. i * R-705 

Han, George H. Sheppard 

Comptroller of Public Accounts 

Capitol Station 

Austin, Texas Opinion NO. v-362 

Re: Date from which redemption 

period is computed on tax 

sales made prior to the effective date of House Bill 

No. 695, 50th Legislature, 

amending Article 7345b. 

Dear Mr. Sheppard: 

With your letter of July 29, 1947, you enclese 

a letter from Honorable Robert L. Lyon, Tax Asscssor-Collector of Hikial~go County. Mr. Lyon seeks the opinion of 

your office upon the question' contained in his letter,. 

as r0ii0w.3: 

"Reference is made to H. B. 695, Acts 

1947, a new law which 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 new law 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.* 

The only signiricant change, in 80 far as applicable to your question, made in Section 12 of Article ' 

73l+5b by them amendment to said section in House Bill 695, 

50th Legislature, is the date from which the period of 

redemption should be reckoned. Said section prior to 

the amendment provided 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 

. 

We quote 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 

under judgment 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 Of the 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, many suits filed berore the paesage or the uaonded sot, but not reauoea to judgment. This amended sot 

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 under Art1010 

7345b ana reduced to judgment prior to the effeotin tat0 

or the smendment to Se&ion 12, which is June 23, 1947, 

you will be governed by the provisions of said &dim 12 

prior to the amendment o But as to suits riled prior to 

June 23 1947* but not up to that time reauoea te judgment, 

reaempdon should be haa under Seotioa 12 aa arpsndd by 

House Bill 69~~ 50th Legislaturea 

In tax suits not reduoed to juagment 

prior to June 23, 1947, the efreotite date 

or the amendment to Qeotion 12 oi Artiole 

7345b, V,“C. So the 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 June 23, 1947, 

the effective data of the amendment,~tho 

redemption period runs from the date of 

the sale. 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

LPL:mmc 

BY 

Assistant 

ATTORNEY GENERAL