OFFICE OFTHE A'IIORNEY GENERALOFTEXAg
AUSTIN
Eonorable Ernest Guinn
COuBnt~Attorney
&l Pa80 CoUritt
Hl ?aao, Tam
roporty ati at
any time within
tho drto or
17
\
City or 31 Pa80
roool*o thr 25%
tl, provirloll8in
tion or propertp
8ai6 City at a
sr wthority of
tio1r I345b?
or 0r Fobmnry ‘I,
uia ahtan ~~08.
1010 m40 a& 28 of pstlo~o
lieotion
ia 0f Arti a 0r
th8 c0mitiuti0a
II&a radoaptlorrwithin tw yotir aftor
iii’8 ml8 IAN whlah such property WI
(8) 18 the City of It Paw, 0ntitl0a to tb 86$
U SO%p o na ltr llluw84 in oan 0r r8domptien
p r wl8lo n8
a8 pravib84 in motion 18 af Art1010 Tsrm, whop ~16 llty
&r purohamdpmputr at a tax *a10 a ndo
ltbmitr
r ef &o-
tion 8 of &tlole 7Wb?
778
Eionorable Lrnoat Guinn, ?a&e 2
In ahawet to yaur first question it 1s neoesaarr
to point out the provision8 ol the xtlole8 whoso oon8tltu-
tionalitf 18 being questlcned, ~rtlolo 7340 raad8:
l;'hero lands or lot8 aball heroartor bo
said to tha Stat0
or to an? city or town Sor
taxe8 under bore0 or aoart in any ouit or
sulta brought for the 001hstlon 0r tar08
theroon or by 8 calleotor or tero8, or other-
wi80, the owner or any oho having an interest ln
auoh -8 or lots shall ha?e tho right at any
tlu within tvm pear8 from the date of sale to
redoon tho aa7y u>on ?aymeht of the amount ot
taxe8 for which sale ma8 -de, togetlmr with all
ooatr and penultles required by law, ahd also
pepent et .4U taxe8, fhterost, penaltier and
aoata on or ogai&at said land or lot8 at the
tlxe of tlm redemption. act8 1697, p. 132,
300. 14; iSOt 1905, p. 32'3; ;rate lPO7, p. %B2;
.,ats 2nd C. G. 1909, p. 400; &at8 1st C. s. 1913,
p. 25; froa lrt c. S. U15, p. 50; arcto4th c. ;1.
1918, p. 135; Acts 3rd C. 2. 1920, pi 103."
Art&&e 7345b, Zeotion 12 read81
"In 8.U suito heretofore or hereafter iilod
to oolloot delinquent tare8 againat property,
juugunt ta aal6 suit shall provide ror i88atknor
0r writ of pouso8sion with1.a taenty (20) by8
after the porlod or rcdexptlon shall hare expired
to the purohaoor at iorealoaurr aale or hi8 a8-
elm; but whosorer land la sold uador judgxeat
in 8aoB suit rot taxoa, the owna! OS such property,
or anyoao hevlng an intorest therein, or their
helm, a8sigur or legal reproemtatlror, zmy,
within two (8) 1-8 rroa the data or suoh 8410,
hato the ri&t to redoox 8aid property on the Zol-
lowing baai8, to-wit: (1) 4thin the rlrst year
or tho rodraption period, upon the paywnt ot tho
aim bid r0r tha propartr by tho purotmur at
8aoh ~10, tacrluding
a One ($1.00) Dollar tax
drod r*oorUq all taf.8,
rw paadsfe8,
eAd in-
terart ud eo*te tbwmafter paid th8noa, plW
tmatpf iv0 par oat (I%$) o r the laurotgato total;
(8) within t&e &St year oi t& rodoaptlon porlod,
UWA the mt of th 6Y)UAt bid for th8 prOp@rtJ
by the puroharor at luoh @ah, ixOlodixg a One
779
iionorablo Lrneet Gaina, s"sg8 3
(;l.iiG)Dollar tax dead moordin rer and all
tax88, gezlaltics,intuoet and coete thero-
dter paid thereon, 21~8 fifty por oent (50,~)
of the aggregate total.
*In addition to redeezilng direct from th8
gUPoh8ru a8 afOr88ald, ndWlptioA may also ba
aado won tha baoia lmrainabcw dMined a$
grorided in .&,faler 7eLH aAd 7208 OS t&a ilo-
vised citll statute* or Taxas 0r 1925."
.AOtiOA 13 Of nl'tfOh e, Of ths COll8titUtiOB Of
I?licatlon." (Lkdarraoring
ours.)
