,

1 **OFFICE** OF**THE A-ITORNEY**  **GENERAL OF**  TEXAS
**AUSTIN**

**&norabh 8.**  ?at **tdW@rb, Dlatrlrt**  Attorney Dallat, 4our 

### 751

8 **t0 &**  **With tb**  Xifig UUlt 8t 8 

### the 8IpiTat1OB oi thl8 oplnioa, 100 4l8- **br** th8 **8H8t to**  **8ah br** 

**%lfIt~ QIt** **th8 prOpr?t**  U 8010 Ud 8Ob8OQU8ntlt 801I tl #OU i88fgult8 '8anrOrdtg t4 hr 8018 Or 8tat8 prOp8rt~ and r th8 ~18 ot proprrt~ h014 **by thr,** 

*IO iatorpr8t t&80 partloulrr 3mvlrlon8 0r f0U.r opiniOn t0 bppu t-0tb 8a10 Or prOpert# **b8r0n** the tro par MiOd h08 

### l zplr.d. Tot, la l 

### rult brought la behalt **0r the**  **8tat8 ana**  **th oounty,**  8nd porrlblf other trfing th8 property 18 bought irr8t tk tU 8 atId8 Or TOXO8, 8Ueb gPrOba8O 18 -40 snafor the ~88 8114 b0wit 0r th8 **Pnit8 fAVOlVe&**  **tSi** th8 **IOU 8Uit.** **by the**  #tat., **1% rOlrl(l**  **88U that**  **th8** 8bt8 **~0-8** 

### the **propUt#** with F'O8t~i~tlO8,8Wh r88tri8tlM ioVOlVln( l pro **rrtr** latrnrt hl~t@a~ to the Other **tU 8Idt8,**  rtaohlntmrrrtbring vor **ti.ll 4**  **8alO 18**  **Mb. 48**  rPt8rlal l8 reoorrry ii l 4 **ma8 18**  **true with**  rrrprot to t& Ooont~an4to othrr tU ult8. For that r8uon, I u laolinr~ to l **8k** rhethrr h?tl8la8 TW ad 169T u8 truly rpplloabloi 

### thr proparty 

### of the 

### tar1n( an14**rOpertr 18**  not wboll~ th8



### . *Thir partloulu oplnloa largely dad8 

### rltb w0 a01 him8 tU0 WrOd8 Or id rO4u **rher8** puroharei **h.We k.B**  **M&8** AmI to i808 Or **DrODUtY** t0 **b8** l **dtrrtirad** r0r **8i1. 4Bd**  **-tit18 @old-**  

# rt- **the- oourt**  **ii0Q80 8t8p8**  **Withht the**  **tW0** pU **prlOd Or**  **rObUp tlon**  **la ordrr**  ror tkr rtate to 900187, or 

### l rrip, it8 iatorrrt in thO PpIIplrty, m4 theroby

# l y 048h JBOM~ f8 HttiUMt Or tbr tU ii8L maoh 1~ dorm, what &W00.4&?8rhell vo follori shall wel **8lt a**  **PIQU08t to**  **adl0rti80 bl**  l gtO8JMOtit8 pUPOha8W? AdWti8ln(: ii88 iEOM8O 808t8. n18 8rrOOt Or 8UOhpFo8OtiUIW18 t& VbtUa 8iiriMtl0a 0r rd08 0i14

al8poritionr 0r eroportr withi. th8 r8de~~iOn puloQ, rorpltlag 18 korplng the **proprrty oti**  thr **rurrrnt tu**  mll.

**w the**  **OUWr Or**  **t& PrOPrtir**  **that -88**  **8814 8t**  **8 tar**  **8418, 4rt.r**  **jdt@tO4t, r86.848**  **thr pX'0pvtl**  brltl6 th. t# t8U QUiod br jMri~A&Oft 111 **t4X88,** lmnaltr, interestaad oourt Oort8 whattypo oi **OOPiVOtORO8** 18 that per808 **bAtit to**  rrorlrr 18 0rd.r tO.8l.U UBhi8 **tit10** Md rOePt0a4 **t&o08 0r**  **diVOBtW8 41**  **4 m8Uit**  **or** tha **rOr8aiOW8 0r**  th0 tu lien? A aera r&em&don norlpt aemu lad.- quatr men ii orrtiiled to **br tba**  OoaptroIw, by- .a~#. there 16~0 **n1W8r** Or the intorwt OOQu$rOd bl the 8tdtO ia l tU nO.lpt 8aOh 08 will Natore r0rwr **tit10 rietr.**  18 8OH Or lud8WtiOIL. W8t tit8 8tatr. or **tu** 

