OFFICE OF THE ATTORNEY GENERAL OF, TEXAS
AUSTIN
Ron. All& S3lton
Amiatsnt Dlstrlot ,Attorneg
R660rds SillUlna,, Dnllas Collaty
Dallae-2, Texas
"&hi18 the ~udg"ent of April 16, $93%, provided for
interest cm the ~117.67, at the W&e ef 6$ per am-, the
lntsrsext, Owrt @o&i, land jud~menb door not aateunt to the
total num rec3eiveU et the eals as made on June 6th.
HSeation 9, of ArDlole 7345b, at page 4447 Of Vol. 20,
Vernsn*s lievised Civil Rtatutes, psovidsla tihat
Hon. Allen tielton, pae 2
[
“*The Sheriff ehall apply the proaeede
iram auah aale,
rirat, to the paywnt or all ooeta unit~and all
in said
008ts and e~pMme* of aalo &@ roeale and all attorney’8
iu8 and reasonable expenaea taxd aa ooata by the Court
In raid suit and ahell dIatrIbute the balanoe anmg the
-taring unite ~rtiolpeting in raid orlglnal judgnont pro
rata and in proportion to the amousit or th6Ir tax liens
againat SW1 Fmpcsrty a8 eatabllahed Il: said judgment. *
TV0 aot~atrue the rbovo to wan that all eofh.8 f,n the
Soit shall be paid, and rSWr auoh sxp~ara as ara pro-
vided by law have bun aatiaffmd, the rem&~ money
shill be di a 4r fb ut ld w3mg the tax ualba partloipating
in the jad6a4nt aoocrdliq ,to bha -t 0r thu taxom ia
luoh jWi6pCost a, are dua raOh unit. ti this fnatanom the
dlatribution would bo mado pro rata batweoa the State or
Taxes and tha County of &llw, tharo bming ao other tax
UaIta tntolv*d. our rbst QUH~WL, Thelma, ti
“(1) immureproportJr ii aold ror tha utimw0n or
psrtf la resold a mm or memy ia emma ot the
ior
udgunt, lntuut, or mm& 8@m, then to wham
.Md oomta
-11 the •UU~J a+ar k .pa$d?
“After wash wiiney ia p8ld omr ta the tu onita
i
*in VLI 0r fl~r opLab0 1t0; e+666, dri0h 80058
to ly that property bou&t by the W&tie of Tuna,~ at a
rirat. aalr ubiah ia nmrwlly in utisfaotton ‘of the tax
juwnt, ‘~that auoh prpspwty 8k@uXd be oarxled, f+ t&s
tax r~llr~ aa In other non-tanblo Pmporty o*ned by the
axaho. In ~othmr uardo, E OeaOlUion u* llsau fxvm .a\reh
aa opinion Ia. that, artu tho SOlto of Tens hw baqqht
the property taua again& rueJbpawport~, ln ro far am
the tax unit0 lgvolve4 in the $9 nt asa aonouned,
ahell mtop ruwfag by ltah tax 2 to a@xfnmt .auoh tax
prowrty.
“zu.ynext qoeatlon 10 fa wmnootloa with that opinion
with thfa ~mrtioalar pieoa 0r p,romrty in almi
‘(2) W&W~ property haa bwa -lb to the Qthta Of Peras
and resold after the rademgtiian piried t0 &D huW4On~ W-
ohaser ror ah mount In ex5eaa oithe $U#sent9 Interest, and
wmte, ,shou:;d any part:.,oi thm momy In ex0006 88 applied $0
th6 aettle,mmt or delinquent taxoa covering y*are *Inoo
aaid judgmmt @ovarage, Fhra propwty ~8 Owrled on the
tax rolls far su0h yeara.
524
I’
' ROLL,Allen hlton, gage 3
"Ii not, mu those tarea, In alzgi nanner, be oelleotods
'would the mm
as Cities and ::ohool
r@atriotlona
Natriotr?
apply to other tax units,
*Xn VIHU of the faat that we have money on hand for
distrimt$oa, whl~eh money I6 now held by the Dietriot
Clerk 08~:Ballaa Countr, I should be appreofative of your
proapt cosmfderatlon and advloa.*
We betlrro that all your puwtiaru hare bem prevlo~slp
anaekI by thla deprtaent ulth the poaaible axorptl~ of th8
oeoond paHf;ra,ph of your firat question an to the reoeipt to be
Iaaued by the 'TaX aolleotor of the Cormtr under the oondltIon8
r.nttOmQ by you. We &all answer thin que8tion first to he*e it
out or the way.
