-2 OFFICE OF THE ATTORNEY GENERAL OFT TEXAS 

!Zon. ?. 7. Berzu 

county .tudizor 

.:a11ar county 

:%xxptoad, loxad 

786 

You atatv iCnt par rradf~np of 3eotlo3 5 of Artlola 

734Sb dloolosss tZ:at the last senteooe te00r mp, v"rorided 

rurttsr tliit tkiie 8sotlca rhall on17 apply to taxes vz!~loh imm 

dolln?uo~t lcr th year 1135 an6 :-fior yee1=3/~ an? fnncxuoh as 

you ere oxpmtiny tt ioreoloaa the tax liens unlw 8al6 Artfole 

7343b 1~13," the pwir~, csnrr~lZy s=eakl~;y, irca I?19 to 1942, 
787’ 

you dfylrr w %a erpl*la the c,iior.ed partlo from 3aotloa 5 

oi aald Artlolr .Vc. 7345b, ln 6oorweotion ait5 our rtatement 

ia,oitr OpLniol 30. O-5505, sabatnatiolly to the eiieot that 

Vhen 8 tax rale haa been had in tall ooolplienoa with the 

term of said Artlolr 7343b, the pncherer ot the property 

80 8014 for text38 la euch ioreolosure aalttake4 the tit10 

thereto i’rea md olwr of all liea and olrirr tcrr nd valoren 

tares rgeiwt the 9ro9ntt7 dollseuo~t at the the or t!a :udgcent in t!?o aid suit to cay taxing unit n:.lio!i wnr a prt.7 

to t&e ault ar *.iob bad bbcn serrcd xf:h olta:kn in the 

wit ar rbquiridiby aald Artlolo 7343b.* 

3ootlOa 5 ei Artlolo 7343b, 113 or?Fl9elly eneat& 

1~ 1937 by the 45th Lertlslature, ma rorded a4 iollwa!! 

Thl4 reatlon ot Artiole 7345b xe4 azcmlcd in lQ(l 

by the 4Rth Latiulr~ture I:;w Aata lQU, 47th &e;;lrlaturo, peco 

858, Chptcr 534, 3ootlon 1) The said ea~nb.-snI qtultted frm 

3aotloa 6 that portion of orme ubio’: a* be:rra undersooraa l bore, 

and aald ‘ieotion 5 of Mtlola 7X!%, a0n in .foroe, roe&~ ea 

said wotlon 14 above aa6 out don to the undomoored pxtion. 

la other rords, :;eotloa 5 of wld .ArtlQla 7345b 

sow rrada a8 an30 ~44 ret out izh aur Oplnlm 5. G-57:06, * 

oopy of tthiah raid dpinloa ~44 4ent you on ~Auwuat. 16, 1943. 

1 
sb beg to Odtirm you that uba a jttngmmt tar ranO~OBUP* or dbllequwit tax00 ir ha4 wader the provi8loni of 

Art1010 934Sb tiLat the projwty in qusotion 

080 tio0 rbx bm mamaat of the taxes, pm8lt 

-a mhaf3r tia f0 a r th l dJudtw6 pir rsltls or shb property; 

only ano rrl* %a -6. 

, 
789 

7 

ma. I* 4. BbrsiB‘ pagr 4 

On tee trial aZ tin aaso the bourt, as provide4 

ia Soot&n 5 cd sold artlele, rlisli bsar l tide~~oe opoa’ thb 

roaeonsbl4 hlr value of t3e poporty, The rair value 4~ 

fatid br-t&o rourt 1s writtea into tbe omxt's jud@ent aa 

l fin&lag 0r the rsratnsblo rsir mluo of the property* 

Th_Lb fair *rJuo i* found 88 to the prop6rty, l lthbr 5.n 

bulk or 18 aala, or both a8 the trial emrt arty deproper . T $” 8 .reasonsble tab tilae 80 &mad la rometlma 