### ualt, roqulr8 8Wband 80s addition

### l l, thr 8m0 a8 l

y puroharertmdrrtb, prorlrloar **Oi Am010**  **W8bbp or,18**  **Oya4t Or**  **411 t.4188**  **84f** ri0ht **to** olrar **when**paaalt~, **latorr8t WA4**  **8OuFt @08tr**  l

**i** 8OllOOt8d'l **tile, rOti**  l **gWOba8U fTO8**  **th8 #tat8**  **dtviag** the @IOyea? p.riOd k **rr~tlind** to pal tM t8f and 805 **penalty,** 8uOh puroha8or not **bdn& la**  interoet? 

### 752Zionorublo R. **Pot** Lduuds, **pat. d** 

!Whorea judgment h08 been takoa ror tues oa property 4iiaths taxpayer war l ntlt~o6 ts a howl tOad 8fOEptiOA dthOU&h Said **8%.8ptiOS h.4**  **IlOt been**  0lah.d ln

a had not boon 8lkOW.6, l ftorltidgmot 

### the tupayir molto. aitl4atlt 

### rlth the tat wllcotor e&b 880~ro8 an oxeaptlon on hornstoad on the ytermlnrolrod In the raft, to whatl xtont Is 

### the Judgment

then vali&Y Xf any person has au**thD?itJ CO**  r.4~0. tb **jUb&WIt** &tar **8.6.** ha8 @8- .WM find, won thot@h th. tclrQaf?r 18 l ntitldd 

### $0 oro4lt, whs 18 tbo proporparty to roleaoo iho jUd&zZmnt

or l purt therOOf, &adh0W 8hOuld Ias8 be b6n4lOdP Ire &we 

### oonrldoro4 tbs theory or romlttltur an4 4s 

### not fool that it 18 .pplloablo In thl8 ln8tanoo. Wehave llkowiso Oo~alder8d the th8ort thut DOon. @an8OttlO rlth the 4otondent tor . 8fm lrO8 than 

### the 48ouBt 

### of the jadgaont. 

### Our ti8m la that the homuted l remPtlon eannot

br slalms4 after dodyerat, aa the tcxpayor la not Justly l

ntltlo to rocolvo soas* at R "I rate lr U h8t?U!WlIt 18 rOQU~r.6 that 8ftJ b8 8 $nod b the CouotfJu4geor the mrlii or the Ameuor .nd Oollooto~ 0r True., or any oomblnatloa or thU8, uhi.h ~0014 rind th2t the 

### Jpdgmmt had b88n grant8d 00 oal4 data ror a oortaln uaount Or C4OooOn~

boWlng intore#t at 65 rlth said **t&IO8** boiag oa sortsis property eororf~ l 0ertal.aapa8iried &iamb@?Or fetlr8, (ltithat th. **&MlJWBt Or**  8 

### @Utah r&W8 he4 b..ll ma40 t0 th0 %'oSCOllOOto?, Or tb0 sbt#ritr, $.i3 iUii Md OOCUp~OtO Nkti8-

llshod In aoma oortala OfrlO%al. Ito 8uOh tladlag VOUid l**OU t0**  **hat0** tht OfrOOt Or 8defffng th8 ~ti&a.nt **W0a.r8** the amount **pai in**  **8.ttb..nt** 18 ror 10.8 t&n the mount aalled for In tee j048- wnt 1taoli.
%ttra 18 080

de.6 ip OPT

Or riOl

6 01 10 deed here, 

### awaitlag more I

### aformtlo8 on tbo 

### way proparty alroaay bought by 

### paying the Jodeaont aOOWb ena OiIUrtOOOt8 Yoar help on that polat 

### an4 the others mentl~oe4 1111 .I4 uo groot1y.=

### 754

NO 80t0 th0 l

tdOaOnt 1~ your Lottar that ropl **intor** **pr*t** **putl*sJqr** pro*Ialona **of** our Oplnioa No. O-5059 to apply to tha solo OSproperty before tha t-yam porlod bn8 

