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:

Inyour letters of February 13, 1947, and March 6, 1947, you present for the opinion ofthis department the following guaetioas:

“Whela *aal estate has b4aa seld atjudicial sale aStir asuithr ,deWhquemt 15m.W Cow&y Wee, and oae claim+ an interest inthe lend seeks to re,deem it WlWn two years from the purithaaer atthe 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 int&eland forecle,sed upon, which faot~has given rise to uncertaiamyund cenfusrion as tothe appropriate etamtes under which redemp&#n ah&&l be allowed. Inadditien toArticle 7345b, V.R.C.S., w&i&a&&#%we are here concerned, we mention Articles 7340, 7283, ,72M Mel 7284b.

W,eaeselve much of &is confnsion by the simpb statewl)dtdr &at s&me t&eenaMrm& ofArt. **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 OSredemption and the amount required tobe paid, with the pessible exception **of**a suit where aaly one taxing unit, andno other, has a claim for delinquest taxee,. This enceptien, bewevar, ifit axists at all, need not requ&e aa.aaewdr hea%, for you present a ca8s where foreclosure was bed WA&TA&. 73~45b.

Ssa. 12OS

A&. 7345b, V.R.G.S., previdas inpart:. .’ ”

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&aright to redeem said property an @ISfollowing basis, towit: (1)within the first year ofthe red,em@&n Len riod, upon the payment ofthe amount bid for tie **propotty** b the purahaasr at such **sale,** inch& One ($1.00 3 5’

Dollar tax deeP recording fee and al Mxes, penalties, interest *Ed costs thereafter paid thereon, plus twenty-five per cent (25%) ofthe aggregate total; (2) within the last year ofthe redemption period, upon the payment ofthe 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 ofEl Paso v. Forti (Supreme Court), 181S. W. (Zd) 579, from which we quwce a6 follows:

“It is not **necessary** for us to decide inthis case whether or notArticle 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 inef&jct, but that they donot operate in a caee brought under 7345b, but we do no? pass on that question. Article 7345b prescribes amethod of r&emption in all cases brought under that artioIe under which, if one taxiag unit bids in the property, ittakes 6ame as trustee for the o+d~ertaxing units in whose favor judgment ran in the foreclosure suit. Until **Article** 7345b was enacted a suit like the instant one, inwhich 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&echaracter of suit towhich it related. Their provisions varied widely. It seems clear tous that when the Legislature enacted 7345b, whereby all taxing umtscauM bajained in one sutt ad the Property bid inby oneHart. Robert H. Long, Page 3 Opinion No. V-90

such unit for the benefit ofall, and prescribing the terms upon which same might be redeemed, it intended thatthose terms should govern in all cases of redemption inthat character of suit regardless ofwdwbecame the purchaser at the sale. The confusion which would result from a contrary holding ina case lfhe the instant one, is obvious. To determine the amoolpt tobe paid tothe 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 tothe Legislature the intent to create confusion when its evident purpose was simplification and clarity.” The prerequisites tobe followed in redeeming land sold under such foreclosure proceedings as comprehended inArt. 7345b are clearly stated in Sec. 12of the Act quoted above and need not be restated. The terms ofthis statute prevail, regardless ofwhether aprivate individual becomes the purchaser or one of the taxing units, as trustee for the benefit of all; and also regardless ofwhether 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. 12of**Art.** 734513,V.R.C.~S., **is** exclusive as ta the method and terms of redemptron ofproperty sold under tax foreclosure suits brought **under** Art.

‘7345b3, V.R.CS., and this regardless ofwhether 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 181947
G?2L.A22 -LATTORNEY GENERAL OF TEXAS