OFFICEOFTHEAlTOtiNEY GENERALOFTEXAS
AUSTIN

**Honorable** Shelby X. Long Aarirtant Dirtriat Attorney Beaumont, **Texar** opinion Ro. O-4 58 $\ Rer Whether OP et an Dear Sir; independent

rsuant to a tax deed
e than the 8tatutox-y of redemption.

U8on 8 ntlmber:of pleoer Xo other tax- sge~eles 08 to the suit and they owaloaing thi iian, ‘ikeoutty sbld 

### at a Sherlff ’r eale,

*The attorney for 

### the lndepsndent school Dietriot In Port Arthur 08m Into 

### oourt and filed a mation ln tha ori&nal atit arkiag the Di8triQt UouTt to order the sheriff to 8611 thio property for the Port Arthur Independent School Dietrlct **at a**  Sheriff ’8 8ele3 ueld order:Honorable ShelbyK. LOW, Page 2

was delivered to the Sheriff, and the Sheriffqueatlonedhis authority to sell theproperty a second tineunder the original executions; therefore, itwas referred to thisoffice. I advised the Sheriff,as well aa theDistrict Judge, that inmy opinion the Sheriffhas no authority to sell thisproperty at a Sheriff's saleafter Itshavin& **been**parchased at a Sheriff's saleby tha PortArthur Indefiendent School District; therefore,theDistrict Judge directed the Sheriff tohold his order inabeysnce until further orders of the court. This question beins an lnterpretation of the statutes,I am asking for an optiion from your department for theproper procedure the Independent schooldlatrict should follow in selling property alter ithas been held by them aa purchasers of the Sheriff's sale and foreoloaure of the tax lien and execution thereunderznd held for a tit-e excoedlng the statutoryrequirements, to-wit: ilonths." tvoyears and six

Article 2791 of the Revised Civil Statutes of Texas protides :

' * + l provided that in the enforced collection of taxes theBoard of Trustees shall perfom thedutiesvhich devolve In such casesupon the aity council of an Incorporatedcity or tovn, thepresident of the Bcmd of Trustees shallperform the dutieswhich devolve in such casesupon themayor of an lna6rporoted city or tovn,and the county attorney of the county in which the Independent schooldistrict is located shall perform theduties which In such cases devolveupon the city sttorney of an Incorporated city or toarj: under theprovisions of lsw applicable thereto. l l l

We have been unable to find any case conatru theprovisions of the st%Wequoted above.

Article **7337**of the Revised Civil Statutes of Texas provides:

"Any Incorporatedcity OP town or schooldistrict shallhsve the right to enforce the oollectlon of dellnquent taxesdue itunder theprovlaFona of thla chapter."Honorable Shelby X. Long, page 3

Artlole 

### 7343 OSth6 Revised Civil Statutes provldesr

v l s l Independent school diatrlats maycollect thelr,delinquent taxes as above provided for oltiea and towns, the school board perfomlng the duties above described for the eovernlng body of oltlea, and the president of the school board perEomlng the duties 

### abovepprssorlbed for the mayor or’other presiding

0friOt3r. The school board may, vhen the delinquent tax lists **and** other reoorda are properly prepared and ready for suits to be filed, lnetruut the county attorney to file sald sulta. Ifthe school board lnstruots the county attorney to file said suits and ho falls ox+ refuses ta do so vithln slxt$ days the school board may employ some other *ttorney of the county to file suit. Thtiaouuty Bttorney, or other attorney, filing tax .aulta for independent school dlstriota, shall be entitled to the samefees as provided by lav in suita for State and county taxes. Hoother county 

### officershallreceiveany fees unless servloee are actually performed, **and In**  t&at 8V8nt he shall. only receive such Sees as 

### are nov alloved hlx by lav 

### forsimilar aervlcee In civil suits. The employment of an attorney to file suit for te;xee for oltlee, towns or Independent sohool dlstrlcts ahall author&e said-attorney to file said suits, wear to the petitions and perfoma suoh other acta as are necessary In the oolleotlon of said taxoe.

