**OFFICE OF**  **THE ATTORNEY**  QENERAL OF TEXAS AUSTIN

Eoaorablo C+eoaoH. Bhoppard Oomptrollarof **Publ.lo Aooounts**  **hwtln, Texnr** 
Doar Slrr Opinion x0. 0-9~ ROI A ralo

Thlr ir in en8wor to
Mstriot Court af t **COlItB,WNllIting** y **fhs** tax jud@wNlt sd in Ravarro

flnt rals bid **not** bring **tha** y and interest, 1s rush ealo

these additionalqgestlonrt

a Slate hate a llan on the land, by o tax judgment,for the amognt et taxar still unpeiat wDoe8 ths State have thr right to hold another tax sale, under the tax judgment,end sell tho land ror the amourit

of taxes rtlllunpaldTn

### krebls horgo 

### IX. Woppard, Peg0 8

Aa you hare not 

### msntlonsd any othertaring 

### nnlts,ws easum that this **was** 

### a suit for State 

### aud Countrtexos end thet EO other taxlag units w6re la 

### lsedsd8sdsrtha **toru** d 

### Artiole **9348b,** 

### Vorno~'8hnotatea 

### 01 vl1 StetutoB. 

### NO undorstan4 that 

### the oourt**did** not inoorporato **in** its judgment **a** flndlng of the reasonable fair

value of the lsnd In qusstlon,rhioh it 1s aothorlred to do ia **scme** eea88 **andor** Ssotlon 5 of saidArtiolo 7848b.

Ths l tatutos we en ooneornsdwlth en Artlolw VW!6 

### and 7328,RsrlssdClril Statutes

### af foxas, whloh are Qisoaswd later in this oplnlon.

FO ieel that oar 8nswsr to your qatoationm must be eontmlld by the eeso of 

### WIlli-t. Mmtin, 85 8. Y. (24) 

### lC8b (writ **or 6rror**  **refused).** In that oaso land 

### that had bssn fonolossdon In a tax suitwas offomd for sale **by** 

### ths aharlftat l tax 

### sels,and l 

### partynansdWiUis 

### aedo a bid ln an emuat **lesr** than the **taxes** duo, and thersuponths County **Attorney** made l Beoond 

### and higher 

### bid for the State in thoamountOS the taxes 

### due,but the Sheriffrsfossdthr CountyAttorneps 

### bid on ths ground **that** the County Attorney 

### oculdonly bid in the event thsre ras *no bidder,' **and** the 

### Sheriffaooeptsdthe lorer**bid b**  8'11118, 

### but ths Sheriff then changedhis rind indrefusod to eueouto l **doed to**  Xillis; end Vi11118 

### broughten **action** for maabau8 egahmt the Shedft **asking** the cant to 6ompslths Sheriff to ls8outa tho dead. The 

### DlstriotCourt refused. to madama the Sheriffi and **that** judgwnt we8 

### afflrmsdby the Court of 

### OirllAppeals (et 

### Beeu~t)~ e&

. without 

### &ring any othsr rseBon8 Ghisf Yustiob **Walker,** who note the **oourt ’** **s** opinion, relfed 8ol0ly on Attorney Gonsrel's oplalon Ho. 2884, dated Mny 

### 16, 19S2 **br** 

### Xr. r. 0. EoKenrlm, **A.ssiatant** 

### underAttirneyGeneralAll.&, l

### sd qpote4 

### l **xtensl~~4 fmr**  lt end mlda Ve hro &TOD 

### rartiul l onsider+tion

to this opinion by Mr. **Hooi6..and** 

### bsll'svs that 

### hs has 

### oorrsotlf **oonstnamd** 

### Artlsls

. . . In 

### rlsw of ths feat 

### that thr oourtin th6ease 

### of Ufllls


### v. Hertln **SO** wholo-heartsdly ,approrrd Hr. bE6nslr18 

### gplnlon, ws bellrre we ars sntltlsdto rely on ths rsasonlng ia that opinion; and as it 1s nooessery to read nearly all of the opinion In order to fully appreoiateit, wo will quota from it extenskrely,as fol1orsx


### *DeerSir: Your oommunioatlon ot the 4th instant, addressedto the Attorneytin4Uel **is es**  follow~t
"10 are hereby requestingan opinion from your de, 

