. i * R-705

Han, George H. Sheppard Comptroller of Public Accounts Capitol Station Austin, Texas Opinion NO. v-362 Re: Date fromwhich redemption period is computed on tax sales madeprior to the effective date of HouseBill No. 695, 50th Legislature, amendingArticle 7345b. Dear Mr. Sheppard:

With your letter of July 29, 1947, you enclese a letter from Honorable Robert L. Lyon, TaxAsscssor-Collector of Hikial~goCounty. Mr. Lyon seeks the opinion of your office uponthe question' contained in his letter,. as r0ii0w.3:"Reference is madeto H.B. 695, Acts 1947, anewlawwhich amended Sec. 9 ana 12 of El.B. 477, Acts 1937 45th Legislature.

. . "The question has arisen as to what basis the redemption period should be computed on tax sales which took .place before the newlaw passed; that is, whether the period of redemption on such cases began from the date of the sale, or from the date of the filing for record of the,purchaser's deea.* Theonly signiricant change, in 80far as applicable to your question, madein Section 12of Article ' 73l+5bbythem

amendmentto said section in HouseBill 695, 50th Legislature, is the date from which the period of redemption should be reckoned. Said section prior to the amendmentprovided that the redemption period should begin from the date of sale; said section, as amended, provides that it begin from the date of the recordin of the purchaser's deed.-”.

HOG. Geo&r H, Bheppara - Pap 2 V-362

. Wequote the pertinent provision of Seotlon 12

as emended:

“In all suita heretofore or hereaiter riled to~colleot delinquent taxes against property, judgment ln said suit shall provide ror the issuance or writ or posaeealon within twenty (20) days arter the pe- n riod of redemption shall hare expire8 to the purohaser at roreolosure sale or ite or his assigns; but whenrver land is sold underjudgment ln such suit for taxes, the owner of such property, or anyone having an interest therein, or their heirs; assigns or legal representatives, map,within two (2) year8 from the date of the filing for reed Ofthe purohaser’s not theSeafter, have the right to said property from suoh purchaser following basis, to wit:

“..a= deed an8 re8eom on the

It will be observed that it does not put-part to deal with judgments heretofore render8a, but merely to suite heretofore or hereafter filed+ There mro, oi oourse, manysuits filed berore the paesage or the uaondedsot, but not reauoea to judgment. This amendedsot applies to all suoh suits, but not to those where judc;- ments had already been taken prior to its passage. That is, in all suits for delinqudnt taxes riled underArt1010 7345b anareduced to judgment prior to the effeotin tat0 or the smendmentto Se&ion 12, which is June 23, 1947, you will be governed bythe provisions of said &dim 12 prior to the amendment o But as to suits riled prior to June23 1947* but not upto that time reauoea te judgment, reaempdon should be haaunder Seotioa 12aa arpsndd by HouseBill 69~~50th Legislaturea

In tax suits not reduoed to juagment prior to June 23, 1947, the efreotite date or the amendmentto Qeotion 12oi Artiole 7345b, V,“C. Sothe redemption periOd be-. .. _

Hon. GeOrE;a H. Sheppard - Paw 3, r-362

gins from the date or the recording of the purchaser's deed. In tax suits re- .' awed to judgment prior to June23, 

### 1947, the effective data of the amendment,~tho redemption period runs from the date of the sale. Yours very truly ATTORNEY

GENERAL

OFTEXAS

LPL:mmc BY Assistant

ATTORNEY

GENERAL