, 

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 801 I 

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-0 tb 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 irr 8t tk tU 8 

atId8 Or TOXO8, 8Ueb gPrOba8O 18 -40 

sna for 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, 

rtaoh lntmrrrt bring vor 

ti.ll 4 8alO 18 Mb. 48 

rPt8rlal l8 reoorrry ii l 4 

ma8 18 true with rrrprot 

to t& Ooont~ an4 to 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( an1 4 

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 

Am I to 

i808 Or DrODUtY t0 

b8 l dtrrtirad r0r 8i1. 4Bd -tit18 @old- rt- the- oourt 

ii0Q80 8t8p8 Withht the tW0 pU prlOd Or rObUptlon 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&?8 rhell vo follori shall 

we l 8lt a PIQU08t to adl0rti80 bl l gtO8JMOtit8 

pUPOha8W? AdWti8ln(: ii88 iEOM8O 808t8. n18 

8rrOOt Or 8UOh pFo8OtiUIW 18 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, interest aad oourt Oort8 what typo oi 

OOPiVOtORO8 18 that per808 bAtit to rrorlrr 18 

0rd.r tO.8l.U UB hi8 tit10 Md rOePt0 a4 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 8Wb and 80s additionl l, thr 8m0 a8 l y puroharer tmdrrtb, prorlrloar 

Oi Am010 W8bbp or,18 Oya4t Or 411 t.4188 84fri0ht to olrar when paaalt~, latorr8t WA4 8OuFt 

@08tr l i 8OllOOt8d'l tile, rOti l gWOba8U fTO8 

th8 #tat8 dtviag the @IO yea? p.riOd k rr~tlind 

to pal tM t8f and 805 penalty, 8uOh puroha8or not 

bdn& la interoet? 

752 
Zionorublo R. Pot Lduuds, pat. d 

!Whore a judgment h08 been takoa ror tues oa 

property 4iia ths taxpayer war l ntlt~o6 ts a howl tOa d 8fOEptiOA dthOU&h Said 8%.8ptiOS h.4 IlOt 

been 0la h.d l n a had not boon 8lk OW.l ft6, or ltidgmot the tupayir molto. aitl4atlt rlth the tat 

wllcotor e&b 880~ro8 an oxeaptlon on hornstoad 

on the yterm lnrolrod In the raft, to what l xtont 

Is the Judgment then vali&Y Xf any person has authD?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 propor party to roleaoo iho 

jUd&zZmnt or l purt therOOf, &ad h0W 8hOuld Ias8 

be b6n4lOdP 

Ire &we oonrldoro4 tbs theory or romlttltur 

an4 4s not fool that it 18 .pplloablo In thl8 ln8tanoo. We have llkowiso Oo~alder8d the th8ort 

thut DO on. @an 8OttlO rlth the 4otondent tor . 

8fm lrO8 than the 48ouBt of the jadgaont. Our 

ti8m la that the h o muted lremPtlon ea nnobr t 

slalms4 after 

d 

odyerat, 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 Couotf Ju4ge or 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.a apa8iried &iamb@? Or fetlr8, (lti that th. &MlJWBt Or 

8 @Utah r&W8 he4 b..ll ma40 t0 th0 %'oS COllOOto?, 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.i6 p OP T Or r iO l 6 01 1 0 

deed here, awaitlag more I aformtlo8 on tbo way 

proparty alroaay bought 

by paying the Jodeaont 

aOOWb ena OiIUrt OOOt8 

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 intorpr*t putl*sJqr pro*Ialona of our Oplnioa No. O-5059 to apply 

to tha solo OS property before tha t-yam porlod bn8 l xpirad. 

It ~a0 not irrtonbob ior an6 (IO 40 not ooabtruo sold oplaloa to 

apply to tlu ralr or proparty, rhore thr Iltato or aouuty lr thr 

taxlq mlt maklry tho purahaars b0r0n th0 a-par per104 0r 

rodoaptioa ha@ l xplro& but im Oplnlon No. 04OS64, wa hats 

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

l p p llo a 80 b lOzlLrb r or 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 WBpiy t0 

the prrlod ot th after ttta rrplratlon ai the t-year period 

of rrduptloh 

6Lo Oa a 0 prOvialOD & O bWD ~4 0 for l 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 owaor oi 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 l oqulro8 ao tit10 to tho land ao purahaard u.ntIJ tho porlod of 

rodomptlon hm 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 raopint prerorihd 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 with I, 

anoo, to the ownrr of 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 so so l 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 VNCI pro+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 bounty alrrk 

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 a ma ma nner o f ruing l Ua o d to la r d, a nd l ntor 

an& noor aooh robolpt in fall lx a rooord boo& 

kapt by hip ror the purpoaa of roeordlly tat rooolpta 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 bY i%, 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 f ma a&alaat auoh ~rbparty a.o aotabllotu4 la 8816 judswnt. 

Thereron, It la our bpitd’on that -ah taxing unit weld harr 
Bonorabla X. Pat Ldwardo, pals 6 

the ri&ht to l a r a ppayunt t 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 , vb88 plaoed. 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 wo direat 

tha holblq or thlo drpartmnt la dplnlon Ilo. 

our attention to 

i -19s9m 0 OOpy Or 

rhlah 18 l 9loar4 horawlth, and la rhlah it ua8 hola that ma14 

panaltlao ahould be oollaoto4. Wo hero 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 l u arloa as to what a plvehaoar iroe the 

Stat8 should bo rrqulrrd to pay tha t8 or 50% ~aaltIoa. But, 

io a ny 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 a o lc ror Aa legal npre8rntat1~80, 

upon mhiaptiOa theroo? mm tha purohaoar at r0rool0ouro ma10 

or hla aaa1gno. 

90 do aot know of any prraon who ham authority to ra8uaa 

the uount or a 

c 

ud&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? ODE aorporatloa or lnnaitldual, to this 6tafo or to any oouot 

~lvlaloa tharooi or other mnlolpa i 

or ~orlaod suboorporatloa 

thorda, oxoapt ~0liaqooDt tax00 whir& 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 i’ $&o 

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 l a o o a a nent 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& ma10 tar 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.’ 

I6 

au8h de- 

@alat8ro 

Statatom hats b r a n l na o to d 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 Oeroguard 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 l a o ur o d thoroby 8aro broa paid, or 

by l ot 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 .lt beOom8 

757 
758 

Very truly your8, 

ATl'ORWEY GEl?ERAL OT Tlpz8 

2.6&fJar W. Barrrtt 

Arrlrtant 

JWB:BP