rl@t o) thr owner to rodean at any tlar wlthin
tr0 mar8 by p&n(l tha raopint prerorihd by law. lie do aot
flad say rtatutr rhloh &&cm prorlmloa ror tha lxooutlon ot a
dad, or other aoaT anoo, to the ownrr of l80h property rhoro
h. ndr@u maa withI, tb byoar redamptlon porlod, tharrroro,
it I# otlf oplnlon that the ornor’s titlr,opon redamptlon, oan
b0 OiOt~#d Or th0 JUd&SOIIt
0~6 tU ii018 by OOapiyi4 rith th0
Btatutor horalnaitor r8rorrOb to.
.
Bonorabla I(. Pat 6drard0, pa60 8
&tie& tS46b, Seat108 18, p?orlbaa in par8, that
whouru z.an4 lr oola orr4ar a $admant ror Lao, tha ornor
o? rush property, or anyow haria( ax lataroat thorola, or
tholr halra, laoIgna or local npnrratatlrra, say, rithia
tha byoar rdaaptlon porlod, rodoaa saw by paymoat of tho
amuat bid br the purohaaar at aooh #alo inaludlry a Oao
(41.00) Dollar tax dead reoorQln( rw and all taxrr, paaal-
tlor, intoroot and ooata theroaftar paid therroa plor twonty-
ill0 per (86%) ooat of tha l6&?agata total l? pala rlthln tha
tlrat yrar of the rodmgtlon period, aod the so so lmouata,
plao rirtt ar ( 80C) rant 0r the a amte total if 9al4
wlthla the L at y8ar 0r tha redrapt Y on period.
Art1010 VNCIpro+IQaar
9vcry rooalpt ror thr paymnt or toxaa 00
~~porty, real, peroonal or alra6, herorrtrr
pal4, as well so thooa harrtoton pai4, aollao-
ted by iState, oounty or munlolpal orrlaora,. lray
k reoordrd In thb o??lca of thr bounty alrrk
o? tha ooonty whrrr tho proprrty la oltuatrd.
Oa prraont~tloa 0r a tu reoolpt to the ooturt
llerk ho rhall lambdht8ly file thb aaao la JO
a a ma ma nner o f ruing l Ua o d to la r d, a ndlntor
an& noor aooh robolpt in fall lx a rooord boo&
kapt by hip ror the purpoaa of roeordlly tat ro-
oolpta to k oallad ‘Tax 8ao~lpt Raoorb o and
shall Lvr tha name and aumbar wrlttoa t&croon
an4 rwh reoord shall ba not loo to all tho world
of tit0 payaaat of ouok tax an6 rortl?lo~ roplor
thoroor ry ba ured In l tld.oaoo oa laruao larolv-
lng tha aaaa andor llko rules a&mitt- aortl?lad
roplaa l? b3abah l*Idonoo.o
Art1910 VSIbb, 6eotloa 9, protldoa, lr part, that when
pmparty rhlah has been bought by a taxlly unit at a ado alar
foraoloauro lo role bY i%, tho proaeoda therod oha
,.;gp&Y,“)p~ #& ~$8 of ltorl? ana all othsr taxLta~be un
1’to
iien a~alcmt raid pro9arty. so4 a?tar
payln( all oootr and ixpaaooa shall be llatrIbute4 ama@ rush
f
taxln aalta pro rata ~4 in proportloa to th@ amount o? their
tax 1 ma a&alaat auoh ~rbparty a.o aotabllotu4 la 8816 judswnt.
Thereron, It la our bpitd’on that -ah taxing unit weld harr
Bonorabla X. Pat Ldwardo, pals 6
the ri&ht to la r a ppayunt
t rram the OWIU?,or other porao&
lntltla4 to rdau aaiL property, of tba amoant raqoiro& for
raduptlo8 tharoo? an6 to lomoo a raaal thororor, whisk
noolpt , vb88 plaoed. of moor4 44 by Artlalo tt8@,
as pro+ y’
will bo la??~olrnt to oloar ask property ?roa the Iud&aeat
aad tax lion6
Any taxing unit Other than the dtato OMIIalro olrar
raid property ?rom tha jud&uant and tax lion by roiplylng with
tho ?ollowin(; ltatuto8
Artlrla 6480 prorldro, la part, 00 ?ollowor
w6atiaiaotloa or my jud&mont In rholo or la part
q b. OhOWD8
*t.By a rrorlpt, loknowlrdgmoot or rolraao rigned
by the #arty rntltlrd to raarlr8 paymnt o? flu jadg-
mnt, or his agrnt, or lttoraay of reaord, and aokuow-
lrdgrd or pnrrca rot raoord as nqulrod ror 6orda.a
As to tlm payment of pmaltlea 0r tb% and 90s ld6ltIonal
to the State in aaaa o? radaaptlon wo direat our attention to
tha holblq or thlo drpartmnt la dplnlon Ilo. i -19s9m 0 OOpyOr
rhlah 18 l9loar4 horawlth, and la rhlah it ua8 hola that ma14
panaltlao ahould be oollaoto4. Wo hero adopt 0014 boldln(l, and
thla aloo lppllra to cl1 other taxi!@ ualta.
