OFFICE OF THE ATTORNEYGENERAL OF TEXAS
AUSTIN
-C-
--
w-0are in Poeolpt
quart Ml0 opitJ2oa or bhlr
Cho nLn l* r o llc r nr
that purohaosd it at the t&x 8LZe, eannot
bo tha true or cratual 01tt.r until ite title haa
ripsned by the erptrtatlon OS #r ndaaptian psriod,
but thr pareott who ectiwll~ aawa tbo propzfs on
Jatnlary 18C of tbb JRar far tit& &ha burr are
aaseasod. In fhio ccnaeotian, wa dfmsot gatr rWmt-
t&on $0 the ?o;llmilng author$tiaet
ssa
~~norabla B. T. %altara, P8ga Z
10 S. W. (B&l 1035, error mfurcrd; Rxao Vegetabla
anion at al V8. z?atall*-mlmitt Cowtlaa uter xnlp.
Diet. Ho. 1, 57 6. &. (;ia) 8821, erroP mfwod~xrtr.
73a6 sad 73158.1, Vernon's Ann. Cir. siatutes; and
40 Tar. Tur. pp. 104,2:fiS.
"St ia our further opinion, howavar, that
ir ths property is not rdaemad rithin tha tm
yaw periou thea t&a lien against thQ proparty
for tares so 8aeaa8od subaaquozit to tha or&lnal
foraoloosure stile i.s extinguishad unl tha pmportp
should not be continued to ba oaaa~aad upon tha
current tax ro)la of th6 vrriow taring units
in tha suit. "
A oapy OS said Opinfoti So. 04884 is umlond hara-
in r0x your inftmatioa.
In your loocml quoatLoB you era oonoarnti wlth 8
rdtuuatlon wham one of th, taxiingt unit8 has purehu*d property
at the or5glPiL tax taroolooum rala, hald tha awi beyopd the
~ur~~tdan parioa in bahallf of itaalr and th6 other kdag
unltr, and sub*aquaatly ml4 the pro shy at a rloa Moran thm
one* te Batiluy &U wa8, t*xaa, 1rrtarert arat panrlty la-
tolvad ia tha OPQUUI, tax jutlsrnt. You raqueat Info- tlon
as to wh&h should Es dons with the 8~~088. Co ballrva tha pro-
aotlwa you intp.al~~ about la aaawarad in Liaotlon 9 of Artlola
98468 of Forwn~r 4tnokbed 5iri3. Statuta8. &id Wstton mad8
+8 rollant
*If tha property be said te any taxing unit
whioh 1~ a mrty to tha $awnt under daona oi
court in atid suit, lib title to imid proparty
rhall ba bid in and hald by tba taxing unit pw
o h m la gltte fo g th a we a ndb enefiC
o f ita a lt
6.
and all othor tating units tiioh ara partioa to
the suit and whioh have bean adjudggsd in aal. suit
to hare tax lianr agcaltmt woh propetty, PP@ rata
and in proporflon to tha amoont of the tu liens
in favor of s&ld raspoat%+w taxlag anits as artab-
liuhad by tha jud@aant in se14 suit, ati @oats
anb lxpenaaa &hall not be payabla until1 aala by
suah taxing wit w purahaeing same, kad auoh rap-
art2 aiml.1 not ba sold by tha taxing anit pure L-
ing aaaa for 1888 than th8 adjudged ralua thereef
or the amount of tha ftulgmants against tha prop-
erty in aaicl ait, whichever 18 lamer, without tha
written aonaant of lall tuing units wh%ah In @ai&
judpaent bra baw found to have tax lianr agolmt
swh prs~ortyl and whart auob proprrty ir aol.4 br
th0 taxing wit purahasing no%, ths groawda thara-
gonorabla b. T. Walters, Page 3
ol ahall be raeelv@d by It for aooouat of itaali
and all other aaldtaxlng units adjudged in said
cult to have a tax lien egeinst auah proparty, and
after paying slllcoata and sxpsnaaa, shall be die-
tribute4 among auoh taxing unit8 ppo rqta aad tn
proportion to tha amount of thairtax lisaa against
such property as utabllahad In 86ld judgment.