stylbd -r&judged Yslue‘* and it rhall.be %hs ralne of the 

proptrtp as of tbr data 0r trial 8116 Is nat nraes~srl2.y 

8.50 *slur rt rho time kite l eseeuiwat o? ths tasm ua8 IIPBO, 

HQW, xben this propsrv Is sol4 tar tba tan* 

lnnooo~&inoe tith tie Jud&atnt rendare4, it la sold 660 

, It OM rithor be wld far the s&qregrto saoun8 af 

fiba Judpmt a&sinst tiie proprty Irr said suit or it aaa 

Bo sold ror the adjudged ralus ~orw&id a8 bad beea dotarmind by the judgment of the oourt. a.2 it wanot be sold 

to tbo omer Or tho propaty, directly or indlreotly, or to 

anyone harhg any intereat Lz thr woorrrty. or co 6n.y part7 

other thaa ai taxis *anit rtfoh Is i ti 

-6~ 81th~r the axount of the adj 

tkb tbOit,-r0rby th8 aotmt or tha sggrfahnte 8mouat dr the $dgxfmt .rgaisot 

the frogerty as ad)ud@d by the ooart, vihlchr~~ 18 loser. 

mt it arm Be sold to erq of t&a toxin?, :mits for 

a 14~1 asmunt than rlther the l djuCgsd value or the amats 

bswunt of the tmxM, eta., 4%~. ~i?ksn 00 sold to one of the 

taring units w!aiah was a garty to t’10 rult, srld tating tmit 

komii the property 40 bought in aa a trustee ror itar l 4 

tbo other taxis& unite xhloh WOrO WtibB ta the l Uit, and 

mhiah were adjub@ to bara tax lieas sgstilst tbs suaB propsrtg, 

eta,, as 18 fully proYide4 la 3eotion 9 0i said hrtlole V34i45b. 

tab 40 Rot *et tion ia 3on~;, a00816 80 the 

out said utiols la full here. an ae se14 seo0008umao muuh spsoe, and you 6eubtless hsva 

rtattttea oon8ainfa~ it. 

la 

tax-8 ou land 

other wards, u%m a judhp?snt Car daliaquent 

an& far ?OrbOfOSWb br tax lisxt thersoa has bean 

rbRdare+a by the ucmrt, drily Oaa sale ol the pPoFbPt7 ir ‘had. 

had when thir rsIo ir mtrdo Sib11 the prmlalomr of Artlola 

9s4sB hbtb beea 19117 ooq?ilsd with icr tib rorboi0aarb pro, 

beedIng, then the purotrser at tka EroMrhy at aaid tax ssl* 
. 

‘tak00 aem0 free of cl1 lien0 and olaims for aa valorem %a~00 

y0la8t the property, *16h vu0 aelinmwnt 8t tbe time or 

the du@wat.ln the ault to eny taxing unit rfiioh me 4 

arty to the mib, or &oh had bren rerved *i$h 4 eltatioa 

LA &a uuitr Our 4amfu to your l oosad quastiea ia therefore 

la thhr 8rrirmeflYa. 

AO r* undartend your third mertion, it la eubrtantlally a0 fm11oua: ‘. 

xhan 

r 

6puty is oirond tar 0a0 to ortie a 

~udga6nt randore in full aosordaaoo 71th the rorrloionr 

of meld Armi 7345b, *aa aald groparty be so P d r0r leerer 

value than ths amorurt ai the taxes, penalty onb Intere8t 

for tiloh the juaipwnt was retdared, thla looser value being 

the rdj?Jadgea value, lr?espeotiro or the your t!& tcu jodgmeat 18 buod oav 

we bellew our anawora to the two greOediag QUOOtlone basro amwerod your qaeatlon lo. 3. 

fi rr hare oorreetly intarpreteb JOur questton 

X0‘ 3. Mm in ORr opfnlon the anawar to the aeiza la la t&r 

arflriiatlre. 

