Honorable E. G. Moselby
ClvLl District Attorney
Dallas, Texas
Dear Sir: Opinion No. 0:1939
Rs: (1) MZnner bf assignment
bfthe Sti~teof Texa‘sof
Fts ~Xtit@es$In *opert;j
p2@w~ed by It at 'a'-t%z
'88le:durlng-'thdtire, year
eriod dr'rdmiiptioiii
P2):,
In"th& &tie'-tifrijr
demptlbii~ould*th&"S$aW
of Tqx+ ~br itzg~aijsignek
be e@iZlbd to the"25~‘&
5O$‘~reaemptl@i~jmnalty
provld@d,laSe.atlon,J2of
Arthle 7345bi
Eonorable E. G. Moseley, Page 2
In reference to the.sale of property purchased
by a.tsxlng unit at-a tax sale, Sehtlon 9 of Artlicle7345b
of Vernod's Annotated Civil Statutes 1s applicable. Said
sectlou reads In part as follows:
"Sec. 9. If the property be 'soldto-any
taxlug unlt;‘whlch la a party to the judgment
under decree-of court ln'sald suit, the title
to-said property shall-be bid In and held.by
the taxing unit pii%ohablngsamefor the use
and behefltof Itself ahd all other taxing units
whloh.are parties-tothe suit aud-which have
been adjudged In bald suit to have tax liens
against such prt@erty, pro ~jrata
and-iiipro-'~ .'
portLou tb"the'tiiuutof'the tax~lleus~in favor
of daldrespbctlve taxiug units as eStabIlshi5d
by the Judgment'lii saId-'suit,and hosts andex-
pijnsesshall"nottie"jjayablei~uhtil sale by suxh' ~-
tairlugunltab purchaslhg same, and such p.i+perty
&hall not ti-sola by the taxiilguiiit- pur~haslng
atie--forless than the adjhdgea value thereof oli
theamouikt of the jiidgments against the property
In said suit, whichever is lower, vithout the
wiiltten~oobsent~ of all taxlug units irhlohId
saZd Judgment ha& beedfound-to'have tax'lldus~
against sukh property; and w2mu such'phoperty1s y‘-
abld.~byths taxing unit p~chkvlug same, the pro-
ceeds thereof shall be recelved'bg it for ac-
hountbf itself aiid.all~othti said taxlug units
adjddged'.Ln'dald ault'~to have a
buch .~b*~~~; .a~dafte& paglng'.all tax ..cbstg
lie% against
aiid
&Qj&~s6‘j;Smia'Il:~& d~st~lb~~dd‘~bng;:~~c~:t~lng
*nit&:-0~ p&g:&$d jjis'~aIjo~tlbn~ to ,th@..aGijmt-
61 th&lY:tti liens agaihdt.suchl'~operty'ad-do-
tixbli3hed:*ihsaid-'juae;liieht.'-Coiiseht
'ln:~'behal+.-
lf -tl+St& +,Cj
.iif
‘Tex a-s’
und~r ”t~s”Sec tso ti’b f”th is
Act may be glveuby the Couuty~TsxColledtti of
the county In which the.propertyla located.
vmovlded that If aale has hot won made
by such purhhWlng taxlug unit before six'~months
afteP the redetiptloh.perlodprovldbd‘lnSeatZon
12-hereofhas bxpl?ed, It shall thbreaftefr be
the duty of the Sheriff upon wrltteh request
from any taxlug unit who has obtained a judg-
ment In said suit, to sell~sald poperty at
public outoxy to the highest bldder for cash
Honorable33.G. Moseley, Page 3
at the principal entrance of the kourthoiise
ln~the county wherein the land"libs, after
giving notice oi~sale id the-itairn;sr
noir
presoribedfor sale of real.estate under
execution. . .I'
ThG Department ruled In Oplhlon No. ,950~
Writ-
ten byHonorablb‘Bruce W: Bryant, Assistant Attorney
G&ieral;~ad&ebbed t'~,'.Ron~abld'RS~bard'S.-Mo~ibj.'County
Attorney, Claude;~Texasjas follows Zn this-oonneotlonr
".(a)~It.isour .op1nzor*has ~a tazing unie
purchaser bf lana at a3a.X sala q aj; before the
periea of ridemptiel haSexpired, sell, hobvej
or-assign at private sale its right to receive
the redemption mono7 from the ownor, together
wlththe title whioh vi11 vest upon failure to
redeem vlthln the statutory period.