Bearing in mind that Articl4 2, Z4otlon 13, as
amended, ap:~lleo only to 6 uamary sales, your attentloh Is
again oallad to the rirat part of irrtlolr 934CG whlah pro-
vides:
*;,hera lsnds or 1ota~ahaU h4reafter be
sold to the Stat4 or to any city or town ior
taxes und4rdecraa of court lnany suit or
suit a brou.ghs forth4 colleotiaP of taxes
thereon . ; .O ('Jnderacorlng ourfi.j
You -4, tharafora, advised that ;Jrtiol4 9x0 does
not cohfiiot rlth Leotion 13 of Article 2 or the Tsxss Con-
stitution.
Your attrrntion la alao oa*l4d to the holding of
tha Su2rrsa Court or Texas in the oaaa of Yaxia Independent
Sohool 3istrlot v. City or tietin, 133 2.W. (2d) 118. In
this oasa it was aontandad that Utiola 7345b was unoonsti-
tutlonal baoausa it parmltted a roreoloaur4 of a tax lian
through aburt and thrrerors violated the provlalons of Ar-
tlola 8, %totkm 13, of tkm Constitution, aa adopta in 1932.
The Supreme Court adopted the opinion of tha Saco Court of
Civil Appeals, written by Judge Aaxanfer, as its opinisa,
and thereby stated aa rollowa in this oonnaotlonr
"It la suggested that th4 statut4 is uucon-
atitutlonal beeauaa, by permitting a fOrSOlOSUrS
0r a tax lien through oourt, it Violate8 the
~rovlslons of xrtiola 8, soo. 13 0r our constitu-
tion as adopted la 1932. This seotion of the
Constitution rrads, in part, as r0um8:
v~Provlalon shall b4 made by ths first
J.oglalaturo ior the sprdf sale. ulthaxt tho
neoesslty oi a suit la court a 8tdri0id
, or
portion or all lands and other propaxtrrortha
taxes duo thereon, aa4 orerr par tharsartsr
ror the sale ln like ssu2sr oi all lands and
other property tipon whloh the taxes lava not
baas paid; and the dood or oonvoyanoa to the
purohasu for all lsnds and othw property thou
782
ibnorablr X.msat Guinn, Paga 6 .
sold shall b4 held to rest a good and 2arfeot
title in the purctiaer thereof, subject to b4
lzqmached only for aoturf rraud; . . .*
*It is lnrlsted that this ~rovfslon or
the Constitution, by providing for 4 summary
a&a *without the neoerslty of a suit ln,oourt,*
Is axolualv4 and InhLblta fOroOlO8~8 and saLo
through ths oourt. Th4 t;uotad provlalon does
sot a>pasr by lta oxn 14nguagr to be axoluslve.
X?ooassarlly, it must be oonstrued lo eonnaotlon
with othor -,rovlrlona of the Constitution. a-
tic14 8, sao. 15 of the Constitution ;trovldas
au follows:
**'I'h4
rm~~irl aaeezszmt cradr upon landed
property shall b4 a special llrn thereon; and
611 r7ro?arty, both real and ?sraonel, balong-
lng to ~-my delinquent taxpayer shall be liable
to selzurs md 4414 for the payment of all the
tares :md ~enaltlaa du4 by such delinpuant; and
such property my be aold for tha aymeat o? tha
taxes snd mnaltlas due by such da P inaosnt.
oader auah~ragulatlona sa-the Legiala&ra &ax
provide.' (ilnd*rsooring ours. j
Vhe undusoorad portioa of tha above soo-
tloo clearly delegates to tho legislature tho
right to provide other Psthods than by summary
sale by which proparty nay ba sold for the pay-
msnt or faxoa. &tats Uortgags Corporation v.
State (Comm. ~p9.) 17 3.V;. 2d 801; City of
Eionrlatte v. Lustiu, 87 Tax. 14, 26 S.W. 619.
irtlcl~ 5, aea. a, 0r the Coaatltutlon sotiara
oa dlstrlot oourts Jurladlatlon to rorealosr
liens on land, ,nd we sea no reason why taxing
units should not ba allowed to ranort to auoh
oourts ror the roreolosura or their liens.
. Ths -ot provldss that the rumsdies
;h;rain LWOVidSd ror shall be oumul.atlvs0r
all othars end hanoa boos aot purport to *XI-
elude the r’taht of awry salr as provldrd in
ArtiOl4 8, **a. Xb This ooatantlon is ovar-
Eh.g ~unduaooLig ours.)
