OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

Eonorablr R. I, Bladsoa 

Countr Attornrr 

Precmlo county 

mrra, Ta~r 

Dear sir, 

a purahaser etreolosure 8~10, 

0r dainquent inyerr redrmption period to 

pr;;ro;,auoh land from ror- . 

otter, prb110ntlng for the cpinlon or thir 

departsent $ho two qucrtlcas aborr rtcrtod, haa recalrea our 

oareiul aonsideration, broauae we reoognize their great lmportanoe not only to the owaer or land 66eklng to re\lesm hi8 

property fran tar sales but to thr State or TWM 88 no11 

in it6 errort to sff*otlrely oollrot its ter rwenuer. through 

the medium of rsuoh tax sales.. Ii Art1010 7284a and Artiolr 

72848, Vernon*8 Annotate6 Civil Statutes, govern the rademp- 
Bonoreblr R. I..Bladaoa, Tuna 15, 1939, Pego e 

tion rlghta oi tha owner, ha 18 raqulrod to pay to the 

purohaaar at tha tax aala double tha amount paid by auoh 

puroheaar, but ii, on tha other hand, Artlola 728s. ea 

emended, Vernon*@ Annotated Cirll Stetutoa, la the oontrolling at8tuta in Noh oases, then the owner ham the 

laaaar burden of pey'ing to thr purohasar et auoh tax 

aal0 only the emount of money paid by auoh purchaser 

plum 105 or auoh total Ii within tha rlrat year or tha 

radamptlon period, and 20s it within the aacond yser or 

tha radamptloa period; and, am regards tho revenuuI8 of 

tha 6tat8, you point out In oonnaoticm with your raoond 

inquiry the axtrema raluctanoe of poaalbla purohaaara 

to bid la property 0rramd at rorool08~ a&la r0r state, 

oounty and l ohool district terms for fsar that during the 

rademptlon parlod tha atata school land involved will ba 

rorrekited ror non-payment 0r dallnquant intersat theraon 

dua the State, or that upon peyuant of 8uoh interast during auoh rademptlon period to protaot tha property fraa 

rorroiture, tha emount 0r Noh paymanta will be lost by 

tha owner tandaring only the mount oi momy set out In 

tha redemption atatataa. 

The oonatltutlonal end statutory provision8 

originally dsalgnad to protect property owners fran tax 

Bales by affording them radamptlon rights proved entirely 

lnadaqueta ror this purpose, end the oonstruotkn and llmitationa pleosd thorcon by our oourta worked much unraaaonebla 6lsorMnatlons and inaqualitlaa upon the tar peyar that osrtaln emendamtna to the epplioebla conatitutlonal and rtatutory provision8 beam neoaasary. 

Art1010 VIII, seotlon 13, Constitution or TSXES, 

prior to its emandment Rwambar 8, 1932, provided em follows: 

TrotIaIon~ahall be mada by tha 

rirat Laglalstura for tha speedy solo 

of a aurflolant portion or all lands 

and othe+ property for the taxes dub 

themon, and ersrjr par thareerter ror 

the sale of (e) all land8 and other 

'property, upon which the taxes heto not 

been paid, and tha daod or oonreyenoo 

to t&o purohaaar for all lends and other 

property thus sold shall bo hald to rest 

II good and perroot tltlm in tho purohaeor 

thoreor, rublOOt to bo ,lmpaaohad only ror 

actual rraud; provided thet tho former 

ownor shell, rlthin two. years frcnn d et0 
Boaorablo R. I. Blodsoo, Juno 13, 1939, paga 3 

of purohaaer*a dead, hato tho right 

to redeem tho land upon tho payment 

of double tho emouat oi ROIlOy paid . 

for tha lead.* 

aales, tho 

In regard to tha rodomption of property frcol tex 

atatuto doolaretory of tho iongoing ooaatitutlonal prori8lona was Art1010 7223, Rovlaad Civil Statutaa, 

192s. whloh provldoa am fallor@: 

.*Tha owaor of ram1 aatata mold 

ror tho peymont or taxoa, or him 

heirs or astlgna or loge1 ropraaaatetlvO8, may, within tuo years iraa tho 

deto of @ala radoam tho oatato sold by 

peyily or tondoring to the purohaaar, 

him holra or logal ropraaantativaa, 

doublo tha amount of money paid ror 

tha land.’ 

