;.,.
Modified by 5056-k
Hon. G. H. Williamson Opinion NO. 0-5056
County Attorney Fle: Sale of land purchased by a
Erath County taxing unit at a tax foreclosure
Stephenville, Texas sale, after the expiration of the
redemption period, and a related
Dear Sir: question.
Your letter of January 18, 1943, propounds the two
following questions:
” (1) Can County or State sell land purchased
by one or the other of said taxing units for amount
of taxes, penalties, Interest and costs at Sheriff’s
foreclosure sale, at private sale after the expira-
tion of two (2) years redemption period and six
months additional?
“(2) If County or State can so sell such land,
what officers execute the Instrument of conveyance
and what should be the form of such instrument?”
By virtue of Section 9 of Article 7345b, Vernon’s
Annotated Civil Statutes, if the property is sold to any tax-
ing unit which is a party to the judgment under decree of the
court in said suit, the title to said property shall be bid
in and held by the taxing unit purchasing the ~same for the
use and benefit of itself and all other taxing units which
are parties to the suit and which have been adjudged in said
suit to have tax liens against such property, pro rata and in
proportion to the amount of tax liens in favor of said re-
spective taxing units as established by the judgment in said
suit. Such property shall not be sold by the taxing unit pur-
chasing the same for less than the adjudged value thereof or
the amount of the judgment against the property in said suit,
whichever is lower, without the written consent of all tax-
ing units which in said judgment have been found to have tax
liens against such property. When such property is sold by
the taxing unit purchasing the same, the proceeds thereof
shall be received by it for account of Itself and all other
said taxing units adjudged in said suit to have a tax lien
against such property. The proceeds from such a sale, after
paying all costs and expenses, shall be distributed among such
taxing units pro rata and in proportion to the amount of their
Hon. G. H. Williamson, Page 2
tm.aitliens against such property as established in said judg-
.
This provision of the statute further provides in
effect that if the sale has not been made by such purchasing
taxing units before six (6) months after the redemption period
provided in Section 12 of the statute has expired, it shall
thereafter be the duty of the Sheriff upon the written request
from any taxing unit who has obtained a judgment in said suit,
to sell said property as provided therein.
The provisions of Article 7345b are cumulative of
and in addition to all other rights and remedies to which any
taxing unit may be entitled. (Section 13 of said statute).
After the expiration of the redemption period, which
is two (2) years, and before six (6) months after such redemp-
tion period, the taxing unit purchasing the property is the
only taxing unit that can sell such property. If the taxing
unit purchasing the property has not sold said property within
six (6) months after the redemption period, then after the ex-
piration of said six (6) months, any taxing unit who has ob-
tained a judgment in said suit, other than the State, may re-
quire the Sheriff upon written request to sell such property In
the manner as authorized by Article 7345b. We are unable to
find any statute authorizing any person to request the Sheriff
to make the sale for the State where the State is the purchasing
unit*
Where either the State or county is the purchasing
unit, either can sell such property after the redemption period
and within six (6) months thereafter. After the expiration of
the six (6) months period where no taxing unit, except the State
who has obtained a judgment In said suit has requested the Sher-
iff in writing to sell said property, the purchasing unit which
is either the State or a county. can sell such property. If any
of the taxing units except the State who has obtained a judgment
in said suit requests the Sheriff in writing to sell said prop-
erty when the purchasing unit has not sold the same, said prop-
erty must be sold in the manner as authorized by Section 9 of
Article 7345b.
As heretofore stated, where the property is sold to
the taxing unit which Is a party to the judgment under decree
of the court in said suit, the title to said property shall be
bid in and held by the taxing unit purchasing the same for the
use and benefit of itself and all other taxing units which are
parties to the suit and which have been adjudged In said suit to
have tax liens against such property. Where either the State or
a county has purchased the property and sells the same within
Hon. G. A. Williamson, Page 3
the six (6) months period after the redemption period or after
said six (6) months period where none of the other taxing units
have requested the Sheriff In writing to sell the same, either
the State or the county purchasing such property holds the ti-
tle of said property.
It is our opinion that where the State has purchased
the property, the State must sell said property In conformity
with the general law authorizing the State to sell such property
as authorized by Article 7328, Vernon’s Annotated Civil Stat-
utes. This statute provides in part:
“The Sheriff, in behalf of the State, shall
execute a deed conveying title to said property
when sold and paid for.”
It is our further opinion that where the county pur-
chases the property and sells the same, the county must sell
said property as authorized by Article 1577, Vernon’s Annotated
Civil Statutes, except where the six (6) months period has ex-
pired. In other words where the county is the purchasing unit,
It may request the Sheriff to make the sale after the expira-
tion of the six (6) months period as authorized by Section 9,
Article 734%. Neither Article 7328 nor Article 1577 author-
izes the sale of such property at private sale. Therefore, it
is our opinion that neither the State nor county can sell such
property at private sale within the six (6) months period after
the redemption period or after the expiration of the six (6)
months period where no other taxing unit has requested the Sher-
iff In writing to sell the same, but in either event such prop-
erty must be sold at public sale as authorized by the foregoing
statutes. Of course, where either the State or county sells
such property the same shall not be sold for less than the ad-
judged value thereof or the amount of judgment against the prop-
erty in said suit, whichever Is lower, without the written con-
sent of all taxing units which in said judgment have been
found to have tax liens against such property and when such
property Is sold by the taxing unit purchasing the same, the
proceeds thereof shall be received by it for account of itself
and all other taxing units adjudged in said suit to have a tax
lien against such property.
As we have answered your first question in the nega-
tive your second question becomes moot and requires no answer.
APPROVEDAPR 14, 1943 Yours very truly
/s/ Grover Sellers ATTORNEY GENERALOF TEXAS
FIRST ASSISTANTATTORNEY GENERAL By /s/ Ardell Williams
(This oolnlon considered and &dell Williams, Assistant
approved in limited conference)
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