OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Graver SELLERS .
A,T~~~~v GLNC~AL
:~
Bonorabls mar mtohlar
COUleT Mitorlwy
gunt county
Greenrlllr, TOra8
Dear 31~8
an oplnlon~rroc this
a est .forth’. in $-our
on d : tktic%~
or
~88 There has boon
and ‘nor ~6 it re-
a year that the taxes
the foreoloeure in 1930
~blc rccdltlon of the p-operty
rc::ul.ar reridition was pld on
for each of t5e yeara. The ren-
ad tte btlsls for thlr t&x fore-
b8Cs ClrtCellS3 86 efi errjneous
-Itic rq O~lnlOll lr. oiex of the abovo etute
Of facts that the MitirC forco~osure proceedln~
b0caz.c void, 4r.d that the .Aerlff ‘r Caed to t&c
State of Texas 1s q void deed. T!;la deed howover
,300
Bonorable Edger Putohins, Page, 2
.
doer oonrtitute (I aloud upon the owner’8 titb
to the &ad rhloh the Oountf and State b obll-
gated to remote. Under the present statutes pro-
viding for n re-adrertlaement of property bid in
in the name oi the Stbts it is oontemplated that
the foreoloaure wa8 rblld and that II tax lien
aotually exlrted. In this ease where no tax lien
aotualy lxlrted we wantto know what prooedure
is woomary ia order to olerr thlr title. . . .*
Artliale ‘IZQl of Vernon*8 Annotated d3rl.l Statute8
of Texas, lQf28, da amended, provider a8 fOllOw8;
“Tba owner of real rotate rhloh ha8 been
bought in by the State for taxers, or his heir8
or a6Si@8, nay redeem the ame at eny time prior
to th& zsle thereof, by the payment to the ool-
leotor Of the oountf 3x1whioh 8uoh real estate is
situated, or to the Comptrtiller, if in an anor-
ganlted oounty, of the amunt desi@ated by the
Comptroller a8 due thereon ritilioosts of sdrer-
tisement~ and if it 8h&ll at any tims appear to
the astisteation oi the Colqptroller that any land
haa been rold to the State for taxes whioh have
been paid, or. that the sale has not been made ln
aooorbrnoe with the law aothorieinC the aele oi
land -for taxoa, he shall upon thb payment of the
amount that may be due thereon, osnoel.~suoh salei
and deliver to the owner of the gland, or his agent,
a oertlfloete under seal OS his department, set-
tlng rorth the taot~ that suoh land has been Fe-
deemed, or that suoh sale ha8 been oenoelled;
whloh oertltloate ahall releaee the Interest of
the State end the scime may be reoorded in the
proper oounty aa other oonveyenoee of r,eal estate
are rsoorded.n
Artlole 7292, Vernon’s bnnotafkd Civil Ztotutes of
Texas, 1925, aa amended, provldee.1
Tceoh oo.xt?llssloaers oourt shall, at the regu-
lar terms of. said oourts sit es a court of inciuiry
in oases where. land ha8 been erroneously rendered
ror taxes; and any land owner whose land has been
or may be sold to the State for texae mey appear
before said oourt in person or by proxy and show
ml.
nonoreble Edgar Hutohlns, Page 3
to the 8atl~factlon of a maJority of aaid o ourt
that the taxerr for vihloh hia lend8 hare been rold
hare been paid, although the same wa6 rendered In
an lnoorreot rbstreot number or surrey or orI&nsl
gantes; thereupon said oourt aball issue to said
land ov:ner a oertlfloete settine forth fully @aId
faotfi, whioh OertlfIcate shall be signed otfI~lally
by the oountf dud&e of said oounty; and, upon pro-
8entetIon of #bid oertlfioete to the Comptroller,
he shall exeoute and deliver to #old lend owner II
Valid deed relinquishing all the right, tlfle end
Intereet the State may hare aoqulrtd In a;ld to said
land by reason of 8uoh tsx Bale.”
you are edvieed that you map prooeed under either
of the sboie quoted statute6 In order to remove any enoum-
brenoe oreated by the tax able In ouestlon. As e praotloal
matter, we understand the Comptroller’s Depertment operates
under Art1010 ?291, but tn order to 8atIsfy Itself there-
under, requir88 the OommIssIonars * court to Issue a oertifl-
cate es provide6 In ArtIole 7292.
*Very truly yours
OF TX&AS
ATTOMWXCIEXERAL
Robert 0. Koch
Aaeietant