Thi iorogoing oonatltutlonel and statutory provlalona wore ooaatruod by our oourts to apply only to aummery aalas mad0 by tex oolleotora rrom the tax roLla, and 

not to sales made under forooloaura of tax llsna by oourt 

judgcionta. Moroofar, Artlolo 7283, Rovlaed Civil Stetutes, 

ebova quoted, was construed 90 apply only to aalea for taxes 

duo tho atato, ocu;ltloa, and oltlaa, and not to aohool dlstrlota or other taxing dlatrlota oraatod under tha laws of 

the Sate. City Of Sea AntOnlO, vs. Barry, 92 Tar. 319, 42 

S.V’. 496; Collins, at l l. fs. Parguaon, at al., 22 Tox. 

Cit. App. SS2, 56 S.B. 225; Brown vs. yidolity Inveatmont 

Caapsaf, 280 S.F. 567. 

To ODrrSOt thoso oonditlona the Lagl6leture, in 

1927, oneotad Artlolaa 7284e and 7284b, Varnon~a Annotated 

Clrll Stetutaa, uhloh provfdo, raapaotl~aly, am followr: 

Whenever land la sold under a daoroo and; jub;gmant or court for taxes 

levied by or for eny dl8trlot onganlaad 

under tha laws or tho Steto of Taxes 

with l uthorlty to levy end oollaat tsxaa, * 

tho owner of Nah property, or any ona 

having an lntoraat therein, shall hat0 

tho right to mdeam tha sama at any tima 

within two yaers fran tho data Oi NOh 

a810 upon payment or dcubla tha emouat 

paid by the Furohaaer at Noh aalo; pro- 
Honorable R. I. Bledsoe, J\ine 1.3, 1939, Pago 4 

, 

rided, that the pfroheser at Nah ionolosum aalo, end his eaal&na, shall not 

bo entltlod to the poeaesaloa oi the propl rty mold for taxes until tho oxpiratloa 

0r two per8 rrom tha data 0r euoh amlo." 

Wmnovor lend la aolh under a deorae and judgment of court for taxes 

levied by or for the State, or by or for 

any County within the Sta.e, tha ownar 

or auoh property, or any one having en 

interest thorela, shall have the rl&t 

to ridaam tho aama at any tim4 within 

two yeera frcat the dete ot much male upoa payment of doqble the amount paid by 

the purahaaor at such ears; provided 

that the puroheaer et euoh forooloeure 

sale, end his asslgna shell not bo oatitled to the poraoeafoa 01 the property 

soid ror taxes until the oxplratloa or 

two years fran the date of auoh male.* 

Thereeftar, 00 November 0, 1992, an amendment to 

Artiolo VIII, Seotloa 13, Conatltutlon of Texan, became effective to provide eo followor 

Vrorlsloa ahejlkbe made by tho 

rlrst Legl8laturo for the spoody aalo, 

without the noooaalty of a suit in Ccurt, 

or a aufrlcleat portion or all lands and 

of&r propatty ror the texaa duo thereon, 

mad every year thoreerter for tho sale in 

like mannar of all leads and other proparty upon whioh 'the taxes have not been 

paid; end the dood or oonreyenoo to the 

purohaaer ror all lands mad other propsrty thus sold shall bo held to teat a goad 

an4 pe.r$eot. tltlo in tho purohssar themor, aubjbot to bo lmpeeohed only ror aotuel fraud; provided, that the rormer 

ownor shall within two yeera frua dato of 

the filing for raoord Of the PurohaBor*a 

mod have the rl&t to mdeooa the land a 

on the tbllowlng beala: 

*(l) Within tho,rlrat y&ar of tho 

redemptloa period oppn tho peyment of 

the amount or manor paid ror the land, 
Honorablo R. I. Blod8oa, Sune 13, 1939, Page S 

lnoludlng One ($1.00) Doller Tax Deed 

Reoordlng Foe mad all taxes, ponaltles, 

interest end oosta paid plus not exaeodfng twenty-flvo (25s) percent or the e&- 

gmgeta total; 

"(2) vilthla the last year of the rodomptlon period upon the payment of the 

amount or money paid for the land, la- 

.cludlng Cw ($1.00) Dollar Tax Dead Fiecording Fee end ell taxoa, penalties, 

intarast and oobts peld plus not exoeedlng rlfty (30%) per oent or tho aggregate total. (See. 13, Art. 8, adopted 

olootloa Nov. 8, 1932.)" 