### pertmat with reference to the followingquestion on texetlonrBonorsblo Ooorgo Ii. hoppsrd, Pago S

g*UndorArtlolos **9326 and**  **93e8 1985,**  **Rovlsad Stat&es,**  **iB the**  **Stata of**  **Taxes, thrOU&l**  **it8 dtir**  l thOri2.d

**~OntB,**

**P**arnLtt+d **ntoroet to**  bid the amount of texos, **ooBt8, paelty**  **and**

fnoludd in e judgont of foro~los~, w&on en oatoldabidder bids **a** aam **1~8** then the emtmt of seid jagmerit?’
Vho question you **iB** a dlfiloult ono to enswu. Article 7326 for the **rocorery** of al for tho bringing ot suit8 Intsrost,ponelt~ **and oosts**  dw end for tho foroolosuroof the tax lion upon **hid8** which **ero** liable for t&o sa&. that suoh suits shell be brought Said article also providea a8 an ordinary foreclosure for debt with avermentsa8 to the oxistehaoof a lion upon such laud for suoh taxes, and shall **pra** aont for the for8olosuro0r sail lien and f lf for jud - ma e of se lands es under ordinary oxooutien.
~Artfole 7328, or so &uoh thorooies **18 portlnoet**  to your Inquiry, Is aa follows:
**The propar parsons, Inoludingall rooord lion holders, shallbe made partiee defendant In 8uoh suit&K, and shellbe sorvodwith proooata and othor brooo8dIhgB had therein as provldodby law In ordinary foroolosuro alto **In** the **district oourts**  **of this**  **stats;** end in ease **forob~osure** an order of sale shall issue end the land Bold thorouedoras in other aa8ol of ~oreolo8tarobut if tho dofondant or his attorney rhell, at ehr t Lo boforo the sale, file with the offloer In whoso hands any suoh ardor of sale shallbe pleaed, a written roquest that the roportydosorIbodthorsdn shallbo dlridod and sold PII smllor tracts thon (than) the wholo, together with the doeo?I~tIan of suoh mallor traots. thon 8Wh of

fioor shell roll ths lends in moh uub**dItIBIon8** a8 defendantmar roqwft, and fn moh sees shall sell only **as** many subdirlslon8,as **near** as mey be, as **are** noooseary to ratisty the **judgment,** Intorost,

r naltp and **oosts;** end after the papant of the **taxes,** ntorost,penalty and oosta ddjodgod against it, the remainderof the purohaaeprloo, It any, ahall bs paid by the sheriff to the clerk of the oourt, out of whioh said oxooutlori

or other final **pmoess** issued to be romined by hie BQbbjOOt **to** the order of the aourt for a **perlod of**  two **years, UnleB8**  **otherwIse ordered**  by the oourt, afterwhioh time the l ouft mey order the same to be paid to the State Treasurer,who shall hold aano In truet to be paid **to** the owner **against** whom said **taxes Of** Efononbl8 Ooorgo E. 8hopperd. Peg0 4

,_.. were 

### asso8sed;

pmrlded, My one ol&&ming the 8sm0 l h01l make proof of his olain to the sati~eotlon of the State 

### Trmsuror dthin three Jams aftertie raloof said land 

### or late, after which 

### the aaaoshallbe governed by the **law ngulating**  osohaat.
**If there shell be no blddor for Buoh laud tho 

### bountyettornoy, Sheriff or other 0rri00r selling the **seam,** shall bid **said property**  off to th8 State for tho amount of all taX88, penalty, Intorost and **oosts** adjudged againat such property, and the district clerk shall lmnodfately maLo report of such sale in du&ioato, one to the.Ooaptroller and one 