YOW 

zhcm 

autliaed izl the 

-~ 

fourth queatlon l ubatantlel~ la u folbwat 

real property tr aold undsr the ocmb)thna 

preoedia~ qaertion 30, 3, then what lr the 

propor mnnacr l-or tt* tax OOll*Otb~ to k&tile *ai&*? 

i 

-We think yo’sr fourth question hm zore to do *it& 

the Q~OQU otothod of bookkeeplq than It bee Co do with a 

questlen of law9 Whoa pro 

under the protlaiona of a er 

rW la sold for deLinQwBC %OxU 

d Artlale I343b, end ia aold for 

the 8djrdgc.4 rel.oe ratbe? Chaa for &be ap*egete ~MouBt of 

th6 tazea, penaltier an4 iatseat due, tbo tex oolleotor *es 

only enter up, aa the amount ot money reootrud, 

he l otually reoel+ea. A BOt4tiOlt Oti the tOX 001 v 00 of 0 

r80na 98 the lfi00t that th0 p 0e7 WOO 0014 f00 th0 aawlgod value of M my dollue P 

ot tha dirtriot omrt in 

R l oooraui~* with the 

wlgzmt OmMe Xo;"%~ kiViW 

the IULEO 4tylCf ad fWib4P Of tb Oau) dl~irOk~a4 

bo aooeplable te the cumptrollur 
1~ aa 0Sh.H to ba e(i belgful to you ao poseibl4, 

-0 bare ‘eonmlteU with the comptrollsr~a Deprotn0nt 8bout 

the aatter ecatalned in your fourth quostfon, r?d that oftic0 tory kindly ru~gestr, tht ii yau ~111 put the netter 

coverod by row Quoatfon 910. 4 beSore t&e Comptroller*8 

OfSloe abbrual.~ your Log.u* to the Cwptml:ar OS publio 

AOCOUIItO 3tOtO CP fe~w AttOntlOnl IIOn. We La Sr0wt that 

all goasible %l~ will bi given you aa to the titter 6S the 

tax coZZeofarte reeada In the~aharaoter ai m:rieit to be 

neds ln ths 0806 indiastsd. 

faara\roh aa tk 

i" 

air repuast for opinion 

atentl&d *the sale to ‘oat sfy tha claim egdalaet 

ouner * we take ocoealon bare tc point Out that 

em arty ftw delinquent 2sxeO aader the pcrt!rlona OS 

nald Art P tG6 7346b; while lt same8 to usnrey a title to the 

puroheear free M ell tbe liens, eta., rhloh exiat br rea8oa 

aS said Ualln~uont tax88 eaid aale doer no: oarreul the 

property ontlez~o Indobte&ese to t&e Xate munty etd a4 

otlibr taxlag unit r0r the t*xsa due. The 4 lZforono0 between 

t&e e&gregate emtut of tbc judgment rendered a&net t& 

taxpeyer nnQ 0r the aismtt FCiJtlhod ma the tax male i8 8 

debt agaZnst tka pemon uko emned *Aa yroparty for the year, 

or t&e rea~eatlrs yeara, tcr t&&ah tha twzo wwo ~smaswl. 

Therefore, In the rlttletlw outlined in your Putstlon !Zor 4, 

oh610 the eggregatq a5ount of tcxea, penaltlc6~ Interest, 

and ooetm of.mAt aYa,not reallied fros the a& f 0 oi the 

propmtr, the tax oajleota shoul4 be earoS*d to 888 that 

his reaorde reileot only * orefllt on t3.s judpieat for the 

ma OS mosey rorillrod Stool tbc tax anlO, 0 projm distributloa therrcl ezd s ragease OS the lien, and cot a release 

of the total peraculal lndeb tsdneil &ainet r a tbr taxpayer. 

mir orrloe aeslrre to thank vcm ror ~cmr erprearlona or q~oeiatiaa for the aarletan~e uhioh we he?@ tried 

to ronder you, mb beg-w l a?iuN you that rbould .we hare 

failed to answer pw quentiona filly, or r%ould my iurtber 

q Qb StiOBS$ r i00 ii WIl$ l6OtiOr ibfi !l :hS l dgi~~0t~8tiOl9 O? 

your olYiee,~rg ~111 be rery @ad iadO@d to bo of aay paalble 

aaeiatawe ts you In aoltiag m,oh pobloaa.