### THE 

## ATTORNEYGENERAL OF TEXAS

Honorable

Ernest Guinn County Attorney El Paso, Texas Dear Sir: opinion No 

## o-3552 Re: Delinquent

TE?%es on schools

land BE& of whichxas forfeited ~1$wZllohw66 respurch66e8. ., We have from the GeneralIand Officea certificate showing~the

foLIowing facts: That Section 32, Bbck 80, Tqwnship1, Certificate 

## 6961, T. Ek

P. 

## Ry. Co., 

## 640acre6 in El Paso County, wB6 awerdedOctober4, 1924to Sam 0. Miller 

## on 6ppliCEtiOD:flb2a 

## in thrkia Off* Septhkar 

## 2g19!?4 to purchsse



## da Sectionat$2.06 jper acre without 6edhlemmt, 66ms having t&en CbSEified a6 Mineral. 

### ana Grezlng

and appraise8~at.$2.00 per acre;. That Sam 0. MZller.conveydsaid %ctioti32, with~%th&"lana,to FelixP. Millerby instrument datedApril 

## 6, 19251
That .the

aale covering

said Section 32 ws6 forfeited July 1, 1927 for non-payment

of interest; That upon request

## ana psymsnt of the requiredfee 

## ida Sectionj3Z& as containing

640,acree,

was reappraiied

September

18, 1927 by the Commissioner

of the General



## Iana Officeat $2,&O per acre;.; and time ws6 awarded

Dscem'ber

30, 

## 1927

td FelixP.Mlller,on apaication filed 

## in the Iand Office December 

## 9, 1927

to repuSqbase

said Secti& 6t $2.00 par acre under the provisions of Ch6pt&.:94

of En Ad amoved March lp;l925; 

## TMI da Seoticm

## 32, as mmtsining 

## 640 acres of 

## ma in ~1 Paso County,

now standson the rec0rd.s of the Lend Office in the hems of Felix P. Miller.
Taxes assesseaa&.n6tthis land. for the years 1926 to 1929 became delin9uent and have never been paid. You request our opinion in your letterof May 12, 1941,as to whether the present owner of said.

land mu& psy the taxes assessed

againstsaid land prior to its repurchase in December , 1927. Thetaxes cuzxerned sre those accruing

for the year 

## .1&and 1927. It WII.I be r.oYcadlthat taxes for both of thoseyearshad been aesesfied against the i.sr.l

prior to the forfeiture on July 1,1927. Article 5326,ReviseaCivil Statutes, reaas d psrt a6 follows: If sx:; port533

of the icterest

03 any sale 6hdd not be 

### pia when 

### am, the land shallbe 6UbjeCtto forfeiture by the Commies~rf.m&ering on the wrapper containing the papers %ed Forfeit&," or words : of similarwrt, with tl;e date of a-uch

actionan3 sign it officially, 

## ara Zereum the land ax3 all peyfcents skullbe forfeited

to the St&$,sr‘:

+;>fi lands sixlibe dfferedfor sale on a subsequent sale date. Ir axy "ssewhere lads hgvlvb been forfeited

to theState for the nonp3yv:r.t

of interest,

the pwchaserp,or theirvendees,'may hsve their ~23s rsiastrted

cm their

written~regue'sti

by paying Into tha Treasury the %il amount of interest sue on such claimup to the dste of rejnd ststemect,



### provided

that no r%ghts of third pe$sons may h6ve~lnterven@d~ In all such cases,the original obligations

and penalties

shall thereby become as bi@ing as if no forfeiture had ever occurrd.
. . .,? r . In the case of GerlechMercantile Company

v. State, 10 S. W. (26) 

## 1035, Writ of error refused,it was held that where state landswere forfeited for failme to pay interest and later repurchased underArticle 5326s; RevisedCivil Statutes, the tax liens due the State at the date of forfeiture would rem-k unimpaired and in full force and effect. Our opinionfollows that your question

must be answereain the affiruetive.
Yours very truly ATTORNFXGEKERALOFTEXAS
s/GlemR. Iewls

w Glenn R. Iewis

Assistant

AT=l'ORiEYCENERAL APPROVEDOPINION XNMITTEE BY B. W. B. CHkIRMAN