### to the oomissioaers oourt, on blanks to **be** proscribed and furnished by the Conptroller. 

### Where the property is bid off to the State, the sheriff shall make and execute**a** deed to the State, using forma to be prosoribod and furnished by the Camptroller, 8howlng in oaoh case the amount of taxes, Interapt, penalty end ooete for whioh Bold, **and** the clerk*s fess for recordlnedeeda. He ehnll oauso such deeds to be recorded In the **records** of deeds **by** the county clerk In hi8 county, and rhea **SO** reoordod, shall forward the same to the Comptroller. The county Olork shall be entitled to a **fee** of one dollar for reoording each suoh deed to the State to **be** taxed as other ooets. When land thus Bold to the &ate shall bo rodeomed the tax collector shall **mnko** the proper dl8trIbutlon of the mmoeys receivedby hIn In such redemption,paying to l eoh offleor the **amount** of eostr found to be due, and to the State and **Bounty** the **taxes,** interest sad penalty found to be **dua** oaoh rospeotirely.*
-ThO qU.OtiOIl **fIlTOlT.8** t&O Pl-OpOrOOKIBtNOtiOUOf th. language, *If there shall bo no bidder for such land. * This msens, of owrao, the partioular land which Is being sold under ardor of sale issued on a tax foreclosure &d&- ment

. Doe8 the aord, ‘bidder’ mean one who bidr for the land althou& he bids less than the **amount** of the judgment; or does it moan or lsply one who bids a sum equal to or exceeding the account of the State.8 Judgment? I have been lurab,lo 

### to find a case where the question ha8 been passed on by the caurte, and hence will undertake to answer the same In accordance with what 1 oonoelro to **be** adopted rules of UOIl8tNOtiOll.

“‘Another ocoaslon fcr con8truln~ a statute Is whore uncertainty **as** to its meaning arises not alone from mbiguity of **langua-;e** employed, but fram the faot that &ring a literal Interpretation to the xords ~111 lead to such unreasonable,..

Bonorablo Ooor60 s. 8hOPpa?d, Page 6

unjust or ab8urd ronoepuonorau to amp.1 a aonviotly that ip h

. .ao"l; not ham been Intended by the Le6ialaturo.

**., 8.0.**  **214,** p. **959.**
We quote 

### the above baoauso **It** may be aaid that tha laagusgaof the statute, *If than ahall ba no bidder' Ia parfaotlyplain and unambiguous **and** nquirr no oonatruotion. In this oonneotion,I aall attention **to** the hollowing taken from ths aams authority,--)rIa:
**It 

### orten happen that thtr 

### tm4 intention or the lawmakingbody, though obvious, Is not expraaaadby thr language amployad In a l tatutavhsn that languaga la 

### given Ita literal

### msa515g. In auoh oaM8, the oarrying out of the lagtalatlreintaat,rhioh, aa wit bava seen, ia the prima and aole objaot of all rules of 

### 0058tNOtiO5,

oan only be acoompliahedby dapartura from tha literal Intarpretation0r tha language employad. Hame, tha oourta are not always oonfinod to the literalmaaning 

### 0r **a** statute; the real **grpoee** and Intent o< the lagia- ;~t~eGwil$ prevail over the literal importor ths worda.v

. l **.) sso.**  **222, page**  **967.**

**?7umerou8** authorltieafrom other 

### at&es and tha United Stats8 **and $0188**  **from** Texas arm oited 

### in support 

### Orths above dootrlne of tba taxt. "'The peaELOU5t rti0 Of 0058tNOtiOn iS t0 rind out the 1aglalatWm Intuat,rhiah la tha law aad muat prevail.' Xllia County v. Tbomp~osk, 95 Texas 28, 32. "m LO6iSlatiVO intbnt 005#titUtO8 the hr.' HoXaarr ~a. City or Galveston, 58 Taxaa 554; Ruaaallla. hrquhar, 55 Tesaa 955; Boo1 va. Uedamyar, 50 Texas W9; 

### Dada05 ta. Bunton, 81 Texam 374, 28 8. W. 1061. =*8trIotlyapeaking,tbsre la but ona rula or oonatruotloo,**and** that is the legialatireintent imat govern; all other aanona or interprstatioa,80 oalled, are but bruunda or argumnts reaortad to for the pur?oasof **aa** asrtainlngthe **true** 

### 0r the **In.*** ttil1.s County ~6. Lam ounty, 90 *x68 606, 40 S. 111.404; Imparial Irrigatioa ~a. Ham, 104 kxaa 396, **138 S.**  **U. 575,**  **581; lcoy**  **VS.** Sohneidar, 110 Texaa 369, 221 9. Y. 880.