In Opinion Ro. O-46 by this department under 

date 0r January, 7, 1939, to Honorable Morris ROlBtOn, 

COunty AttO~ay Of Titus County it was held thet the 

foregoing oonstltutlonal provision wes not Self-OxaOUting 

but merely dlreatod the Legislature to put certain laws 

into eifoct, end that tho Laglalature had not complied 

with the mandeto thereof to the affsot' that g,rOViEiOn6 

should be made for tha speedy sale, without the necesalty 

0r a suit in mm-t, 0r lends ror taxes thereon. However, 

laesmuoh es the tax males upon whioh your laqulrles turn 

larofre sales mede under e dac.roa and judment of court 

ror stats, county, and common..sohool dlstrlot texes 

rather than 8ummary aeler, we ere not ooncarned with this 

question, but rather wlththo redomptloa fsetures or this 

amehdment. 

It la our thought that tha Leglaleturo oomplled 

with tho redemption provlrloas of this oonstitutional 

amendment by the amendment in 1933 of Artlola 7223, ReTiEed Civil StatUteS, a8 fOiiOW8: 

'The mner or the real estate 

sold for the payment of taxes, or 

hi8 heir8 OF 88Ui@lS Or lOgEl ?X+,rsSCbntEtiVCbS, may, within two. (2) 

years after tho date or riling for 

record or the purcheaere deed, have 

the right to rodeem the land on the 

rollowing basla: 

"(1) Hlthin the rirst year 0r 

the redemption period upon the pey- 
Honorable R. I. Bledroe, Juno 13, 1939, Pago 6 

mat of tho amount or money paid for 

the land, laoludlng Cae Dollar ($1.00) 

tax dood rrcordlag for and allitaxea, 

peneltloa, lateroat and oorta ther8arter paid thereon plum tea par cent 

(10%) of the aggregate total. 

"(2) Within the la8t year of the 

redomptloa period upon tho payment of 

tho emount of money paid ror the land, 

laoludlng Cne Dollar ($1.00) tax doed 

reoordlng re6 en4 all taxe8, ponaltlo8, 

laterait end coats thorOefter pal4 

thereon plum tltenty per oeat (20%) oi 

tha aggregate total. 

Vrovlded, that, tibjeot to tho 

owner's right to redeem as aforesaid , 

any lion holder or party interastod 

may within tho time above speolfled redeem 8ald property under the same provl8lona. 

VOO. 2. This Act la intended to 

apply to and govern the amount naoaaaery to be paid for redemption from all 

state, County, munloipel and/or district 

tax males 0r r*el e~tdta heretorors or 

hereafter made regardless of the legal 

method ueed in making such sales. 

*Sec. 3. In addition to redeeming 

dlroot from tha puroheser, redemption 

may 8180 be medo em provided la Art10108 

7204 and 7285 oi Xhe Revised Clrll Statutes of Taxas of 1925. (Am amended ACtS 

1933, 43rd Leg., let C.S., P. 91, ah. 

31, EOO.~l.)" 

Wo wish to @trees the language of Section 2 of 

the foregoing amendment to Article 7223, Revised Civil 

Statutes, applying tho terms end.condltlon8 thereof to 

district tax salea of real eetato me well a8 ateta, county, 

end munlolpal tax anlea, and also ambracing l n tax tiler, 

regardless of the legal methods usad in making NCh aelea. 

Wo think this language WIS designed to and does, in faot, 

oorreot in all things tho llmitod oonetructlon placed upon 

Article 7283, Revleed Civil Statutes, berore this amendment, 
Hoaorablo R. 1. Blodsoe, &no 13, 1939, Pago 7 

to tho ofreot that mama did not apply to l elea mado under 

rOIWOlONm Of tax liens by 00Urt judgmnt, but 0alr to 

summery sales, end, further, that tax 8elaa by 8ohool dlatrlota and other taring dlatriota wera not ombrecod rlthin the aoope of auoh Artlole, but only taxaa 88108 far 

atato oountJ, and olty taxes. This bolng the latest expression of the Legislature upon the Nbjoot, and bolng l 

full, oompleta and adequata statute upon the aubjrot of 

tax redemptloaq, end in aooordanco with tho oonatltutlonal 

mandate., it would seem to us that uador prlnofplea of atetutory construction too uoll oatabllshod to roqulro tho oltetloa of euthori-ties, Artloloa 7284e and 7284b Vernon's 

Annotated Clrll Statutes, would bo therobr lmpl~adly ropeeled, and Art1010 7283, es ewmdod in 1933, would be tho 

oontrolllng atatuta upon the aubjeot. Th.ia ooaolualoa la 

atrengthoned by tho emerg6aoy olause of the Aot emendatory 

of Artlole 7283, Revlaed Clrll Statutes, This oleuae recites that %he'feOt that the cost of redaomlng land aold 

.for taxes la 100s profit to the purchaser, and tho Cohetltution now authoritem the L6glaleture to reduoe it, and 

tho fact that it ought to be reduced speedily ror a long 

needed release to the proparty owner, creates en emergency,* 

e-to. 

