. . 

ECNEW GENERAL 

EXAS 

Honorable James E. Barlow Opinion No. M-294 

Criminal District Attorney 

Bexar County,,Texas Re: Persons authorized to exe'; 

County Courthouse 

San Antonio, Texas ,78204' 

cute deeds for taxing units 

in private sales made 

suant to,Article 73&jb 

purBear Mr. Barlow: ,t 

Vernonts Civil Statutes, 

Your request for an opinion reads, In part, as 

follows: 

"As rovided for In Article 73&b, 

Sections f; and 9, VACS, governmental agencies in Bexar County, Texas, average five 

private sales per month for less than the 

amount of the judgment or the adjudged 

value of property, acquired by these governmental agencies at .the monthly Sheriff's 

sales, The issue in question is: 'who IS 

authorized to sign deeds in behalf o??, ,, 

State of.Texas’and Bexar County in these 

private sales?'" (Emphasis added.) 

The applicable portions of Aarticle 73&b, Vernon's 

Civil Statutes, read as follows: 

"Sec.9. . De The taxing unit may sell 

and convey said property so 

but such property shal 31 

urchased b 

not be so f d by 

it 

thk taxing unit purchasing the same,,at private 

sale, for less than the adjudged value thereof, 

if any, as establ,ished in the tax judgment, or 

the total amount for which such judgment was 

rendered against the property in said suit, 

whichever is lower, without the written consent 

of all taxing units which in said judgment 

shall have been found to have tax liens against 

said property, All such consents’shall be evidenced by the jokder in the conveyance by the 

-1419- 
. . 

Hon. James E. Barlow, page 2 (M-294) 

:;. 

‘rdl 

of-their gov’krning bodies. Deeds exe&ted hereunder by taxing units shall be executed in their 

behalf,by the presiding officer of their governing body and whose authority to so aft in any 

aiven case shall be Drima facie nresumed . D . 

if the State of Texas is the taxing unit which 

purchased aaia property at the tax foreclosure 

sale, the Commissioners Court of the county in 

which the property is located shall have authority to act for the State of Texas in making 

‘pivate sales and conveyances of said proper 

as herein erovided. or in requestina the She 

or in appointing a-Commissioner, to-make public 

sale thereof, and in receiving and distributing 

the proceeds of such sales; and all sales and 

conveyances made in behalf of the State of Texas 

by the Commissioners Court, or made by the,Sheriff or any Commissioner appointed by the Commiasfoners Court, under the provisions hereof, shall 

operate to transf,er to the purchaser at such sale 

all right, title ‘and interest acquired or held 

by the State of Texas as purchaser at the tax 

foreclosure sale, Any taxing unft, Sheriff, or 

Commfssloner appointed by a taxing unit, making 

any sale under provfsions hereof shall execute and 

deliver to the purchaser at such sale a deed of 

conveyance, conveying all right, title and interest of all the taxing units interested in the tax 

foreclosure judgment in and to the property so 

sold; . 0 0” (Emphasis added e ) 

c 

In those cases where a taxing unit other than the State 

of Texas is the nurchaser at the tax foreclosure sale, the taxi it which pizrchased at the tax foreclosure sale,-acting 

i”,gtK role of grantor, by and through the presiding off,icer of 

$&governing body; should execute and deliver a deed conveyfng 

all right, title and interest of all the taxing units interested in the tax foreclosure judgment in and to the property sold.’ 

-1420- 
. 

Hon. James E. Barlow, page 3 (M- F&l) 

When the State is the purchaser at the tax foreclosure 

.sale, the State acting in the role of grantor, b d th 

~commissioners court of the county in which theaErone%Fg 

h 

is located should execute and deliver the same type-of-deed 

to the purchaser. In eachsale, if they so desire, when authority and approval is given by the commissioners court for 

the sale,and conveyance, the commissioners court may empower. 

the county,judge, as their presiding officer, to, execute the 

conveyance in behalf of the State of Texas and the court. 

Such action should be reflected in the minutes of the court. 