Honorable EL G. Moseley, Page 4
'We answer your seoond question as follows:
?t Is our oplnlon that the right to~recelve
the redemptionmoney should‘be conveyed-bya‘qult-
claim‘dedd'tothe land.cohtaihl.&$anasslgtirddut
clause by which the~gra'itii"ls s~~dif~calfj~'asbigned
the righWto"oolle‘ctthe'meri&iy‘fi%s'~the owuer"and~
td'issue tb‘hiBa'reoelpt for thi3-saiWL'The-statute
aoss not pPovl.dethat'the burchaser shall execute
suoh~a'recelptbut the~ovfier'wehld~have'the right
tb dbmana and.receive’~som~~ evldenoe in iirltlng~thiit
he'had redeemed his land tithln the tlme aad manner
provided by law.
"We answer your third and last questibn by
saySngthat the sheriff‘hbs~nethingwhatever tb~do
with any"k@d oia'Y@rivate~-sdle”whother isad&be-
foi%.,orafter the~.period~of~~iedeaptionhas ex:
pirid;: Sales made bj‘thi sheriff weuld not be
private, but pub110 sales."
you are'therefore'advlbedthittin aooordanae
irlththe"epinlohabovd'quoted-the.Stateof Texas'may as-
sign-a sell Its right ana the right of'the other taxing
iinltbin.'thepropertj~hnderprovisions and conditlbns
abovd‘stated';.'As'~tated'ln~this'pia~oplnion,tliias-
signment or sale should be made by a qultolalm deed.
You-also'ask‘vhatperson 1s toixeoute the
d&e& W-N tg iSt&ce &lls‘~p~~$&~y ehitih ‘ItiT ha$.’pk-
chiidea iit, ii t.-&iii.fbred165*6 .ijaly, .I& &fji~l*:3345~:ijf
VOl'nb;iiJa"Adii'dtBfda
C~vll~StatuCesthe 1igTsfatiiri~hXs
failed-to ltidl0ate who 'shallhave tM authorr%y to-'eie-
cutebuch~deia. In.all pFobabl.lltyths: g&Ural 'ststiites
on tbe~~bonveya.ncis
bf property by the State which lf2ias
purchased at an execution sale will apply. Said statutes
read as follows:
!‘Art. 4401. If any property shall be sold
by vlrtue of any exeoutlon, order or sale Issued
upon any-judgment In favor of the State-or sale
w virtue of 'any deed of trubt-,-exoept‘ exicutions
lsbubd~upon~judgisents in bases ef scire faclas -
the agent representingthe State-by an‘dwiththe
aiivioeand consent-of the Attorney..General 1s
herbbyauthorised'~and requiredto attend such
sales and bid on and buy~ldfdjr'the~St;atd~sald
property when It shall be deemed proper to
Honorable E. 0. Moseley, Page 5
protbot the interest of the State .lnthe
collection of i~uoh'judgiaent
and d&bt. -His
bld.bhall nbt exoeed the iituount
netiessriry
to's&tlsi?ys%la judgment'and debt and all
costs due thereon. (Acts 187g,-S.S.,pp.:
g-10; 0.L. vbl. 9, p. 41, as amended Aots
1927, 40th Leg., p. 361, oh. 243, 0 1.)"
“Art. 4402. In kll ca'sas'where prbpetitg
l&so $ui%hina&d by thi,St%tii,thh'ofTIc& dill-
It@ tti s&ineshall‘ekoohte~and‘dtillireF't6
the-~
State a deed~tb the-same; subh*&s Is prescribed
for individualsIn similar oases."