Arbiola 7345b or V. A. C. 3.. provides in paxtt
* , . . The fiheriif
8hall apply tha prooeedr from 8uoh
sale, firat, to the palard of ~aZ1 @Oat8 in mid wait and
all oost8 and 6xpennen of 8al6 aad ra8ala an& all attoraoy*a
fee8 and reasonable eXpon8011 tarad as eo8t8 by the Court in
said suit and 8h11 distribute the b&hi06 Wmqj ~the taxing
unite jmrtlolpntlsg in 8aId original #kdgmat pro rata and
in ~oportion to the UaWUt Of tileir t~~liWl8 a@nst 8uah
proparty a8 s8kblI8ha4 In mid j&Ld@ionti"
You will Observe that the Sheriff is dfreote& to make
the dletrlbutlon of the &rooMda fron.thr 8ale,attar fIT8t geylng
MXtaiR pP8fel%& item8 PrsatiOMd in t&be 8tatut8, RBOri&the ttiag
Uit8 jWtii38 to the jUd&WJlt. Glnoe In hour oa80 only State and
County taxes are inrolV8d the fiat pZOOO.48 Of the oalss Would bW
paid to the County Tax Ckiltmtor in his legal Oap@oIty a8 oolleotor
Of State and DOUty taXa8. we kmw of no 8peoIa.l forai or receipt
prorlded by 8tatutr to be issued by the aolticrtcrr to the sheriff
rvl:‘onoing the reataipt of the proas& of 6uoh 8 wle. xe bslicira
any form of reoelpt rafleoti@ the amwit, the Iand involved, the
aause uumber,~ and the apportlonnumt of Stat* and aountjr tares
would ~ufflcs to meet Wary requimm8n0. It pel?&iap8 ahotid bo
ioaued under the seal of t&e Tax Goll~oto~ aa other tax reoeipte.
525
Your first 'zuestlon restated reads:
"(1) Gh:,re propert y is 8018 for the satisfaction or
taxes 2nd pur~haaed at sale by the State of Pexae, and,
subsaq.uent to the two year period Of rsdmqtion, said
property ia resold for 8 muu of' money in 6xcesa of the
judgmnt, intarset, end 008tn of auoh suit, then to whom
ahnll the exoeas money be paid?”
In opinion No. O-3729 this department ruled on a
question aubStantla.lly the; 881M) a8 presented by you. After
quotlf& from Artiols 734jb, ae above, it was said:
“The above quoted artlole dlreotr the Sharlff to
take the proaeeds rrorathe sale and to first pay all
oa8ts and than to dietribute the romalrrdar armng the
taxing unlt8 partiolpatlng in thho orl.glna3. judgment pro
rata and in proporLlon ts the amount of their roepeotlve
tax lien8 ertablirhsb in the tax &Ulgmentiagainat the
property. We believe this 18 the method to be fdllowsd
ln the alatrlbutlon of the money mallted at the &teoond
sale regardless of whether the aoney moefred at said
8eOond sale la lnsufflolent to satlefy all UO8t8 aaa tha
amount of the origina judgment or whether said amount.
is In eX001~8Of the Ob8t8 and the WiOWit of the Original
fudgment.R
.i In opinion No. :@6OOO upon the aam6 queetlon it wa8
said:
%jeotion 9 of Artlcla 7345b, Varnon*e Ameta&+ ol+ll
Statutes, provides la partI
" *c (~ $7The sheriff shall apply the prooaeas iron
suah sale, flret, to the peymnt of all oosts in eaid
unit an% all ,oosta qnd azpensces of sale and resale and
all sttorney*a feoe and reasoaabla expenses taxad a8 ooets
by the Court in eaid suit and ahall diatrlbute the balanoa
Amos the taxiw units partla1patin.g Zn said original
judgmznt pro rata and in proportion to the ankount of their
tax liens npsinst suoh property aa established in said judgment.'
f&n. Alltiil 'Qiltm, page 5
?7e have carefully oonaidored the oose of Booty, 4t al.,
v. Stlete, 149 2. -2,. (2d) 216, and it la sow thnt this suit
was flied in 1932 a8 proviired by Artlo m, Bernon~e
Anuotuted Clvll Statutes, and that on OotobkL 12, 1932,
judgment wms rendemd foreoloslng the tax liau$ and on
February 7, 1533, after notice of eals ha rqulmd by
.rtlole 7328, Vernon’e .hmotatsd Civil :;tatutco, the land
was sold to the Slate or Terps for the amomt of the tarea.