l*Tha intention

### 0r the Legislature in enftoting a law la the law Itam.' Edward ~a. **Xorten,** 92 Texas 152, 153, **48 s.**  **1. 792.** Konorable &or60 E. -ppd. age g

wfTha greet fundeiaaetal rule in oonatrulagstatutes la to aaaarteln

### end gitoerfeotto the Intent 

### or tha lagIaletw

.* 36 CIC 1106, 2.

aTa ara unable to bring ouraalroa to tha belier that 15 ell oeeaawhore the stat0 has a jud(asntoondaaeihg land to br sold for thr payment of taxes, the Legiatituro Intendedthe Stata should be rlthout the paw 

### to **protaot** lta Intaraatand that of the oouhty. **But** it 

### la our opinion that 

### whet la meant **by** the languego or the atatuto, ‘Ii there shell be no Qiddar for auoh lead* the oouaty attorney,ahariff or 

### otheroftlosr selling the aem, shell bid said propaxtp

### 0fr to the **Stat0** ror the amount 

### or a11 texaa, panelty, Ihtaraatand oorta 

### adjudgedageinat auoh propartr,aeesa that if them iu ao person who bids the amount or the judguantagelnat said leml. Althoughha mey bid leas, It la mad8 thb duty or ona or tha orrloara mimed to protaot the Intareataof thr State by bidding to tha extant authorlaad**by** tha statute abort quoted. Ii 

### any biddarshould bid the amunt of tha State*8 judgrnant egainst the land or mra, the State than cannot bid; ror In rruoh oiroumateaoaathe Mate rould be oo;apstlng as a pBre aurohaaarwhen it Is authorized to go no farther then 

### la nacasaary to protect 

### Its interesta. pla think there la language IA raid Artlcla rhioh tends to support thla conatruotion. the 

### artloleateto that 

### in aaa8 

### 0r roraoloatue,en order 0r sale shell Irsua and the land sold theraundares In other eaaaa or roraolomre. It further provider, after tha offioar axaoutiagthe ardor of ma10 **her** 

### raoelrsd the prooaeds ead rroa tham 

### paid the **taxes,** Interest,pentitr **and** ooata adjudged against the land, a8 to what bs shall do with the 

### excess. nowhere la there any prorialonpraaoribing the proaadure to be followed in a oear whara 

### the lend does not bring the a-mount of tha udgaantagainst it. In a5 ordinary foraolosuraaalo, t tiols 2212, rhloh ralataa thereto,provide8 a prooednra In avant the prooaada of the property sold doss not aatiaiy the judguaat, directln~ the aherlrr to rake tha 

### balanoa as underoxacution,

using the unaatlarlsd order or aala as M ax80utionl lo auoh alternativeI8 prorldad for In the atatuto governing delinquent tax aalra under order of Bela. From the pro~Ialona0r the 8tatutaadireeating the 

### sherirr to pay rrou tha proceedsthe taxae, lntaraat, penalty and ooat4, **and** the *raneIndaror the 2urohaaaprice, If any* to tha olark of the OSUrt, therearises the clear ispliaatlon that the land la to bringat least enough 

### to satlafy the judguant

. IA case the **land** la bid In for the &i&a,..
; 

### fir0



# . .ml

Eonorable @aorge H. Sheppard,Page 7

tha bid mat **be** ror the ruli amount agal5st the la5d, and 

### provision

la rurther**made** 

### thatwhen said land #hall be redeemed,‘the **tax** 

### eollootorshellWr the **pmpar** distributionof the mone~a rooeired by 

### him in auohaedeap

### tiOA, payingto aaoh ofrioar the almunt of eoata foUAd to be **due,** and to the State **and** countythe taxaa, Interest 

### and penalty 

### r0UAd

to b4due eaohreepeQt:Vely.’so it appear8 thatwhether the **land** la sold to an outside bidder or bid In ror the State, prorialon 

### la rude ror the ultimata payment I5 full of the 

### taxes,interest**and** penalty.
*It 

### la obvious that in the event the land 16 sold to en outsidebidder ror less than the amount adjudged 

### agalnatit, oomplloatlona

### and dIffloultleawill erlse, and the Legislaturehas rurniahadno 

### gUideror their eolution. **054 pert**  

### or **tha** Judgmentla State taxe8, aaothar part oounty taxes, **and** stillother **sums** whloh go to maka up tha total oi the **luwent ara**  aonpoeed 