“Art. 4403. The agoht'or 'attorherol the
State'bujring for the~St&d shch @%perty~tit
iw&h~salbi!shall be~authbri.zb&~.w:ana Mth tli6
iidiiitie&&o&niinsdnt- oitliii"A~eOrnij.~neral; tit
a-iiytlma t0 Sill u+'Nhbrtiiibi,~iYls~tisb.cff B&id
@rope&y ijo~plrhha*ed In the mantir“iicqiiirija
&iiid-upbfl siibli-'teii%iib
aiid;oondlt16iWash& Cay
c3d~m'iie~t 'adrentagebu~"t'd-t~“StBtY. "of sbld
oi .aiirimea
__ or- roti’a @*at** aictitit thah lb
tieoessary to pa~~ofY th4 aWi.intiNi:-uptin'tW
ju@iniiit~'oli aebt';ana'~alI '~os~t;'acc~nea'-ttiereon,
t&~'ichlfiirideri-'bhall be paialntb th@Stbt& .~-:‘-
Tx%aaii@ 'tb‘.tlm credit of ‘ehe.gehei%lpeirehue.
Wlih ‘such- bKlWis made.,; .the.Attorh&jr'Geheral
shall; lh'tliename'~oT'~the~'Statb;bx6o~tid-hna
deliiierto.tha &iurOhaiajCr 'adeW.of 6MiWej~bioe
to-said '$+%o@@rtj, Whliihd&;sd-iihi811 vidt 811
tlii$'-PIghtis-&ad tltle tb-the aaiii, iritti pur-
ohtiaer'thtirdijdli- (1D:seo; '3,~.&s aiaetidedActs
1927, 40th Leg., p. 361, oh. 243! 6 1."
It 1s.our oblnion, therefoi?e, that‘undir-ahthor-
it? of'the above-qu&ed:artlble‘s;
. ._ Wm Attorhej (Fenera
shall~6Xeoute and diilivkti th&dkods-of oonirbjanoe to
pro@rt;l puWhabed atid. sold as-aboiiedlsouss;d;diYour
attentl.onla al&o oitllbdto the ~~tloa'or"Sectlon 9 of
Artiole 7345b, suprs. whloh roadwas follows:
".
. . . Consent lb behalf of 'theState
OP Texas utider‘thls Section of thla Aot may
be given by the Cohnty T&x Collector hi the
oounty In which the property Is located."
Honorable E: 0. Moseley, Page 6
It Is.suggested that.possibly-the safest method.
OS conveyingthe property above discussed vould be by evl-
denoing the TajEColleotor'sbonsent by.having said indi:
vi&al join the Attorney General In the execution OS the
deed.
In your'aeconaquestion you are o&cei%ed tith
whether or hot the State 'ofTexas br its-asslgnee'lsen-
titled to receive the redemption penkltitis'proirided
ln
Seotlbn‘12 OS Article 7345b in tioasi where the State-has
purohaaed property at a tax sale under Authority OS Seo-
tlon 8 of Article 7345b.
Your attentlk l3calltd to Section 13 of
Article 7345b which reads as Soll6wa:
sec. 13. The grovislons OS this Act shall
be Otiulatlvi,of hiid~ln"additlozi
tiiall other
rXght& atiaremidl.bbt6 irhiohan;s'
taxZng"utiit.may
btio&ht under'thl%Act dxdept ,&aherein-movldC&.
Abts.1937, 45th Leg., p* 1494-a, oh. 506.” (Un-
derlylng ours)
Section 12 of Article 73’15b reads as Sollows:
"Sec..12. In all.skits herctofofreor here-
after filed to oolleot delinquenttaxes agalhst
property; judgment in said &hit shall provide
for lssuantiebS urlt bS possesslob wlthln'tuenty
(203 says kiter the period-'ofFedemptloti~shisll
have axplied to the iju.Voha'ser
at Sotieblosurebale
or hi'sasslgiia;but wheneveiiland lb sdla under
Judgment In such a&It Sbr taxe(I,the oimij?of
such propbrty; or'anjtitie
having Bn intareiCthiWe-
in, or their heirs ai3#lgnsor legal'rbpresCntatlves,
m&y; wlthln two (21 years'fWom the date bS suoh
sale, have the right to redeem said property-on
the~followlngbasis; to-wit: '(1) within the
first year of the redemption period, upon the
pajrmentof the amount bid for the propertjby
the purchaser at such sale, inoludlng a One
Honorable E. G. Moseley, Page 7
($1.00)Dollar tax'deed rbobrdlng See and
all taxes, pbnaltlks, intereN ahd coats
thereMter paid therboti,plub twentj-five
per cent 125s')of the aggricgatetotal; (2')
wlthln the last ye&r of~the reileinptlon
period, upon thd paymeht of th& amount bid
ScWthe property'bythe purchaser 'iit such
&la, Znoludlng inOne ($l.OO.)'Dbllatitax
deed recotidlngSe& ana tilltaxeb, pentiltles,
lntbrest an& costs thereafter p&Id thk%oh,
plub fifty per oent (5M) of the aggregate
total.