"nsouming ror the purp4444 of this op~nlon that th4
tax rslt and sale of the traot of land ia que8tlon was
subooquont to ths orfeetirs data of Artlolo 7345b. Vernon’s
Annotated Clvll Stabute8, th4 tax cult and mls was ln
aooordanoe with the prov%#lons of said 8tatuto. Thl4 being
true the oaao or Booty, ot- al. .v. Gtat4, 6upra, haa no
applkatlon to the quoation m44r oonsldoratian, ea this
08~4 was instltutod long pplor to the ottsotlla dats of
Artlolo 73l,Sb, supsa. Therefore, '~4 ar4 osmtrrinod to
adhere to OUT formar ruling oontainad in Opinion Ea. O-3729."
You promoat ths futihsr quootlenaa
"(2) :rharcl property Bas bean 8old to the State of
Toa and ,rs+I sitor the redoaptlon psr~lod to an lnnooent
puroha8or for W 8aOUnt in 4X0488 Of th0 jUd@lOnt, intOrOOt,
and ooet8, 8hOUl,c?any mrt Oi' th4 #&OnOyia 4X4448 bo lapplied
to the eettlemmt of d~bllnquuit ta%m ootering ~&foam8iw4
said judgment 4074ra134, when property wa8 ourrfed on the tar
roll4 far auoh y44rs.
*If not, oan th~4s4 taxo4, in my manor, be oollsoted?
Tould the 8ame re8triobioos apply to other tax units,
as Cities klkd 3ohool ~14trlats?w
The first p4rt of this qmstion stated amthcr wag la:
Can Sta'te and County t%XGS bsoome delinquent fa g-8 8ubaeciuent
ato thi: ~~CUYSoover4d by R ju&g::ent in Savor of tho St,ate and
purohesad by ~tio State, bu$ prior ta 4 4eoo::d sale by the state
after the period ol" redemption ha8 expired. Our amwe to thla
pusstim is in the nee,atl+s, oon414tent with our prior opinion4
X:uubers &56b8 and O-5506, the first or which you have 6, oopy,
and wt 4nolos4 a 00:3y ei the 4eoond. Slnoe w4 i.8~ held, however,
that tf,~ ~X(IESS, ii my, is to be proruted between ttie taxing
urliis :r: propcirtkm to their res~peotire alaims, tba :itata L:nd
Count;~ receive iti but otriotly epeeking we would Mt 60114id0T
this ~xo~si: 11: the mturF; of CI tax upon the property inQol?ed,
Hon. Allen ?elton, pag.e 6
but ~onay illoident axld to be pal4 over to the taring
thereto
units a8 apeoifloally provided in Artiole 7345b, V. R. C. s.,
supm. This Artiole ~pj~4,lisiawith unlf'ormity to al.1 taxing
units, as olties a::d sohool diatriota, made partfam by
mluntary aotlan or by ioroe of the statute aa in spcaoiel
inetanoos therein provided.
It rhould be ob88n8d th$ whllo thlr 8ktut8 dlues
not sp8olfloally prasorlbe how the ewea 48 to be applied
after reoelpt by the rssp8otLvo taxing u&t. ln+olrs4 the
lo~loal n88uaptlon la that it is to be troato4 as othk a4
‘valorem tax88, !m? remLttsd by the tax oolleotor to tha
Comptroller or Pub110 Imount in the oa80 ai St8ts tams
and to the oounty troaaursr in the oa00 of oountf %asm,
and allaaate4 to the funda prool404 by law In proportionto
the appllaabls ratea.
Your lad questfon 18: I8 them wy method prmided
Sor the 00118Otl@~ Of tax88 on land 4uti~j th8 int8mOaiag time
oovered by the gears betmoen tho88 im9lred in the Ju4gmimt
and the sale by the BtatO, or other tarfng salt a?ter the perlo
or redemption. Our anamer Is in the nsgatlr8 for the obrlous
reasm, a8 w8 pointed out in opinion No. O-&U, then 1~ no
*owneP" in the eemae oontemplatedby atatuto againrt whom th8
a88888aant oould ba made, but euoh property should be mrrlsd OLI
the roll8 a8 other non-taxaWe propsrty’ewud bg the Stats.
‘~8 trust that the foregolag anawels your queatlomi.
Yours very truly