### l xpirad. It ~a0 not irrtonbobior an6 (IO40not ooabtruo sold oplaloa to apply **to tlu**  ralr **or** proparty, rhore thr Iltatoor **aouuty** lr thr taxlq **mlt** maklry tho 

### purahaars b0r0n th0 a-par per1040r rodoaptioa ha@

### l

xplro& but imOplnlonNo. 04OS64, wahats eonrlaor~d tho 

### L--08 patio 

### d 0r rrdoaptlon **to the**  8xtrn8

### that *a hare hol& thcrala that aolther the Btato nor tbr aounty, wbro l lther 

### la tho taring ualt **maklag tha**  purebarr oaa 

### uka a 

### pri**rata** 

### aala &win6 **tht** period oi tl.zo. Artici. 1679 would be 

### l p plloablr

**80** OzlLrbor **proprrty** won 

### the l xplratlon ot the L-yeur period where the aounty IO the taxing unit eakla8 tha purohaaa, but Artlala 7338 amnot ba $0 

### l ppllod wharo the tit!tr la tha toxin8 ualt makIn@tha purahaae, for the 

### naaon that It provides for ruoh, aalo only Lo the l tmt ruch property la **not** ndoama4 wIthin tho 

### tlma proaarlbed **by** law. All other boldi40 Ud0 iB 8Oid OpiaiOA ]lOO.o-&m Ma g-8056-A WBpiyt0 the prrlod ot th after tttarrplratlon ai the t-year period of rrduptloh

6LoOaa0prOvialOD &O bWD ~40 forl 

### private aala by tbo Stat, at say tia,, l id l laoo Artlolaa 1388 ui6 Ts1%b, 6.0- tlon 

### @ 

### l

utboritily thr l



### borlti to sake 

### aalra do **not** apply **to the**  rebamptloa prrlod, my guaatlon 

### 08 to whether the ahrrlrt ahozd l

d’lartln aal.. during the rrdoaptlon period will **not**

**.** A@to thr **type** of 9onroyanoo tho owaoroi property 

### ahaul hero who ndoau aame within tha t-you roaemptloa porlod, thla drpartwnt ha16 la Opinion Ho. O-960, 

### a oopy oi whIoh la l aoloao~ horowlt~, that l puroharer of load at a tax aalo loqulro8 ao tit10 to tho land ao purahaard u.ntIJ tho porlod of rodomptlonhm 

### l

plrod aad that the only right aaqulred la 8ubJaot to tho rl@t o) thr **owner to**  

### rodean at any tlar wlthin tr0 mar8 by p&n(l tha raopintprerorihd **by** law. **lie do**  **aot** flad say rtatutr rhloh &&cm prorlmloa ror tha l xooutlon ot a dad, or other aoaT h. ndr@u maa withI, anoo, to the ownrrof l 80h property rhoro tb byoar redamptlon porlod, tharrroro, it I# otlf oplnlon that the ornor’s titlr,opon redamptlon, oan **b0** OiOt~#d Or **th0 JUd&SOIIt**  **0~6 tU**  **ii018 by**  OOapiyi4 rith th0 **Btatutor** horalnaitor r8rorrOb to.