‘All lt%WOf thh3 St6te for the p~~p056 Of OOil6Qting delirguent.m3tate and county taxes are by this lav madeavtrllabls for, awl vhen Invoked shall be oRplIed to, the oolleatlon of delinquent tares of cities and towns and independent sohool districta In so afar as suoh lava are applloable, ’

Fromthe fact8 submitted by you In your rquest, ifa aonolude that the lndep~endent school dlstrlot has proceeded up to the present time under the rtatutory prooedure authorizing the state and aounty to bring 

### suitsfox delinquent taxes, obtain judgment therefor and authorlzlng the sale of suoh property, all of vhleh 1s provided in Chapter 10 of Title 122 of the Revised Civil Statutes of the State of Texas.'honorable Shelby IS,Long, page **4**

Chapter 10 of Title 122, I)uprfiB,epeclfloally **deals** vlth "delinquent taxes.' The statutes therein foundsse8m to be ooaplete, within themselves, or by rpeclflo reference to other appllaable statutes, ooncernLng the proaedure to be folloved by the reepeotlve taxiag authorltioe and offlolals 

### oharged vLth the duty OSaolleotlng itate and county delinquent taxes. In this same Uuapter is found Artlolee **7337 and** **7343,** a 

### ra, vhloh, evidently
vexw meant to oonfer the saw rlghtr, prlvi"peges and make available the same prooedum for the benefit of oltles, towns and villages, incorporated under the general lav, 

### as veil a6 upon independent eohool dlstriots, .lnsofar as the lava 

### for suoh purpose, 

### forthe benefit of the state and tounty, are applicable. If the provlslons of Chapter 10 are appliuable to Independent aahool diatrlota and such districts oan properly **avail** thenselves of the procedure therein pyovlded, then ve think Artlole 7328 of **said** Chapter 10, 

### supra, v1l.l 

### ansver your question. The caae8 that have arisen in the.oourte might be of somehelp in arrlvlng at a oonulusion on this point.

In Duoloa vs. Harris County, (Co& App.) 

### 2989. Y. 417, Barris County sued to reoov8F from Duolos, Dletrlot Clerk, exaess 'sea oharged by him in tax suita flled vith th8 Clerk vhiah suite


### me fo~'taxes other than atate and 

### oounty. The lame ‘~88 

### vhether the Distrlot Clerk aould charge larger fees in rush suits than he **oould charge**  **Ln regular**  **state and** county **tax suita.**  **The sourt**  **said8**

"In 1895 th8 Legislature **ensated a**  statute maklag provision for oolleotlon 

### of delinquent, 

### eto., **et&s** 

### andcormty taxes; the statute van largely rewritten, **and** ita provision paadaavailable to oities, tome and sohool diatriats, in **1897g**It was later 

### amended fir 

### various pa??tlaulars, and its present fom ;g2hapte* 10, title 122, artiolea 7X9-795, R. 8.

IA artZole **7337**(o~iglna1l.y emoted in **18% ‘** **) it**  Is piovlded thatr



### “*Anyinoorporated oity or &all have the right to enforce llnquent taxes **due fh**  

### under the 

### ter. **I** tom or sohool distrlot tb8 oolleotlon of de**provisiona of**  this ahap-



### *And in artlcrle **7343**(enaoted In 1920 and amended ln 1923) it is **provided,** inter alla, that:



### “All lava of this state 

### for the pumose of aol- 'lsatlng delinquent state and county taxee are by thisHonorable Shelby X. Long, page 5

lav madea*%lable IQ& and vhen invoked shall. be applied to,‘the Oolleotlon of delinquent taxes of altlea and touns and lndepeadant sabool dlstrlota in 90 fau a8 suohlava or0 applloable.’

‘Those provlsl~na gave thy authdtlty for t&e sults~ out of vhtoh this oontrov~rsp arose. The chtlp- ~gGo~dn, bOa8me l~vallable for’ and, having been

1t must ba apgllad to ’ the subjeot matter **in 00**  **rar a8**  **relevant.**

298 8. W. IR the 

### oaf88 of Dill va. City of Rising Star (Corn..App,) 41 7321 wd 

### 733

i, it vae held that in view of Article 

### 7363, Articles of the Revised Civil Statutes of Texas are madeappllaable to oltles, 80 that ln an aotlon by the city for delinquent taxes the ourrent tax roll and d8U.xiquOnttax list prepared by the olty Oounoll and aertlfled to as oorrect by the mayor nake a prUa 

### faote0~843

### asto the Fegularlty of esse8slng and levying the taxes.

In the 0ae.e of City of SanAntonlo vs. BOrry, 92 Tex. 119, 48 s. I?. 496, the court oonsldered the pr~vislons 

