**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS**

**Eonorablr R.**  I, Bladsoa Countr **Attornrr** Precmlo county 

### mrra, Ta~r
Dear sir,

a purahaseretreolosure 8~10,

**0r** dainquent in**yerr redrmption**  period **to** pr;;ro;,auohland from ror- .

otter, prb110ntlng for the cpinlon or thir departsent $ho two qucrtlcasaborr 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*otlrelyoollrot its ter rwenuer. through themedium of rsuoh tax sales.. Ii **Art1010 7284a**  **and** Artiolr **72848,** Vernon*8 Annotate6Civil Statutes,govern the **rademp-**BonoreblrR. 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 ownerham the laaaar burden of pey'ing to thr purohasaret 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 aacondyser 

## or tha radamptloaperiod; and, am regards tho revenuuI8 of tha 6tat8,you **point** out In oonnaoticmwith your **raoond** inquiry the axtrema raluctanoeof poaalblapurohaaara to bid la property 0rramd at rorool08~ a&la r0r state, oounty and l

ohool **district** terms for fsar that **during** the rademptlonparlod tha atata school land involvedwill ba rorrekited

ror **non-payment 0r**  dallnquantintersat theraon dua the State, or that upon peyuant of 8uoh interast during auoh rademptlonperiod to protaot tha property fraa rorroiture, tha emount 0r Noh paymantawill be lost by tha owner tandaring only the mount oi momy set out In tha redemptionatatataa.

The oonatltutlonalend statutoryprovision8 originallydsalgnad to protect propertyowners fran tax Bales by affording them radamptlonrights proved entirely lnadaquetaror this purpose, end the oonstruotkn and llmitationapleosd thorconby our oourtaworked much unraaaonebla 6lsorMnatlons and inaqualitlaaupon the tar peyar that osrtaln emendamtnato the epplioeblaconatitutlonal and rtatutory provision8beam neoaasary.

Art1010VIII, seotlon 13, Constitutionor TSXES, prior to its emandmentRwambar 8, 1932, provided em follows:

TrotIaIon~ahall be mada by tha

rirat Laglalsturafor 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 shallbo 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

det0Boaorablo 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, thoIn regard to tha rodomptionof property frcol tex atatutodoolaretoryof tho iongoing ooaatitutlonalprori8lona

### was Art1010 7223,Rovlaad Civil Statutaa, 192s. whloh provldoa

### am fallor@:

.*Thaowaor 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 statutoryprovlalona wore **ooaatruod**by our oourts to apply only to aummery aalasmad0 by tex oolleotorarrom the **tax** roLla, and not to salesmade **under** forooloauraof 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, oneotadArtlolaa 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 leviedby 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 entltlodto the poeaesaloa oi the prop

### l rty mold for taxes until tho oxpiratloa 0r two per8 rrom tha data 0r euoh amlo."

Wmnovor lend la aolh under 

### a deorae and judgmentof court for taxes levied by or for the State, or by or for any Countywithin 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 purahaaorat such ears; provided that the puroheaeret euoh forooloeure sale, end his asslgna shell not bo oatitled to the poraoeafoa 01 the property soid ror taxesuntil the oxplratloa or two years fran the date of auoh male.*
Thereeftar,00 November 0, 1992, **an** amendmentto ArtioloVIII, Seotloa 13, Conatltutlonof Texan, became effective to provide eo followor

Vrorlsloa ahejlkbemade by tho rlrst Legl8laturofor the spoody aalo, without the noooaaltyof a suit in Ccurt,
or a aufrlcleat**portion** or all lands **and** of&r propattyror the texaa duo thereon, mad every year thoreerterfor tho sale in like mannar of all leads and other proparty upon whioh 'thetaxes have not been paid; **end** the dood or oonreyenoo to the purohaaer **ror** all lands **mad**other propsrty thus sold shallbo held to teat **a** goad an4 pe.r$eot.

tltlo in tho purohssar themor, aubjbotto bo lmpeeohedonly 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 tbllowlngbeala:
*(l) Within tho,rlrat y&ar of tho redemptloaperiod oppn tho peyment of
the amount or manor paid ror the land,Honorablo R. I. Blod8oa, Sune 13, 1939, Page S

lnoludlngOne ($1.00)Doller Tax Deed ReoordlngFoe mad all 

### taxes, ponaltles, interestend oosta paid plus not exaeodfng twenty-flvo (25s) percent or the e&- gmgeta total;
"(2) vilthla

the last **year** of the rodomptlonperiod upon the payment of the amount or money paid for the land, la- .cludlng

Cw ($1.00)Dollar Tax Dead FiecordingFee end ell taxoa, penalties, intarast and oobts peld plus not exoeedlng rlfty (30%) **per** oent or tho aggregate total. (See. 13, Art. 8, adopted olootloaNov. 8, 1932.)"

In OpinionRo. O-46 by this departmentunder date 

### 0r January,

7, 1939, to HonorableMorris ROlBtOn, COunty **AttO~ay Of**  **Titus** County it was held thet the foregoing oonstltutlonal provisionwes not **Self-OxaOUting** but merely dlreatod the Legislature to put certain laws into eifoct, end that tho Laglalaturehad 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 salesmede 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** ratherwlththo redomptloa fsetures or this amehdment.

It la our thought that tha Leglaleturooomplled with tho redemption provlrloas of this oonstitutional amendmentby the amendmentin 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 rollowingbasla:
"(1) Hlthin the rirst year **0r** the redemptionperiod 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 thereonplum tea par cent (10%) of the aggregatetotal.
"(2) Within the la8t year of the redomptloaperiod upon tho payment of tho emount

of money paid ror the land, laoludlngCne Dollar ($1.00) tax doed reoordlng

## re6 en4 all taxe8, ponaltlo8, lateraitend coats thorOefterpal4 thereonplum tltenty per oeat (20%) oi tha aggregatetotal. 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 propertyunder the same provl8lona.