When a taxing unit other than the State of Texas is 

the purchaser at the tax foreclosure 'sale and acts as grantor 

in the deed to the purchaser, consent of all other taxing 

units involved should be evidenced by their joinder in the 

conveyance, with the State of Texas acting by and through the 

county tax collector oft the county in which the property is 

located, and with the other taxing units acting by and through 

the respective presiding officers of the~ir governing bodies; 

and in such cases the tax collector of the county is the only 

official authorized to act for the State in giving the latter's 

consent. 

When the purchaser at the tax foreclosure sale is the 

Sta,te of Te%as and it acts as grantor in the deed to the purchaser. the same rules of consent and joinder in the convevante apply, except that the consent of-the State of Texas is 

evidenced through the actions of the commissioners court; 

hence the consent and joinder of the county tax collector in 

the conveyance in that fnstance is not required, 

Our opinion herein is supported b and in.harmony with 

Attorney General's Opinion No. v-695 p9%a), wherein the county 

was purchaser, and it was held that, 'If the land is sold at 

private sale, the Commfssioner's Court acts. as's body in making 

such sales and the spres,idinff:office,rt of the court, should execute the deed of coaveyquze.. 

"Conveyance" is defined in Texas Electric Ry.Co. v$, 

Neale, 244 SiW.2d 329 (Tex.Civ.App. lsl 

IXex a 526,‘252,s,w,2a 451), from whf& G","quzeH 

ther grounds, 

"The terms 'deed,' :conveyancel and 

'deed of conveyance' are frequently used' 

-14X- 
Hon. ?ames E. Barlow, page 4 (M-294) 

Interchangeably to denote the same legal 

concept * Bach is commonly understood to 

mean an instrument in writing whereby the 

grantor conveys to the grantee some right, 

title,,or interest in or to real property. 

. . . 

Therefore, in view of the above considerations, the 

consent contemplated by Article 73&b should be evidenced by 

the joinder of the consenting party in a deed to the purchas- .: 

er. The better practice would be for the consenting party 

or parties to join in the execution and delivery of the deed 

which is made by the taxing unit which purchased at the forsclosure sale. However, it is the opinion of this office that 

the intent of the Legislature can be effectively carried out 

by the required consent being,evidenced through the execution 

and delivery of a separate instrument of conveyance which makes 

reference to,. Joins In, and expressly adopts the conveyance 

made by the taxing unit which purchased at the tax foreclosure 

sale. 

SUMMARY 

In ,sales by taxing units pursuant to Article 7&ib, Vernon’s Civil Statutes, when ‘the 

~~ purchaser at the tax foreclosure sale is a unit 

other than the State, a deed of conveyance should 

be executed and d lfvered by that unit and with 

the consent of th: State of Texas to bt evidenced 

by the joinder in the conveyance by the county tax 

collector of the county in which the property is 

located, and with the consent of all other units 

to be e’videnced by the joinder in the conveyance 

by the presiding officers of the governing bodies 

of such units, When the State of Texas is the purchaser at the tax foreclosure sale, th State acting by and through the commissioners c:urt of’the 

county in wh%ch the property is located, should execute and deliver the same type of deed to the purchaser; ,and the same rules of consent and ~,joinder 

in conveyance apply in such instance; exc~ept, that 

:the, consent of the State is evidenced through the 

actions of the commissioners court, and the conserit 

.’ al422- 
. . . 

, 

Hon. James E. Barlow, page 5 (M-294) 

and joinder of the county tax collector : 

in the conveyance is not required. 

Y-9 rs very truly, 

"F orney 

Prepared by Alfred Walker 

Atisistknt Attorney General 

APPROVD: 

OPINION COMMITTEE 

Hawthorne Phillips, Chaikn 

Kerns B. Taylor,~Co-Chairmsn 

Louis Newnan 

Harold Kennedy 

Ben Harrison 

James Brbadhurst 

A. Jo Carubbi, Jr, 

Executlre Assistant 

C. MARTIN I.,' 

General of Texas