## ore Article 

### 7337 (vhlah var~then Artiols 52324, R. da s., **1895,** t&.x& seotlon 11 of Lava, 

### 1895, p. 

### 53) and tha oourt ialdr



### *Ia our opinlan, **Siotlod** 

### 11wasnot intmded to take aitay:th0 exmmq authority given to any olty by apeolal charter to bring an ordSnary ault to r&aover its taxes. It0 purpors wasmerely ta authoriza altlOs, tovna and school dlrtrlots to aooept the bctnefitr of’ th16~.~8Ot,shOuld they me propefl to ~I'OOSde ia tha manller pointed Out theraln. ~+l l

corporated olty and the 0-t lllcmrlee 

### dlsouesedthe enoral 

### pouer OS an lnoorgtorated oity, tovn, or IiuIepewlmC mhoal tl ttrlot to manage its tax 

### arraira. Wequota from the opl~lonc.

n l * l obviously, this statute (Artiale 7335a) has speolal appllcatlon to oontraots sntmed into by Cormisslonerrt Court8 of countlea for aolleotion ofmorable Shelby IL.hong, page **6**

state and aounty tmsa, and has no beerIn& vhatever
on the right8 of altlsa, towne, and school dlstrlatrr and other munloipalitlee, tmoept ea a oumlative provision authorized by artiole **7337,** wadingr **'Any ln**  oorporated oltg or tovn or school dlotplot shall have the right to enforus the colleotloti of delinquent taxea due it uader the provZslone of this ohapter.’ Such art1010 rar not intended,to take avay t@e authority given to aitlea, tovne, and +ehools by speclalcbartera,


### orothervise, to bring au ordinary suit to reoover taxea and niake contraota for the asllectlon thereof. Cities, 

### towns,ad aohool districts have the rfght to we and be sued, oontreat’and be oontraatsd vith and donduot and aontrol all of its affairs, particularly their Slmnoee and taxes.’

In the case of City of South IiouetonVII. Dab&w, (Corn. ~pp.) 120 3. tl. **(Sd) 436,**  t5e oourt held that under the provision8 of Article **7343**the City OS5outh Houston could contraot vlth an attorney to collect its delinquent taxes and that in view of the 5pol.Plc limiting provisions of ‘the statute, relating to the comaaatlon of rruchattorney and llmltlng his componsatlon to the A.IQ~Seer as alloved the oounty attornoy 

### or dlatrlat attorney ln malts for colleotlon of stats and county taxes” the g&era1 oonaludlng paragraph of such statute did not authorize the exeoution of a oontraot for a percent of the taxes, penaltier and intere8t aolleoted 

### 88 oontemplated In Artlalb **7335,** Revieed Oivl.1 Sktutes of Tam. The oourt made this observation:

“With 

### referenoato the language oontalned IR the conoluding clause of this Article, 

### itmaybe coWeded 

### for the purpose of dlaeuasion that such languag& 

### standing alone, ia ouffloiently broad to bmbraab any.i$uthorlty provided by mme other statute for the ampl’oynent au6 compensation of an ‘attorney for the oolleotlm of state and county taxes whloh are deliuquent$ but hov- c ever thla maybe, * l +

.”

trlot, (Cc&? A%. ge of Bell VU.#+mSleld lnde endent Who01 Dls**pQ133**Tex. **403,** 129 s. Y. (26) i&3, lb MB heldthat the ruling ia the Dabmy oafid, nxpra, YESnot ampl.ioable to oaupensatlon allowed la o&ntraots exeouted by FLU independent aehool dintriot tith an attorney to oolleot delioquent taxoa aad that the provlslons of Artlole ‘T)35-a of the Revised Civil E+QtUte8 OSTexas
vas eppflaable to such aontraota. The oourt said, vlth reierenoe to Artiole 7343, supratxonorable Shelby II;.Long, Fag! **7**

‘Artiole **7343,** It. $5. 1925, deals speolfioally vlth the question **before** un for deolslon. l * *

“Rttfrrrlng baok to the partlons of Artlole 7343 above ab$Led, it vi11 be observed th+t oitler and in- &gend~.tes~l dlstriots **are** dealt*vlth separately

Independent sohool distrlotir maylavfully o&ract to pay the fees provided by lav ln suits for state and county ts;nea. * l l

’ l l * By the oonaludlng eentenoe **of** Artlole **73 ’** **13, above** quoted, all lavs of thle state for the **pur** pose of collecting delinquent state and county taxes shall be applied te the oolleotlon of delinquent taxes of independent school $l)istrlots In so far as such lava
are applicable. * l l
Proma oon6lderatlon of aald Articles **7337**

### and 7343, supra, and the aonstruotlcns plaoed upon themby our ocurts, ve have no doubt but that an independent sohoal dlstrlot may

### prooaed to oolleot its delinqtlent taxes 

### aooordiq to the exlstlng law provided **for the**  **atatb** and eaoaty to oolleot their delinquent taxIt follcws, therefore, that it is our opinion that the avall- %ie statutory 

### prooedure provided ior the state and oounty in suoh suits maybe adopted and lollcued by an independent sohcal dlstrlot lnaofar us the fwm? 1s ap lloable to its cvn oolleotlcn. 