"In~idditlonto redeemlti~direct Sr6m
the pul-chinser
as afoPes&.id,redemptloc.mar
alab be iaadetipohthe basis herelnabbve de-
Slned, as Hoirldtidin Artioles 7284 and
7285 of the Revised Civil Statutes of Texas
OS 1925."
Section'12;~lb its languag@, applies to all
"purchasers"-at tax i)ales,whibh geharar cl~sslSlcatlon
Gould Include the St&to of Texab; betiauseSection.'1of
Arttidlc73&5b-lncltiaes-
or.dbSlnes *taxiiigunits" as
ilii?~riiWig
"the Sts;tLof Texas or any toa, city or
In aaX'StB%e,-or &hy oorpbi%tltin'or
i%ihtg; di&W35'-
o~g8n~ied-linda~-t~-liiirs
of the State with authority to
levy and ool-leot.taxea."
Tha-afethod
~ofre&npt~on'prWlded-in;'Seottbn
12, su&a, avuld apply to all tax ai.iitB'tiought
UidsF
thb‘authorityof Artihle'~7345b.Thd rtidbmptioifm~~ be
made Srointliii
purohabiw at the SFrst foreclosure sale
or his or Its assignee.
la Sbotl6n 9 of AFtiOh 7345b
Thb~~Igiigutige
clearly ltidloates~'that'ti
"t&xii@ iinlt"is cl~sslSledas
a "purchaser"..Sald artlole reads In part aa Sollowsx
“Sea. 9. IS the pi-opertybe sold‘to
any taxing ubltwhlbh is 6 pa& tFTiFG0’.
juagmentfundei?deorbe~~bf~do~..i'n.baid suit,
the tltle to &aid prdpertj'?elJ'.bhbids:;:
and htld by the taxltq?unit PtWchaslW?
. . .
Bad the legislature Intended to make a separate
rule for the redemption of property Sron a taxing unit
Xonorable E. 0. Moseley, Page 8
which was the purchaser at the original S&etilosuresale,
Sectlbn 12 'suppawould have Included subh-bxemptlon.
Hoirevtr,the ltglslaturesaw fit tQ hake Ssctlon 12 atid
the penalty provisions*oVIded thei-elnapplylhg 1ndi.s;
crlislnatel~to 811 piwoha‘sersoi-their assignei,sat the
fbreclosure'sale: Bizcaiwiof Section.13 of-the Act;
Shctlon 12 would super'oedeany statute concbrning re-
demption which might be In conflict with the same.
You are therefore advlbed th&t ih redebmlng
property from the State in a cabe wheri the‘Stat&'has‘
purchased property at a tax foreclosure'saleundo? the
authority of SectIons 8 and 9 oS'Article7345b, S'ectlon
12 61 'a&aid
atitlcle' would apply, bnd the per'son'
sieWhg
to risdi?em
the property would hair&to pay thi,pentilties
of redbmptlon'prbvPdedin i%~iastiotlon.The-~%imeiiould
bi,ti?tie
IS the r&d;smptibn were made from an assignee or
vendee of the State in such a case.
Yours very truly
ATJ!ORNEYGENEIULOFTEXAS
B? Billy GbldbH&
Assistant
BG:ew/mjs
AP-WED MAR 26, 1940
/s/ Gerald C. Mann APPROVED
Opinibn
ATTORNJIYGENERALCIFTEXAS Committee
By BWB
Chaimnan