Ho rorloloa has bear, -do for a rlrate sale by the Stat0
durlrI6 tha ii -year rrdrnptlon parlob, or aP any other tlmr, thero-
tom, so quaatloa lu arloa as to what a plvehaoar iroe the
Stat8 should bo rrqulrrd to pay tha t8 or 50% ~aaltIoa. But,
io a nylteat, tbr atatutr prOVldo0 that ouah p+aaltiaa aro pay-
able oaly by the oumr oi tho prozwty, or rnpna hatin an inter-
oat theraln, or thdr heirs, la o lc ror Aa legal npre8rntat1~80,
upon mhiaptiOa theroo? mm tha purohaoar at r0rool0ouro ma10
or hla aaa1gno.
90 do aot know of any prraon who ham authority to ra8uaa
the uount or a ud&uant .?or truss a?tar the maniahas booomo final.
etiolo Xrx, 800 c loa 58, 0r th8 Coaotltutloa, as uaondad la 19SS.
la 00 ?ollowar
“Thr b6iOlatWO shall have no pawrr to rrlaaao
or lxtlngulah, or to author180 tha TOlO8Oin( or lx-
757
I.. . EoDorabla E. Pat Ldwarda, paw T
tlDgalahln~, la who10 or in part, tho lndabtednroa,
liablllty or obllgatloa o? ODE aorporatloa or lnnaitl-
dual, to this 6tafo or to any oouot or ~orlaod sub-
~lvlaloa tharooi or other mnlolpa i oorporatloa
thorda, oxoapt ~0liaqooDt tax00 whir& hate bo8a 4ur
for a per104 or at least taa yoara.6
Artlele VIII, 8aatloa lo, 0r thr donatltutlo8, la a0
?ollowa 1
‘The ~(Ialaturo shall hare Do power to ralaaaa
the lr&abltaata of, or party la any 00uat olty .’
or tom rror tho paywa ?- a? tax.8 favled roll i’$&o
or Wmty ptup0068, MleIO in aaaa of groat pub110
oaladty la any auoh ooanty, elty or tom when rush
nlaaoo may be made by a rota o? two-thl& of aarh
Eoua~ of the L8~lalaturo.w
.ArtIolo VIII, Seation 18, of tho ConatItutloa, la am
?ollorat
mado upon landrd property
“The amma la o o a a nent
shall be a rpeolal lion thoraoal and all proparty,
both tool and por8ona1, klondla6 to lDy dollaqDmt
tupayor shall 80 liable to #ol~O an& ma10 tar the
paymnt or all the tax&a an4 ~naltIea duo by rush
dollnqurnt~ and rush property may bo so14 for t&o
paymant of the taxer and panaltlaa duo b au8h de-
linquent on&or rush ragulatlona u tha I6 @alat8ro
My prorfdo.’
Statatom hats b r a nlna o to daoatalnlo( tbaao prorlalono
or tha Oonotltutloa. Suah aonatltutlonal and statutory proorl-
lloaa olrarl show tha sea&us cara with rhloh tha framer8 of
the Oonotltu t Ion md tb sakoro of our laws hat0 aought to Oero-
guard tha ravonuaa 0r tlu State. Thay o&w not 08ly tha intent
that taxaa should ronatltuta a lloa upon the land l6alnot whloh
thay wuo aaaooar~, but that auoh llra should loatlaw in rora8
and lrtm ant11 tha taxes la o ur o d thoroby 8aro broa paid, or
by lot o? the Logl~alaturo hare booa nlaaaod aftor they haro
boon duo ror aor* than tan y6aras It la our oplaloa, thu8rore,
that a judgmant for 6uro oanaot be roduoed aStu .lt beOom8
758
Very truly your8,
ATl'ORWEY
GEl?ERALOT Tlpz8
2.6&f-
Jar W. Barrrtt
Arrlrtant
JWB:BP