VOO. 2. This Act la intended to apply to and govern the amount **naoaa** aery 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 Stat**utes 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.condltlon8thereof 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 legalmethods **usad in**  **making** NCh aelea. Wo think this language WIS designed to and does, in faot, oorreot in all things tho llmitod oonetructlonplaced 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 lelea **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 Legislatureupon the Nbjoot, and bolng l full, oompleta**and** adequata statute upon the **aubjrot of**  tax redemptloaq,**end** in aooordancowith tho oonatltutlonal mandate.,

it **would** seem to us that uador prlnofplea of atet**utory** constructiontoo 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 atatutaupon the aubjeot. Th.ia ooaolualoa la atrengthonedby 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 L6glaletureto reduoe it, and tho fact that it ought to **be** reduced speedilyror 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 roreolosedby the oaeo 6r RLnkson fs. Lorenao IndependentSahool Dlatrlot, 109 S.K. (26) 1008. Horo this doalaion turned, in part, upon the thlldlty of a deoree **end** judgment foreclosinga tax lien 

### ror aerteln ladependantschool dlatrlgt taxoa, end provided that tho amlo thereundershould bo subjoot *to tha rights or tho owner, or anyonehaving 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 proYlaioaawer6 in keepingwith the terms of Artlole 72240,Rerisod Civil Statutes, **192S, but**  eppollent oontendedthe,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 rerer**enoe** to sales made under **judgments or** BonolableR. I. Bl.d80+,Page 8

.

. foraolosuro

## or that aot, Ilk8 tax liens. Yoreover,

ell other8prior 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 radomptlonla aonoernad,to melee ot real satateunder ror00i08ur8

## 0r tpr liens 

## awing
to nohoolend other

### dlatriota ameted tidsr the lewa or thr ateto. Tba aonlrtltutlonal prov$aionror auoh rademptlon,artiolr 8, \ aaationlS, applied only to ammew sale8 mede by tex aolleotoraSrom the tar rolla end not to .aalea

madr under roraaloeuro0r tax 11858 by court juagmanta. 

### c1t.y 

## or sari MtOnlO f. Barry, 98 Tw. Sl9, 48 8.~. 496; C011158<etel. 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.* (Vndereooringaura;)

In-the f?a?-oiBeotlon e or ~rtiola 7ef33,as amended,Ravlaed ClrLL statutea, 8paolSioallyonlerglngthe scope end epplioe$lonot thtizedamptlon statute,we oannot 806 how tha court reeched It8 conclu8ion that nothing ia

_ found in either the Constitutionor auah etatuta,Art1010 7289, to extend thair appllaatlon. We hsra heretoforeax**p86ed 0~**  tie~a **up05** th8 l **rr00t or**  **thi8 4ua05h5t,**  but theaa observationsaannot stendbetom this daalalonwhere the quaatlon **at iaaus**  **wea** 8qqarLlypresented end **deaidod.** The judloiU departmenthes l pokea upon thla pueetloa,‘end lt is beyond tha prorlnoror daalro oi this departmentto **disturb** 8uohholding.

By foq eaoond quastlonyou desire to be edvised if
en w.ner or land, aold uader judgmentand deoraa or rorealoaure for state, aounty and sahooldlatriat taxaa, aould, upon r6- deeming 8uCh land lntha mode and snanner providedbf the statute above dlsouuesed, be raqulrad to relmbursathe purchaser et suoh tax sale ror such GupL 

## or money ea eel4 purohiaarailght be atxnpellad

to par for dallnquant15tam8t on state aohool **lands to**  **prevent rorieiture**  thereof.

That e purohaserof encumberedproperty or iipurohaaer et an sxaoutlonor Judloial sala 18 sntltlad to proteat hle lntsrasf thereby eoquirsdby 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 axtendingthis 

### l qultabl4boatrim or rubrogrtloa to thr pepa4nt 0r 4411nqu4at lat4r4at 05 aohoolAt3548, 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.luidundrr en inrelid rorrolo8uroor 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

qultebleprlnolplr of rubrogetlonand therrbr b4ocar 8ubroget44to 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 oonditioaor having tit14 edjudgad in him, to lmm4dlet*l~per into th4 regirtry 0r th4 o~urt, ror the ben4rit end rrlmbure4nentor 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 w61mply bad l li4n Upon the land to ~4our4 the dlrburssmentrmea4 br him.'

Under thla euthorltrwo era **OOnstreinOd to**  hold that 45 ormar or lend 

### 8Cldu5der~judgm4atmd dror4a 0r court ror the texsr in queetion,a0uld not bo roquind, es 

### a 005diti05 or pro-raqulalteto tha rademptionOr 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 rorroitur4during the r4domptAonperiod. Cn the oontrarye tha owner would be 45titi.d to rrrrat 4 full e5d oanploto Mdomptloa b 8tetut.,dI rollcming the lrttrr or th4 governingrodamptloa

8ou68.d 

### quind. 

### l bovo, .payiagonly the amount thanid r.-

But th4 purchaseret 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 pslloebler4demption rtatuto,n4?4Xth41488 auoh land will rrturn to him ohargodwith thr 8tat0'8 lion for dellaqurnt intar48t 05 auoh lend. TO this lien the purohaser et tax ralo ha8 b4oOm4 4ubrogat.dby tirtu4 or him paymant **or** much lat4nrt to the Etato, not a8 l m4ro roluatrrr bu,tto

# .

.--- .- . . 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'

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