But we find that your first question la no longer 

an open one la Texas, but 18 roreolosed by the oaeo 6r RLnkson fs. Lorenao Independent Sahool Dlatrlot, 109 S.K. (26) 

1008. Horo this doalaion turned, in part, upon the thlldlty of a deoree end judgment foreclosing a tax lien ror 

aerteln ladependant school dlatrlgt taxoa, end provided that 

tho amlo thereunder should bo subjoot *to tha rights or tho 

owner, or anyone having an lnteroet ln.tho land to rcdaom 

it et any time within two yeara from the date of the a610 

upon payment of double the amount paid by the purchaser et 

the melo.' These proYlaioaa wer6 in keeping with the terms 

of Artlole 72240, Rerisod Civil Statutes, 192S, but eppollent oontended the,t the Xudgmeat should hero decreed to him 

the right to redeem his 16nd under the prc@elons of Art1016 

7283, es amended by the Forty-third Legislature in 1933. 

Upon this question the court spoke es rollowa: 

Wo cannot eocedo to this Oonton- I 

tlon. The old article 7223 mea a part 

0r section 19 or the Act or 1876, 0. 

lS2, p. 2S9, which deslt nlth aalos of 

lead for taxes by the tax oollaotora 

under summery process, and had no rererenoe to sales made under judgments or 
Bonolable R. I. Bl.d80+, Page 8 . 

. 

foraolosuro or 

that aot, Ilk8 

tax liens. Yoreover, 

ell other8 prior to th0 

anaotmant 0r artlole 72Wa in 19$!7, had t 

mfemnoa to sale8 for taxer due the atate, 

obuntlsa, and oltlr8. Hone or thmt had 

any mramnoe, In 80 ier aa the mettar or 

radomptlon la aonoernad, to melee ot real 

satate under ror00i08ur8 0r tpr liens awing 

to nohool end other dlatriota ameted tidsr 

the lewa or thr ateto. Tba aonlrtltutlonal 

prov$aion ror auoh rademptlon, artiolr 8, \ 

aaation lS, applied only to ammew sale8 

mede by tex aolleotora Srom the tar rolla 

end not to .aalea madr under roraaloeuro 0r 

tax 11858 by court juagmanta. c1t.y or sari 

MtOnlO f. Barry, 98 Tw. Sl9, 48 8.~. 496; 

C011158 <et el. v. Ferguso5 et el., 2s Tax. 

Civ. App. 558, 56 S.W. 885. Than ia noth- 

;~8in'tha late amandmanta or eithar the 

titutlon or the atetutea. artiale m, 

iihlah would lndloeta en intention to axtend their applioatlon.* (Vndereooring aura;) 

In-the f?a?-oi Beotlon e or ~rtiola 7ef33,as 

amended, Ravlaed ClrLL statutea, 8paolSioally onlerglng the 

scope end epplioe$lon ot thtizedamptlon statute, we oannot 

806 how tha court reeched It8 conclu8ion that nothing ia 

_ found in either the Constitution or auah etatuta, Art1010 

7289, to extend thair appllaatlon. We hsra heretofore axp86ed 0~ tie~a up05 th8 l rr00t or thi8 4ua05h5t, but 

theaa observations aannot stend betom this daalalon where 

the quaatlon at iaaus wea 8qqarLly presented end deaidod. 

The judloiU department hes l pok eupon a thla pueetloa, ‘end 

lt is beyond tha prorlnor or daalro oi this department to 

disturb 8uoh holding. 

By foq eaoond quastlon you desire to be edvised if 

en w.ner or land, aold uader judgment and deoraa or rorealoaure 

for state, aounty and sahool dlatriat taxaa, aould, upon r6- 

deeming 8uCh land lntha mode and snanner provided bf the 

statute above dlsouuesed, be raqulrad to relmbursa the purchaser 

et suoh tax sale ror such GupL or money ea eel4 purohiaar ailght 

be atxnpellad to par for dallnquant 15tam8t on state aohool 

lands to prevent rorieiture thereof. 

