R-141. 

EA OMNEY GENERAL 

TIJSXAS 

Mar. 19, 1947 

Hon. Robert H. Long 

County Attorney 

Comanche County 

Comanche, Texas 

Opinion No. V-90 

Re: The right of redemption of 

property sold under tax 

foreclosure sale underArt. 

7345b, V.R.C.S. 

Dear Mr. Long: 

In your letters of February 13, 1947, and March 6, 1947, 

you present for the opinion of this department the following guaetioas: 

“Whela *aal estate has b4aa seld at judicial sale 

aStir a suit hr ,deWhquemt 15m.W Cow&y Wee, and 

oae claim+ an interest in the lend seeks to re,deem 

it WlWn two years from the purithaaer at the sal0, 

w&a* amount must the redeemer pay to tbs purchaser 

(a) within the first year (2) within the second year? 

. . . the suit for delinquent taxes was brought under 

Art. 73451, and involved beside tha State and County, 

a s&e01 district.” 

There ptsaently axiat various stat&es deaI@~ ait& @ae 

right & redemption by the tax hbtor or oUta% having an interest 

in t&e land forecle,sed upon, which faot~ has given rise to uncertaiamy und cenfusrion as to the appropriate etamtes under which redemp&#n ah&&l be allowed. In additien to Article 7345b, V.R.C.S., 

w&i& a&&#% we are here concerned, we mention Articles 7340, 7283, 

,72M Mel 7284b. 

W,e aeselve much of &is confnsion by the simpb statewl)dtdr &at s&me t&e enaMrm& of Art. 734Sb.b V.R.C.S., (Acts 45th 

I.eg&&cture, 1937, page 1494a, Ch. 506) the psevisions of this statute gwem exclueivcly as to the mei&od OS redemption and the 

amount required to be paid, with the pessible exception of a suit 

where aaly one taxing unit, and no other, has a claim for delinquest taxee,. This enceptien, bewevar, if it axists at all, need not 

requ&e aa. aaewdr hea%, for you present a ca8s where foreclosure 

was bed WA&T A&. 73~45b. 

Ssa. 12 OS A&. 7345b, V.R.G.S., previdas in part: 
. .’ ” 

Hon. Robert H. Long, Page 2 Opiaioa No. v-90 

II 

. . . whenever land is sold under judgment in 

such suit for taxes, the owner of such property, or 

anyone having an inte,rest therein, or their heirs, 

arnigns or legal representatives, may, within two 

(2) years from the date of such sala, have t&a right 

to redeem said property an @IS following basis, towit: (1) within the first year of the red,em@&n Len 

riod, upon the payment of the amount bid for tie 

propotty b the purahaasr at such sale, inch& 

One ($1.00 3 Dollar tax deeP recording fee and al 5’ 

Mxes, penalties, interest *Ed costs thereafter paid 

thereon, plus twenty-five per cent (25%) of the aggregate total; (2) within the last year of the redemption period, upon the payment of the amount bid for 

the property by the purchaser at such sale, including 

a One ($1.00) Dollar tax deed recording fee and all 

taxes, penalties, interest and costs thereafter paid 

thereon, plus fifty per cent (50%) of the aggregate 

total.” 

We are supported in our conclusion by the case of El 

Paso v. Forti (Supreme Court), 181 S. W. (Zd) 579, from which we 

quwce a6 follows: 

“It is not necessary for us to decide in this 

case whether or not Article 7345b, Section 12, repealed and made wholly inoperative Article 7340 or 

any other article relating to redemption from tax 

~areclosurer. It might be held in cases where only 

une taXIn unit is a party and no other taxing unit 

has a claim for delinquen: taxes that such articles 

are still in ef&jct, but that they do not operate in a 

caee brought under 7345b, but we do no? pass on 

that question. Article 7345b prescribes a method 

of r&emption in all cases brought under that artioIe under which, if one taxiag unit bids in the property, it takes 6ame as trustee for the o+d~er taxing 

units in whose favor judgment ran in the foreclosure suit. Until Article 7345b was enacted a suit 

like the instant one, in which all taxing units became parties, was unauthorized. Prior to its enactment there were various statutes with reference 

to redemption. For example, these articles may 

be cite& Articles 1065, 72848 and 7340, Varnon’s 

Civ, St., each being applicable in t&e character of 

suit to which it related. Their provisions varied 

widely. It seems clear to us that when the Legislature enacted 7345b, whereby all taxing umtscauM 

ba jained in one sutt ad the Property bid in by one 
Hart. Robert H. Long, Page 3 Opinion No. V-90 

such unit for the benefit of all, and prescribing the 

terms upon which same might be redeemed, it intended that those terms should govern in all cases 

of redemption in that character of suit regardless 

of wdw became the purchaser at the sale. The confusion which would result from a contrary holding 

in a case lfhe the instant one, is obvious. To determine the amoolpt to be paid to the various units, if 

possible to do so, when under the statutes above 

cited different terms were prescribed would bring 

into play some highly involved computations. We 

cannotascribe to the Legislature the intent to create confusion when its evident purpose was simplification and clarity.” 

The prerequisites to be followed in redeeming land sold 

under such foreclosure proceedings as comprehended in Art. 7345b 

are clearly stated in Sec. 12 of the Act quoted above and need not 

be restated. The terms of this statute prevail, regardless of whether a private individual becomes the purchaser or one of the taxing 

units, as trustee for the benefit of all; and also regardless of whether the redemption is by the owqer, his assignee, or by someone 

merely having an interest therein, their heirs or assigns or legal 

representatives. 

SUMMARY 

Sec. 12 of Art. 734513, V.R.C.~S., is exclusive as 

ta the method and terms of redemptron of property 

sold under tax foreclosure suits brought under Art. 

‘7345b3, V.R.CS., and this regardless of whether a 

private individual becomes the purrEaser or one of 

the taxing units for the benefit of all. 

Yours very truly, 

ATTORN’EYGENElWLOFTEXAS 

LPL:AMMz sl Assistant. 

APPROVED MAR 18 1947 

G?2L.A22 

-LATTORNEY GENERAL OF TEXAS