You are, thor*ior*, sdvlsad that 8eotia 13 of
rrt$olo 6 of tkmConstltotlos or TWS, as adopted in 1038,
applies only to usmary sales. 0x1 oha othu lmnd, Art1010
783
Eonorable Snent Guinn, Page 7
7340 anE. i;eatlon 12 ot ..rticlo 734Sb arpraesly amply otip
to reGaaptlon of poperty -pursuant to foreoloaure Bales cmlade
sub=ejilent to ti judg.mlt of \i C3urt of competent jurlsdic-
tion. rheref ore, there is no conflict In the periods of
redeqtion set mat in the etatutss end ln the above-pnoted
aon6tltiltlonal provl6ixL.
You are further advised that all redeqtlons of
Jroperty sold under ttir sales authorized under .;rtlcle 7345b
ast be nadc within two years after :hc dates of the orlgfn-
al foreolosure soles.
Ia your second gteatloa you are comerned wlth
whether or not the City of Fi ?aeo la entitled to reaelre
the redeicption penalties provided in iectlon 12 of Article
7345b la L cm8 where it ha5 purchzsed property at a tax
oale under the authority of Zectlon 6 of Art1414 7X5b.
Your attention is called to Zectlon 13 of .;rtlole
7345b vhlch resee sa tallows:
*iSea. 13. The ;rwfslona of this iict
abail be oumulatlve of snd in sddltlon to
all other rlzhte snd renedfes to rhfch an3
taring !lnit i&y be entitle&, but ES to ani
pxmedia% brought under th2s ht. if an2
3art or ?ortlon of thle A& be in canfllat
Revised Civil St3tuteii oi 1925 shall gov4rn
sutts brought under thlr Xot except ai here-
in ~rorlded. .&at6 1937, 45th Leg., p.
1494-e, ah. 506.” (Undsrsuorfng ours.)
hotion 12 of ;rrtf&e 7345b in lte langua&e ep-
plies to all apurchreere* st tax sales, whleh general olass-
lrlaatlon ma16 inaluda the City of zl Paso.
The method of redemptfcia a8 provlbed fn aaid aeo-
tfon would apply to all tax 6ulH brought under the author-
ity oi nrtlale 734l5b. Tho rede&.ion may be mado from the
puroheaer at the ffret roreelorurr malo. Under authorltf
0r s40ti0n8 8 rrad 9 or the aet the parahaaer nay be On4 0r
th e ltexfnng unlt8'. “Taxlag units* ae doflned Lx! b8tlon 1
0r Artlola 7sMb lnolude “the state or Texae or any torn,
. .
784
ikmorable Zrnest Culnn, Pa& 8
city or couaty in said LXztr, or any corgoratlon or dia-
trlct orgenlzed under the lewe of the State wlth authority
ta levy und callsot taxes."
The lmgutige of .5eotlon 9 of Article 7345b alearly
lndloates that a "taxing unit" la clcealiled 3-s (r npurchnserw.
;;nld ertlale reeds, in g6rt, es tollowa:
"3sctlon 9, It the property be sold to
~sy taxing unit whloh la e qarty tbtaafudp
ant under dearee ot aourt In said suit, the
title of said proprty ah611 be bid in and
held by the texlnr; unit imrchaaln6 the aeze
. . ." (9nderacorlng ours.)
i&d the Legislature intended to xeka e aeperata
rule ror the~radcmpptlon 0r property rt0kt a taxlna uult which
iyBibthe purchaser rit the orfginal roreoiosure sale, L;ection
I& or :.rticle 7345b would here lnoluded such axe~ptlon. %a*-
ever, the Legislature saw fit to -he Leotion 12 nnd the
~eneJ.ty pro~lalone provided therein rpply lndiaorlainetely
to all purahaaere or their ~a61 en8 at the l'oreolaaure sale.
You are therefore advlaedthet f"
n redeeiting proparty iron the
City of L1 Faso in 3 oha8 whare said City hea purchsaed prop-
erty at u tex foreclouure sale under the authority or Sea-
tiona a dvi 9 OS tirtlcle 7345b, ZeQtlon 19 of said Article
would apply 6ad the peraoa seeklag to redeem the property
would hats to 9ay the penalties of redelzptioa provided in
suoh 6COtiOlL.
Your6 very truly
ATTomxY OWEAL OF TimiS
APl'ROVEDAR 15, 1940
A
ATTORNEY GENERAL Or'TEXAS