### Ubaed no P valid reason v& the pnov e&oar o? Artlole 7328 of Chapter 10 of Title 122, supra, are not applioable and oeuld not be ioUoved by the sohool **distrlot** ln your partloular care. Thepertinent **part** of that statute provldest



### ’ + at* Zf any of the land thw **rold** 

### to the State 

### tr not redeemed 

### vithln the time preaoribed W this lav, the sheriff shall sell the sauteat pub110 cutory to the higheat bLdde* for aash 

### at the p~4~olpal entramoe to the oowt house in the oounty vhsrsln the land lies, **after** &lvlng notloe of ssle in the manner ncv **prb** aoribed for sale of real estate undelr exeoutlon, prcvided whennctioe 15 given by porting notl~es, one of the **oald** netloea ahall be ported in a **aon8plouous**placeHonorable 8helbyiC. Long, Page 8

upon the land to be aold. Said notioe shall oont&n a legal deaoription of the land to be sold; the date of its purchase by the State, the p~lcs for which the land vaa aold to the state; that it will 

### be aold at pub110 outory to the hQheat bidder for cash, date and plaoe of sale. All aslea contemplated here- ahall be made In the manner preaaribed 

### for the #ale of real estate tider exeoutlon, iind tha sheriff la hereby authorleed, and It Is hereby madehla duty to rejeot any and all bids for said land vhen in his judgment the amount bid la insuffioient 

### or Inadequate, mid In event 

### said bid or bids are rejeoted the land shall be re-advertised and offered for sale aa provided for herein, but the aooeptanoe by the sheriff OSthe bid ahalL be oonoluaive and bindIng on the queatlon 

### of the auffloienoy 

### of the bid, and no aatlon shall be auatalned in any court of this State to set aside said aale on grounds of the ineufficienoy of the amount bid and aoaepted. * + *. The sherL.ff aball aend the amount received from auoh sale to the State Tr’eaauVgr after deduotlng the amunt of the county t8xe8, interest and penalty of the county tax vhioh he ahall pay to the county treasurer

. The ahnriff, in behalf of the Stats, aball exeoute a deed oonvey&? title to said pro#ertp vhen sold and **paid** 

### for. ’

Wet.hZnkthe Port Arthur &dependent sohool Dlstrlot o&ube aubatituted fop the **vord.** “a&ate in the applloeble part of the atatute vithout oonaequence, We believe auah proosdure was olearly oontemplated by the Leglalature In the emaotmmt of Artiolea 

### 7337 and 

### 7343, =Prai



### Art~iole 7328, aupra, provide8 

### fora.aale of property bid ln and held by the state vhere it haa not been “redeemed vithin.
**thb** 

### time

prescribed by law.” alearly under the holdlng vf the oourt In the 

### aaaeof Hlnlcaon ~8, 

### LorenaoIndependent School Diatriat, 109 S, W. (26) 1008 (writ of 

### errordiamiased) 

### and In vlev of our Opinion Bo. o-817, Artiole 

### 728&s, R. a. 8.ofTexas, governs the period of time alloved for 

### redemption In inatarmea au& 

### .a8are referred to by you in your request.

Wehave not by our oonolualon, exprsaaed In this opinion, foIWOlO8ed the poaalbility that an lndepeadent sohool diatriot might, under authority of Article 2791, m&we, and under tba h+lnga.

Jionorable Shelby I. hong, peg.8 g

in the ease8 of Olty of SanAnton%0vs. Berry, aupr8, aad XcOallam vu* Olty **of** Rlohardaoh, supra, properly prooeed to bring tax aaita for delinquent taxas Ln acme other l.avM 

### aanwr. Wedo not find It necessary to oonaidar thla 

### phase of the la*, **alnob** under the faota submitted 

### by you, It is evident to ua tbat the indbpexuJent school dintriot has rlre84 prooeeded 

### under the provlaiotta a? the lav relating to oolleatioa~ipf 

### state and ootmty delinquent taxes and that you only **dealm** to kmv If it 

### la **per** missible, In our oplnlon, to sell **the** property under the statutory procedure provided in 5UOh cattba for the aale of property held 

