-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 tkiie8sotlca rhall on17 apply to taxes vz!~lohimm 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 %aerpl*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 tcrrnd 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!iwnr 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, 113or?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:rraundersooraa 

### 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 izhaur 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**  ran**O~OBUP*** **or** dbllequwit tax00 ir ha4 wader the provi8loni of Art1010 934Sb tiLatthe projwty in qusotion 

### 080 tio0 rbx bm 

### mamaat of the taxes, pm8lt -a mhaf3r 

### tia0

far thl dJudtw6

pir rsltls or shb 

### property; only ano rrl* %a -6.

,789 

### 7

ma. I* 4. BbrsiB‘pagr4

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 de

### proper. **$ ”** 

T 8 .reasonsble tab tilae 80 &mad la rometlma stylbd -r&judged Yslue‘* and it rhall.be %hsralne of the 

### proptrtp as of 

### tbr data 0r trial 8116Is nat nraes~srl2.y 8.50*slur rt rho time kitel 

### eseeuiwat o? ths tasm 

### ua8IIPBO, 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 fibaJudpmt a&sinst tiie proprty Irrsaid suit **or** it aaa **Bo sold**  **ror** 

### the **adjudged** 

### ralus **~orw&id a8**  bad **beea dotar**  mind by the 

### judgment of the oourt. a.2 it wanot be sold to tbo omer Or tho propaty, directly or indlreotly, or to anyoneharhg any intereat Lz thr 

### woorrrty. **or** co 6n.ypart7 other thaa aitaxis *anit rtfoh Is i ti -6~ **81th~r** the axount of the adj tkb tbOit,-r0rby th8 **aotmt** or 

### tha sggrfahnte

### 8mouatdr 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!aiahwas 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 seo0008umaomuuhspsoe, 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 pPoFbPt7ir ‘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 aem0free 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.

AOr* 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 soP d r0r 

### leerer value than ths amorurtai the taxes, penalty onb Intere8t for tiloh the 

### juaipwnt was retdared, thla 

### looser value being the 

### rdj?Jadgeavalue, lr?espeotiro or the 

### your t!& tcu jodgmeat 18 buod 

### oav

webellew our **anawora** to the **two greOediag**  QUOO**tlone** basroamwerod 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



### -Wethink 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 Whoapro under 

### the protlaiona of aer rW la sold for deLinQwBC %OxU 

### d Artlale I343b, end 

### ia aold for the 8djrdgc.4rel.oeratbe? 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 Otithe tOX v 001 00 of 0 r80na 

### 98

the l fi00t that th0 p 0e7 WOO 0014 f00 th0 aawlgod value of M my dollue P

ot tha dirtriot omrt in 

### Rl oooraui~* with the wlgzmt OmMe Xo;"%~ kiViW the IULEO4tylCfad fWib4P Of tb Oau) dl~irOk~a4 bo aooeplable te the cumptrollur1~ aa 0Sh.H to ba e(ibelgful toyou 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\rohaa tk i"air repuast for opinion atentl&d *the sale to 

### ‘oat sfy 

### tha claim egdalaet 

### ouner

### * wetake ocoealon bare tc point Out that em arty ftw delinquent **2sxeO** aader the pcrt!rlona OS nald ArtP

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~oIndobte&ese to t&e Xate munty etd a4 otlibr taxlag unit r0r 

### the t*xsadue. The lZforono0between 

### 4 t&e 

### e&gregateemtut of tbc judgmentrendered a&net t& taxpeyer nnQ 0r **the aismtt**  **FCiJtlhod ma**  **the tax**  male **i8 8**  debt 

### agaZnsttka pemon uko emned *Aayropartyfor theyear, 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 eggregatqa5ountof tcxea, penaltlc6~ 

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

### oajleota shoul4be earoS*dto 

### 888 that 

### his **reaorde** 

### reileot only * orefllt on t3.s judpieat for the ma **OS** mosey rorillrod Stool **tbc** tax **anlO,** 0 projm distributloa 

### therrclezd s rageaseOS the lien, **and** 

### cot a release of the total peraculallndebtsdneira l 

### &ainet tbr 

### taxpayer. 

### mir orrloe aeslrre to thank vcmror ~cmr 

### erprearlona 

### or q~oeiatiaa for the 

### aarletan~e uhioh 

### we he?@tried to ronder you, mb beg-w la?iuN 

### you that rbould.we

### hare failed to answer pw quentiona filly, or r%ould my iurtber qQbStiOB$

Sri00 iiWIl$l6OtiOfi

rib!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 aoltiagm,ohpobloaa.