### . Bonorabla 

### I(. Pat 6drard0, pa60 8

&tie& tS46b, Seat108 18, 

### p?orlbaa in par8, that 

### whouru z.an4 lr oola 

### orr4ar a $admant ror Lao, tha ornor o? rush 

### property, or anyow haria( 

### ax lataroat thorola, or tholr halra, l

aoIgna or local 

### npnrratatlrra, say, rithia tha byoar rdaaptlon 

### porlod, rodoaa saw by 

### paymoat of tho 

### amuat bid **br** the 

### purohaaar at aooh#alo inaludlry a Oao (41.00) Dollar tax 

### dead reoorQln( rw and 

### all taxrr, paaaltlor, intoroot and ooata theroaftar paid therroa plor twontyill0 per (86%) 

### ooat of tha l 6&?agata total 

### l? pala rlthln tha 

### tlrat yrar 

### of the rodmgtlon period, aod 

### the sosol mouata, plao rirtt ar (80C) 

### rant 0r the 

### a

L Y amte total if 9al4 wlthla the at y8ar 0r tha redrapt on 

### period.

Art1010 VNCIpro+IQaar
9vcry 

### rooalpt ror 

### thr **paymnt or**  

### toxaa 00 ~~porty, real, peroonal 

### or alra6, herorrtrr 

### pal4, as well 

### so thooa harrtoton pai4, aollaoted by iState, oounty or munlolpal orrlaora,. lray k reoordrd In 

### thb o??lca of thr bountyalrrk o? tha 

### ooonty whrrr tho proprrty la oltuatrd. Oa prraont~tloa **0r** a tu reoolpt to the ooturt l lerk ho rhall lambdht8ly file thb aaao la JO a ama

manner of ruing l Uaod tolard,

and l ntor 

### an&noor 

### aooh robolpt in fall lx a rooord boo& kapt by hip ror 

### the purpoaa of roeordlly tat ro

### oolpta to k oallad ‘Tax 8ao~lpt Raoorb o and shall Lvr tha name and aumbar wrlttoa 

### t&croon an4 rwh reoord shall ba not loo to all 

### tho world of tit0 

### payaaat of ouok tax 

### an6 rortl?lo~ roplor 

### thoroor ry ba ured In 

# l tld.oaoo oa 

### laruao larolvlng tha aaaa andor 

### llko rules 

### a&mitt- aortl?lad roplaa l



### ? b3abah l

*Idonoo.o

Art1910 VSIbb, 6eotloa 9, protldoa, 

### lr part, that 

### when pmparty rhlah 

### has been bought by 

### a taxlly unit at a ado alar 

### foraoloauro lo role bYi%, 

### tho proaeoda therod 

### oha ~$8 of ltorl? ana all othsr 

### tax a~ un to ,.;gp&Y,“)p~ #& Lt be 1’ iien a~alcmt raid pro9arty. so4 a?tar payln( 

### all oootr and ixpaaooa 

### shall be llatrIbute4 ama@ rush taxln aalta pro 

### rata ~4 in proportloa 

### to th@amount o? their 

### tax 1 ma

### a&alaat auoh ~rbparty a.o aotabllotu4 la 

### 8816 judswnt. 

# f Thereron, 

### It la 

### our bpitd’on that -ah taxing 

### unit weld harrBonorabla X. Pat Ldwardo, pals 6



### the ri&ht to l

arapt payunt 

### rram the OWIU?,or other porao& l ntltla4 to rdau aaiL property, of tba amoant raqoiro& for 

### raduptlo8 tharoo? 

### an6 to 

### lomoo a raaal thororor, whisk noolpt , vb88plaoed. of moor4 as ask pro+

### y’ will bo l

a??~olrnt to oloar 44 by Artlalo tt8@, property ?roa the Iud&aeat aad tax lion6

Any taxing unit Other than the dtato OMII 

### alro olrar raid property ?rom tha jud&uant and tax lion by roiplylng with tho ?ollowin(; l

tatuto8 Artlrla 6480 prorldro, la part, 00 ?ollowor 

### w6atiaiaotloa or my jud&mont In rholo or la part q b. 

### OhOWD8

*t. By a rrorlpt, l



### oknowlrdgmoot or rolraao rigned by the #arty rntltlrd to raarlr8 paymnt o? flu jadgmnt, or his 

### agrnt, or l 

### ttoraay of reaord, and aokuowlrdgrd or pnrrca rot raoord as nqulrod ror 6orda.a

As to tlm payment of pmaltlea 

### 0r 

### tb%and 90s l d6ltIonal to the State in aaaa o? radaaptlon wodireat tha holblq or thlo drpartmnt la dplnlon Ilo. our attention to i -19s9m 0 OOpy