### W fh# state, by 

### virtue of the school 

### dlatrlot having bid it in at a tax sale **and**aftbr having held the sameby virtue **of** a aheriff~a tax 

### deed over and above th@ statutory rudemption 

### period.

Wehave 

### not ntentianed Article 7345-b in tbit oplnl&~ It VW enaoted and became effsotive In 1937. Wefind nothing in the prcviaiona of that Act indtcatinp; that it vaa intended to apply in lnstancaa vhere f-1 ju@ent for deV.nquent taxes bad alrbady been obtained. Wethink this point cimld be said to be ruled by the hold.lnS in the ~888 of City of SanAntonio OS. Berry, aupra, vhbh oourt said:

*Aavaa said in our or&irml statement the tramcrlpt’ does not ahov whenthe erlgiDa1 petltlon vaa filed. l + l It is alear, we tblak, that if the ault
ma brou&t before the statute vaa paaaed, the proowdlnga .vould hot W,affeated by Lt. Sot only is there nothing to ahov that it vea inthaded to 

### abrblge any exiatlng renedi.ea **oaaferred** by lav l l + but it ii clear that 

### this saWh3n tt&a to have only a fu$we e;$;t and uaa not intended to operate upon sxFbtl.116
.c
I-t 

### la our f'urthk+r o inion, therefomi, l&&t Artiole 7345-b 1.8not oontrolling 

### nor app Picable to the pmpoaM.on submitted by you.
In your request you have.referred ua to Artiolea 7308 and ‘7313 of Chapter 9 of Title 122 of the Raviaed Cfvil Statutes **of** LPaxaa

vhlch you LndFoate in your opiaion al t 

### ‘beatilloable to the proposItion eubrpltted by you, Ue do noa”bsllevr~thoae statutes are applloable. They are a

### part of Chapter 9 of Title 122 entitlbd %ok taxes on unmadered lands” and deal tithHonorable ShelbyX. Long, Page lo

instancesof stmmaryraleby the tax oollector. In our opinion 

### EO.o-683-~, a aopy ofvhiah is enclosed,we held that the Tax Ammssor-Colleator has no power to levy on nor sellreal estate fordelinquent taxesexaeptafter foreclosure of the tax lien by a courtaaprovided InArticle 7328-A,R. C. S. of Texas. We think the aonclualonthereinexpressed is llkewiseapplicable to salea of real estate

### for delinquent taxesby an independent sohooldistrict.

We gather from the faatm stated inyour letter of lnqulry that theprocedureoutlined in thatpart ofArticle 

### 7328, not quotedabove,vas iu all things followedand that at the aXI8 of the land for taxes, the sohooldistrict

### beeame~ thepurchaser,and

a deed vas made to itby the sheriff in’aaoordencewith the statute. It lamade further toappear that elnce the ovner did not 

### redea the landwithin theperiod of redemption,uhlchhas long aiuoeexpired, thedistrictnov desires to eel1 the laud. Pour question is,what is theproperproaedure tobe folloved inmakiug the sale?



### Wethink thisquestion 

### irr-alearly ansveredSb~c~ha&art of Article 

### 7328, whichve have 

### f+ully quoted above. Article only refers to land sold to the State,but whichve have held 

### also applicable to schooldistricts,when lnvcaked~ by tham,
ve believe It would be proper for the sohoolboard to pas6 a reoolutlonand to atate therein thepertinent featswhich are required by thequotedportion of maidArticle tobe containedin the sheriff’spubllehednotloe,
as the statutedirects. and requestinghim to sell saidproperty A certifiedoopy of theresolution

### should be furnishedthe sheriff. 

### Suoha reeolutlon

### maynot be neoeasary, but it Isundoubtedlynot improper. The sheriffwillprepare

### and publish thenotloe of sale in accordmoe with the statute;sell the laudand, inbehalf of the sahooldietriot, executea deed oonveyingtitle to Bald laud to the puroharer.

With reference to the notice of sale required tobe givenby the sheriff,under theArtlale above oonalderqd,ve oall your attention toAata 1941, 47thLeg., Reg. Qes., Oh. 

### 303, H. B. 193,p. 480, and especially to aubd. 4 of Article 2ga thereof.

Ue trust that, in thismanner, your Inquiryhas been fully answered.

Your8 very truly

&Ire.l Encl. ATTORNEYQEWBRAL OF -8
BYtA--Qq*~h

Rarold l@Craoken

Aasiatant

%f$