f?
9
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Konoxable Geo. R. Stm9pax-d
Comptroller cf -Public Aoeounts
Austin, Texas
Dear Mr. 8h4pparil:
:,
Bonor4ble G4o. ii. Sheppard, Xa~h27, 1959, -4 2
"3. Ii 60, dO6S 0UOh r4d4~1QtiO22 OOrtin-
oato divest the tit16 t0 the property in the
3,at.ebaok to ttm original owner?*
I~sdenption UIITer Artlole 9265, Civil Statut48, m4y b4 had
as a mattsr of rLght If exeroieed withla two years after the pur-
~0haoePs deed is filed for raoord.
Artiole 7284b or th4 Rrriesd Civil Statute8 allowS red4mp-
tion tm a xattor of right only if 4xsroi4od within two yoare from
the date or Sale.
'Prse4ntsUdlifor4ntily,th4 t$~estlonIs whethortb&munt, i
taioolleiotorand oolrptrollr,r,prlgr to 4nye4le bytheeherlff, ~a8m,i
~;irat~~the Sal.4 lad 4ooept tbs t4f48, penalttie and lnt41'4e&.~ ~~ t
;
,X8 th4 OUO Or b-4 tea 864Lte, 57 6.W. 84, k&p. i% &- "
H&d 88 8.0. 498, land had been eold f4r faze8 form4 and d4 in'
bx the State. Tlmromfter, the Stat+ brougrt suit a@Uut laofbi~ ..
~' oUklmant fbr 8udb lUM teuoe, ae woll a8 otberethem~ 8rwrW
-.~agqirut tho land ~Ruioroxywae ellawod, Lt bolng beUthah the State
la so doing mira4.lte d&t8 aoqulrod underthe male.
In stat0 ve. Butely;CV~ Pa*. 206, tbr, supPa* MlrB oi
~84wiruia3 hold *hat so long (~23ride8 oi 0th~~ pu*l*e 614 not in&
~‘tOrma@ it was w$$hlntho powor of the Oounty tXW&8ur*r,U thi UIlrt
oltho 8tat.e, to pozmit redemption, ~%hough th4 9eried 4lM @a a
mtt4r 0r right kd oxpited. _,
In Sohroiber te. Roynihan, 49 A. 881, tlw Buprom Qo\utoi
I%nneylvaala hold that a purchaee at a tax eale by tbr county II*
abaod4Ilsd by itwlmra th4 land wae not thoraaftor oh4rged bjthe
oemmbdomre with oounty a&d raed tares, ES provld4d by ittl4w,
but wae anoossod ae before and.eold tar the tax48 80 r,?ssend.
In Slgmm we. Lund?, 6 Se. 846,. by tlrs Su9re& Owrt OS
Ilienieeimi, an Aot ai lt378 9~33ridiag tbt th, 8t8te *otid lh&a
lll olalm4 iliadorik ~sxletidgtutitree ittIn ownarew?uld VW
: bho ~taxoti
ior 1894:)
e In detaat or papeat proviePonb+ng mdo
Iio&able Geo. a. Sheppard, Maroh 27, lQ?B, m4 S
r0r a reeale 0r 44id mde, It wts hold that *here the State ha6
bought lands for taxes in 1867, and again bought the sems land in
1898 for the 1874 taxes, It abaadomd,by the sot or purohaee in
1875, sll olaim to the land under its purchase of 1867.
In 61 C.J. 1253, it ls eaid that radomption may be allow-
ed, although the tim has expired, on equitable grounds, me where
ths State, olv or county oonoonts to the rodemptlon and aooopfe
the mOu4y wbih that uabsretandlng.
TIM et8tutee -relatingto t& mA.leOtion of dolinqu~nt
‘tue8, forwmmare upa2 and ralo of lands .thaeror em lstondedto
Waln oolleotfoaof tho taxes, not fbr the State to o b Wa l profit
apM reulo. Tt24lew fkvore roilomptLon. Rladc on Tax Tltloa (84
MI), pu. 846.
.
In our opinion, all three of yo\rrqdoetloiemy b0 uc
nrei in tiw ef’firrtiro,pu=UCnUrly ,wherethe land,hu %..a rm@a-
larly uooued la th4 aam of the muor (at tine of aJo) @ia@. tha
.Uta loqalred
to its tltlo and euoh l ubuqgastly aeee8eedtuea ala@
.'m-0 *a by th0 ug2a ownor.
,
Yours vow truly
Ap$vtx%YGXRRAL or Trml$
QRLm