Conean,t in behalf oi the State at Texas under thin
seatlon of thla Aat my be @tan by the County hr
Collaator or tkm county in whiah the property Is
loo&ad.
WPmPldad that ii ails hu not baa+ made by
auoh purahaain@ taziag unit before air moati
attar the radanpbion period protidod In Bootion
18 heraai ha@ umpired, 10 shall thereaiter k the
Cubg at’ the sheriff upon wri8tcn nqwat from
taxing u&It who has obtaiati a ju&mant ln
Yaa a suit, to 831 lald preporty 8ti publio out-
ary to the hlgha8t blddar Sor oash at tEe prin-
olpal entrutoa of tha oourthowa in the oounty
whweln the land 1108, altar (Ifri&%g natioa of
eula in the taannar novs praaoribad Sor aalr &f
real estate under araioutlon. lWd aotiaa &hall
oontain a la@ daaaription of the land to be
wld, the date oi it.8 purahaas by auoh purahw-
ingtaxing unit, ths prior far whiah the land
was sold to suoh ttina; unit, that it will bi
eold at publio outary to the htghaat bidder fios
aash, and the deta and plaoo OS aelm. Wla63ra
cantfimplated herein shall ba mails in the manrsar
preearibad for t&a sale of z-ad a&ate under
axaoution, axoapt that they mua6 be mmla batuaan
the hour8 of a o’olook P. Iif. md 4 0'&0& P.M.,
aad the Sharirf is hereby autho2lzad, and it ia
hereby made his dutg, to rejeot any and all bid8
ror eaid lank% when in hia judgmant the amouat
bid i@ Inm~flolant or IAadaqu8ts, and in the
avant st-11~3bfil or bfds ar6 raoaItad, the land
shall be madvertisa4 and offers& ior sale aa
provided for herein, but tba a@oaptanoa by the
iiherirf of the bid 8hU3.1 b0 UWlC1U8iVO alid bind-
ing QD the queatlon of tha 8uirf019noy 0r the
bid and no caotion ahall b6 sustained in ang Court
of this state to set aside ~14 sale on the
grounds of the fnsuf’iioltmoy of the amount bid
and aaoclptsb. I~othi~ herafn shall be ctanstruod
ns prohibiting 8u%y taxklg Wit p+~tiiOip8tI#lg ill
said juEgPwrnt, rmttt instituting an actiOn to eat
aofdr the mid aals on the graum?a of fraud or
crollu&io~ between the officer tmklng t& rale anil
The above qkiotsd erticlm direotr the sbbriff to
t&se the prooeda irom the sale *lib to first pep all sorts
and th6A to diEtribute thQ rsmPiudar amug ths k~%
partlolpetlng in the ori&ml dUa866nt pro retie and ?!A%::
portion to tie amount of their rrspaatite tu lienr wtab-
Ifshad in the tax jud@vaAt a&elnrt the proparty. We bo-
lirt. this is the method to ba tOl~OWd in tie dl8trlbUtioA
0r the money mallstad et the reoti 8ala re.gnIl88,r of
nhother the money rooelvrd at 6ald MuoAd M&e i6t inaaffi-
oieat to aetisiy all oosbr and Db mount of tbs aiwiginir
$id~lit OC Wh6thtW Uib QEOU!lti# tA 6X0.86 Of ths loOat
end th@ oa?OUUtOf the Origilld.jUd@lOAt.
:ie tmmt that the iorego~ fully amuem your
iaqulrJr on this mett6r.
Rmr# very truly
7IP.S.T
ASSISTANT
>1TTOHNEYGENERAL
BGrLM
COMMIITU
Untitled Texas Attorney General Opinion
Combined Opinion