That e purohaser of encumbered property or ii purohaaer et an sxaoutlon or Judloial sala 18 sntltlad to proteat 

hle lntsrasf thereby eoquirsd by paying taxe8, aharge8, Oilcum- 
. . * 

. 

4 

Honorable R. I. Blodro4, P44 9 

breaaor; Urn8 eta. end b4ocm4 subrogated to tha 1145 8wuring 

auoh texea end ohergrr l to. ia undoubted law la this stab. 

2%. 0188 Meador fe hagnor, 70 sa 1. (a) 791, 18 th4 only oe8a 

whloh wo hero rouad axtending this l qultabl4 boatrim or rubrogrtloa to thr pepa4nt 0r 4411nqu4at lat4r4at 05 aohool At3548, 

ruohea inrol~ed ia the inrtent quertion. In thir oam, th4 

Xl Pa80 Court of Civil Appaalr held thet whom the purohaasr 

of State eohool.luid undrr en inrelid rorrolo8uro or l mortgem, peld to t%a E&et4 04rtel5 d4ii5qu45t Stat4 latorrst 05 

acid landa, la 4rldrat good reith to prptoot hlr tltlo, auah 

!' purohearr, upon thr ow54r rraot4rlng tit18 end po8848alon or 

said lend 15 l - multi brought ror the purpo44, war, ratitl4d to 

intoka the l qulteble prlnolplr of rubrogetlon and therrbr 

b4ocar 8ubroget44 to tha 1145 of the Stab ror aolinquent 

lnter48t. to the oxtiat end enount paid bf 8uah puraha84r. But 

w4 think it l ig5irlo4at that the carrt or Citll Appeal8 r0uad 

error in th4 judgment or th4 trial court roqulrlng thr ownor 

of thr lend aa l oonditioa or having tit14 edjudgad in him, 

to lmm4dlet*l~ per into th4 regirtry 0r th4 o~urt, ror the ben4rit end rrlmbure4nent or th4 purahemor, e orrteln 8um i50iuaing this 44liaqu45t intrnst oa rohool lands, 4xp45d.d by ada 

puroheser while ho held thb property. Thlr holding wa8 upon 

th4 th4ory that thfa pumha84r w61 mp ly b a d l li4n Upon the 

land to ~4our4 the dlrburssmentr mea4 br him.' 

Under thla euthorltr wo era OOnstreinOd to hold that 

45 ormar or lend 8Cld u5der~judgm4at md dror4a 0r court ror 

the texsr in queetion, a0uld not bo roquind, es a 005diti05 or 

pro-raqulalte to tha rademption Or auah lead, to pey or rainburro the pWOhe84r et auoh aalo for dellnqu4at iaterort on 

l ahool lend8 paid by blm to tho Stete to Protrot auoh lend8 

rr~m rorroitur4 during the r4domptAon period. Cn the oontrarye 

tha owner would be 45titi.d to rrrrat 4 full e5d oanploto Mdomptloa b 

8tetut., d I 

rollcming the lrttrr or th4 governing rodamptloa 

8ou68.d 

quind. 

l bovo, .payiag only the amount thanid r.- 

But th4 purchaser et l tax ma14 i8 not rom44ilo48 ror 

equity will not 4tend by to 8e4 tta ownor unjustly onriohod by 

his own dollaquonoy, Por while the owner mev roaoquiro him 

property b7 otxriplylng with th4 oondltlonr, end paying the emcunt 

84t rorth in th4 l pslloeble r4demption rtatuto, n4?4Xth41488 

auoh land will rrturn to him ohargod with thr 8tat0'8 lion for 

dellaqurnt intar48t 05 auoh lend. TO this lien the purohaser 

et tax ralo ha8 b4oOm4 4ubrogat.d by tirtu4 or him paymant or 

much lat4nrt to the Etato, not a8 l m4ro roluatrrr bu,t to 
. .

 

. .- . s 

Hoaorebla II. 'I. Blodaoe, Peg6 10 

prot4at him lntmvrt la the 1-d during tha rea4aptioa porlod, 

454 thla lha 18 mbjoot to l aforoamoat through tha proper 

$l~lol.l 4h.55.u. 

quaatlc58 

Tour8 very truly 

._ 

BY at Y. twit, m 

Aaaiatukt 

APPROVED 

oplnfoa 

ommltt.0 

Br RW' 

-