OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Uotwrable Jaok Viooh
County Attorney
caneron county
~roml8Tillo, roxno
Deal' Yr. ViOabr
opinio_q, No. o-am
of your letter
*The insodlate ~obltm fa(rin~ h%m
ia one in rhlah an indopondant oohOO1
fxistriot filed suit agd.nst X, tho lnnd
owner, for tams aad a foroolomure of
its tar 1lon lqoinet tho ~oport7 In-
voltocl* Judgment was onterd, fOroOlOfP
iion. Jaok Wiech - page 2
ix&g thet6x1ien a& under order of
solo, the property was bougbf in by X.
X now ~xo~wsos to pay the delinquent
taxes due other t6xS.n~ agoncioe, ia~-
cladin& the 8toto a&l COuntX, but de-
*ire@ iiret the amaranoe that, should
X attorjpt within tu0 years to re&eem
the snid property, he, X, will bo re-
pald the tasoo that he ham tolmtarily
pld to thf3 other ttuing tmlttt.
.P l 0
‘In r ieu Of tb o fo r e g o ing, ma y il0
be favored with your opMon upon the
folloving queries. to-uitt
O1. Does the ri&t of rodeaqticm
exist in a lani owner where his property
la foroolosed upon and nold out unclor
court jud,gnontt
'2. Under tho fact situation hora-
lnabovo outlIned, could I rccwer taxes
voluntarily paE to tlshg wnciefi other
tlxm the indapon&nt school diatrict7
.3. Utxior the fact sltuatim horeln-
above outlined, would X, the land owner,
durini; tho first year of redemption, be
required to pay an additional ton p3r
cant as p-widti in &thls 7283, or 011
6dditional twenty-fire per cent as pro-
ddod In Article 734gb, Section 12, or
double tho amunt paid by the purchaser
at Lli9 sale, as prorided in Artlola 72S4b?
n4. Shrruld the Tax Colloator of
Camron County, Texas, he called upon to
nccopt redoaption wmcy under Artiole
72S4, u:~ich of tin mvarol mdo~ytlon
statut2s SilOUld ho fc.llOWip*
Senate hill So. 477, 45th Logislaturo, Ch.
em, hef;ular Scsfiion, p. 1404-n known 80 the *Taxing Units
Act. is the 1atc.d logislativo enaciment touckins the quas-
tious ~X-OFOllnd~Xi by YOU.
don. Jaak weah - page a
88ect+nA12 or that Act 26 M followor
'In all suits horotofom or hem-
Adtar f:.lod to c011oct da1inqucmf &&r&y
a@ixlst property, judgul0nt. in sdd 8ust
lm3.l.lprovida for i66uanco of urit Qf
pcM3508610n rithln tll3nty (20) ay8 ae0r
the period af rode&on shall hare ex-
pired to the ptrohruer at foroo10mm3
Sal0 or us aooipno; but UheneTer land
io 8Olcl under judgmnt ln mob mitfer
torsr, t&a ovtm of snob propert9, or
anyone tming an lntorest thamia, or
tbcir heirs, as&no or lb@ reprboanto-
t.t~aa, my, within to0 (2) fears from the
date of wch so&a, ham the right to ce-
doco said property on the follouing basip,
to-vit: (1) vithin tll* first year of tha
r3doqtion pe.riod, upon the papmlt of
the ar~unt bid for the progKwty by the prc-
chnscr at mob sale, Including a One ($1.00)
Dollar tax de& rocorilin,~foe ati all taxes,
penaltieS, intorl3st and costs thQmafter
d thurson, plus tacnty-flm
25$) of the wegate
p" total 1 s"z; z?iLn
the last year of t&3 redmpt cm pzrlod,
uson t.1ro
pysA3nt Of the amount bid for
the property by the pixrchaser at Ruth
sale, incluliq a Urn ($1.00) Dollar tax
do3d rooording foo aaQ all tams, penal-
SOS, intcrost an8 cO6ts thCPerrftOr pt4.d
thoreon, plus fifty par Cent (a@$) of the
aggrogata total.
*ln ad&It&on to redomdng cliroot from
the prchssor 88 aforesaid, rc&mptlop my
U160 be v&e upon the basic hereinabove de-
finad, a8 ;;rovldfxl Ln Articles 7a84 and
7285 Of the h3VifiWd c%Vil ~tiltUt3S O? !i'oMS
of l(t26."
This l%3ctico Will ful7lisb tll3 bzlsin for khhoreply
to your rcspctivu questions, vhich m sill zrmvm categoriml-
1st
3. i-OS. wLbonover lur? is mid utior
jud:,gsmt ill such suit for tams, the
ovncr of suoh property or myoxie Imting
Hon. Jack Wiech - page 4
au interest thereia or thslr heirs, as-
signs or legal repesentstlreo, suy
uithh two year* from the dote of smh
ssle,has the right to r%d%ePssid pv-
party l l l 8.
2. xos . &atloa 12 requires the owner, in
order to rodeem his propsrfp, to ~7 ia sddAt&on to the
bUL'by the purchaser sad the $l.OOtoxdsedreymdiag
fee 'all fates, peaaltie8, interest sad costs thereafter
paid th3moa, plus 26% o? the aggregate totals 2.fredeems
ed dnring the first yea- of the redemption period md
plus 60'3 of the cygre~ate total it the redetq&Aoa Is de-
femedaatil the seeoad~eu of the redesapfioa period.
If, therefore, .P, the Fallwhneer, pays taxes to other
taring agencies, such taxes will be sddea to the amouat
of mXws* bid, and nxmf be psid by sXs, the omr, as a
oomlitlon precedent to the ovaer*s right of redemption.
Section 12, of dFticl% 7345b, herein quoted
governs th~.smount and chsraotor of psyments the redenpto;
is required to tie to the gxamhaser. This conclusion is
not thought to be in COIzflict With Our Opinion So. O-643,
in which we reluctautl~ followed Binkson vs. Lorenso Itie-
peadent School District, 109 S. 1. (2) 1008. Arti
7346b, S. B. Ho. 477, 46th Legislature, which T'B here
follow, has been easoted sinob the decision of the abwe
0880, anilwe are no loag0r ooasksiae~ to follow its
maso*. (floe our Opiaioa So. O-lw6).
4. ubere the oamr finds thst it is aea%sssry,
user the provisions of Article 7284, to mike redemption
by psysunt to tho t&u collector, the collector, in resjwct
to the terms of the redemption vi11 be governed by Seation
12 of S. B. Ho. 477, heretofore quoted in this opinion.
The validity of this Act hss boon upheld by the
Supreme Court An Uesia Inaepexsient Sohool Distrlot TS. City
of U%Xizl, 133 8. u. (2) 118.
Very truly pours
Untitled Texas Attorney General Opinion
Combined Opinion