### or 40Ot.s

0r dirrerent orrioera. In Such a oaae the judgment

### aouldnot be paid In full and all the parties at lntaraatoould not get all theirmoney. Whet should **be** done in tbqt oasa? Is the State’s Interest superior to the oounty’a interestor will the ~monay be prorated between them? Are the orrloers to be paid firat, **or** are thair alaim to be postponedAAt tha olaIa8 of the Stat0 **and** oau5ty bare been paid? xi paid rirst, it night result tlut there would not **be** enough to pay even the oaat8going to the otiIoer8,**and** therewould **not be**  anough lart to 

### l atiatythe olalmaboth of the **State** and **the** oounty. **I** think it **masonable** to e8auma that the LegIf!latura 

### intended

no auoh eompliaatioas; othanisa, 

### itwould by appropriate anaotznent hara provided ror than.
abo are awara tbst thI6 0pIAIon la In amfliot with an opl5lon **sent** out I’rom this departmenton tha 6th day **of February,**  1923, **but** with such opinionwe oannot agree and rrom It **we respactrully**  dissent.

. . .-Assumathat the Stata has Judgment

### ror4OloSlAg

a tax lien to the ano>nt of $250.00

### 05 land worth $5,000.00. Suppose that at the aherIrt*asale the 8u.m of $10.00 

### la bid **by** a~ autsldar,and the land is kaookad oii ta him. Under the oaastructlon whioh we are oombatfng,and in 

### 4cOOrdaAO4

with what laay

be the literal 1anJuage of theHonorable George 8. She-:perd, Page 0

BtstUtO, the Stata~a hands mu13 be tied aad Its offioarm OoUd only stand by, ~alplaaa,

### and no the $tato*e interests 

### aeorlflq#d

In that 

### manner. After the aalo, It would 

### be the duty of tha l

herlfi to exeouti a 

### dead M the Jur*haaer and thbn the taxpayerrould hare two years in vhl*h to redeem his land and he could redeem It by paying double the amount of ouch bid. Suoh a thing oould easily happen and no doubt has happenedheretorora. We cannot

### bellere that the Legislatureintended any auoh absurd resulta,
*-%a reiterateour conoiuaion,In enawar to your question,that by the **term** ‘bidder l used In tha stat-to giving the State the right to bid 15 lands sold under a tax Judgment,the Legislaturemeant a person who bids at least the amount of the Judgmentagainst the **land** taxes, interest,penaltyand ooata, and If no auoh bidder appaar6, then the groper officermay bid In the land ror the State as the law provides;and that no person would nacasaarilybe 

### considered e *bidder*,within the meaning of the statute,

### so as to preclude the propar offlear iron? bidding same in for the State,mlaaa his bid Is for a au9 at least sufficientto aatlarythe judgment agalnat the land.”

Hr. 

### YoKanzle*aopinionwas written berore the passage of meld Artlole 7345b, prorldin-

### for the 

### Impleading oi other taxing uaita, and ror the aourt Incorporating 

### lr. its jadgmenta finding of the reasonableralr value of the **land,** but thoaamatters are not Iarolved in this case, and m ballare the reaaonln~: of hIa opinion applies to the questionb8fOre us. To construehis opinion es holding that a bid 

### et a tax 8aIa 

### la void if 

### It 18 for leas than the amount or taxes due.

The bid in this case was clearly

### void,the would-be purchaser being e private person and not a taxingu5lt, and it naturally follow8 that the sale 

### was void, and therefore invalid,because there oould 

### not hare bean e sale without s bid. It likewIsetollows that the sheriffhad 50 authority to execute the deed. The atatua Or tha parties :a the sme as it was barore the sale, and the State l til has its lien and the right to hold a tax sale under the judgoa5t I5 the sage oacnar as If the other asla had never been 

### held.

or **oouraa,** this opinion doss not apply in a casa in which **the court**  inaorporatedin its judgment a finding Of tke reasonableEonorablr G8orgr 8. Shopperd,Pago 9

;~~g=ftum or tha land at an mount lam than the 

### aacunt of 

### the

.

me brlisve that the ioregoing answers your questlonr.
Your* very truly
Al-TORlW **GEEEiAL OF**  **TEXAS** 

# .,l%--f@&

Caoil C. Rotech Assistant

CCBrOO

ATTORNEYGECZ'~', 03 TEXAS