Or rhlah 18 l

9loar4 horawlth, andla rhlah it ua8 hola that ma14 

### panaltlao ahould be oollaoto4. Wohero adopt 0014 boldln(l, and 

### thla aloo l

ppllra to cl1 

### other taxi!@ ualta. Ho rorloloa has **bear,** -do 

### for a rlrate 

### sale by the Stat0 durlrI6 tha ii-year rrdrnptlon parlob, or a P any other tlmr, therotom, so quaatloa lu arloa as to what a plvehaoar iroe the Stat8 should bo rrqulrrd to 

### pay tha 

### t8 or 50%~aaltIoa. But, 

### io any

l teat, 

### tbr atatutr prOVldo0 that ouah p+aaltiaa aro payable oaly by the oumr oi tho prozwty, or rnpna hatin an interoat theraln, 

### or thdr heirs, l aolc rAa

or legal npre8rntat1~80, **upon mhiaptiOa**  theroo? mm tha purohaoar at r0rool0ouro ma10 or 

### hla aaa1gno.

90 do aot know of any prraon who hamauthority to ra8uaa the uount or a cud&uant .?or truss a?tar the mania has booomo final. etiolo Xrx, 800 loa 58, 

### 0r th8 Coaotltutloa, as uaondad la 19SS. la 00 ?ollowar



### “Thr b6iOlatWO shall have

### no pawrr to 

### rrlaaao or l xtlngulah, or to author180 tha TOlO8Oin( or l x-I..

. EoDorabla E. Pat 

### Ldwarda, paw T

tlDgalahln~, la who10

### or in part, tho lndabtednroa, liablllty or obllgatloa o? ODEaorporatloa or lnnaitldual, to this 6tafo or to any oouot ~lvlaloa tharooi **or** other mnlolpa i or ~orlaod suboorporatloa thorda, oxoapt ~0liaqooDt tax00whir& hate bo8a 4ur for a per104 **or** at least **taa** yoara.6

?ollowa 1 Artlele VIII, 8aatloa lo, 0r thr donatltutlo8, la a0

the‘The ~(Ialaturo shall hare Do power to ralaaaa lr&abltaata of, or or tom rror tho paywa?- party la any 00uat olty
.’ a? tax.8 favled roll $&o i’ or Wmty ptup0068, MleIO in aaaa of groat pub110 oaladty la any auoh ooanty, elty or tom when rush nlaaoo may be made by a rota o?two-thl& of aarh Eoua~ of the L8~lalaturo.w

?ollorat .ArtIolo VIII, Seation 18, of tho ConatItutloa, la am

“The amma lao oa anent mado **upon** landrd property shall be a rpeolal lion thoraoal and all proparty, both tool and por8ona1, klondla6 to l Dy dollaqDmt tupayor shall 80 liable 

### to #ol~O an& ma10tar the paymnt or all the tax&a an4 ~naltIea duo by rush dollnqurnt~ and rush property may bo so14 for t&o paymant of 

### the taxer and panaltlaa duo b linquent on&or rush ragulatlona u tha 

### My prorfdo.’ I6au8h **de-** 

### @alat8ro

Statatom hats b ran l naotod aoatalnlo( tbaao prorlalono 

## or tha Oonotltutloa. Suah aonatltutlonal and statutory proorll loaa olrarl the Oonotltu t show tha sea&us 

### cara with rhloh tha framer8 of

Ion md tb sakoro of our laws hat0 aought to **Oero** guard **tha** ravonuaa 0r tlu State. Thay o&w not 08ly tha intent that 

### taxaa should ronatltuta 

### a lloa upon the land 

### l 6alnot whloh thay 

### wuo aaaooar~, but that auoh llra should l oatlaw in rora8 and l 

## rtm ant11 tha 

### taxes laour od 

### thoroby 8aro broa paid, or by lot o?the Logl~alaturo hare booa nlaaaod 

### aftor they haro boon duo ror aor* than tan y6aras It la our oplaloa, thu8rore, 

### that a judgmant 

### for 6uro oanaot be roduoed aStu .ltbeOom8 

### 757

### 758

Very truly your8, ATl'ORWEY

GEl?ERAL

OTTlpz8

2.6&fJar W. Barrrtt

Arrlrtant JWB:BP