, . h. -_ 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUrnN 

fronorabla 8. Jude05 Iklah 

gouaty Attorney , 

Biylor county 

Seymour, Taxer 

DSU SIT1 

OplnIon so. o-3977 

Rat Sal; o? land purohnrecl by * 

hmIag unit within the two 

j-bar porlod of rbdeptloa. 

‘lour latter reque*tiag our oplnfou in rarateao~ 

to tax **la* by a taxing unit contains three queatIoa6 

which we uI11. aam*? In the order pra*antad by you. Your 

flrat quartion read* as follower 

~(1) tray a taxing unit purohasar of ~l*ti 

at a tax sale, before the period Of redauptI0n 

g~a:~pIrad, sell at prlvata sol* l uoh tag propEn Opinion no, O-1999 thla dspar&*at ruled $hat 

the purahaainq taxing unit at a tatiforsaloaur* sale oould 

sell it& Iatereet la said property withIn t,ha redemption 

period. A oopy of l uob opInIoa is en*lo*e4 Sort pour Iator- 

. station. ~8 to what Interact I# thur oonvbyad we call your 

attbntion to CpInIon Ea. 0-980~ et thla d*pmt&ent Id whI*h 

we held a8 iollowrr 

“It Is our opinion that a taxing unit pur- 

#maw o? land at a tax aale mar, bbfore the 

period or radmptioa has expired, 8811, aon~ay 

or assIgn st private sale It8 rit$t to ra0aIV0 

tke re6amptIoa money mm the ownerr toaather 

rrfth the title rhIoh Ml.& ra8t UpOn failurn to 

radeeaa within tha otatutory priob.= 

Tee first quartion Is th8mmm8 umrara6 in the 

arfraatlra and a oopy ot this opIaloo la al80 l aoloaad r0r 

your &rcamatIoa. 

Tour rbeoad qtwbloa raadr aa follaa: 
., 

I ..-. 

'780 

Honorable R. tu48oa Beloh, P8ga t 

*( ll) ëIt l ta x la g unit b o a r h & a rush a uth o r ity, what I8 the k lld or ohuaotar or dea d 

l xoouto6 by the tulag unit8 and who axaauta8 

the dead for tb State, Couatyi City a& Bohool, 

an& what I8 tha naouury prooodura thorafor? 

Yor a a mp le, If the Couaty h a 8 the l uthorI8y to 

8oll tax property bid la by it at a tax aala 

baiora tha radaaptioa period upIra8, end et 

grimto nla, do oxooutaa the doad in bahalf . 

or the Couey?* 

In Oplaion Ho. O-W0 thlr dapartaaant ruled a8 

r0ii0w8 I 

*It I8 our opinion that the right to raoaIta the radamption money llheuld be ooniaya4 

by a, quitolab dead to the land ooatalnlng an 

~aa8Igrmaat alauaa by lrhioh t3a graatas is apeolfloally 8roIenafl the rig& to oollaot the 

moaay from tlm (imar and to Iaaua to hIa a raoalpt for the raar. ë;?Il tahta 8 doer not provi&o that the purahaaar shall axeouta auoh a 

no81 t but the waar ahoulU hare the right to 

dean8 l ad noaIra mesa atIdaaaa In writing 

that ho had radaemaa hla 1-d rithln the time 

and amnor prorlaad by law.* 

x8 to who should uaouta the doab it la our oplaIon tht t..ho aaaa should be l xaeutad bf the goveralng body 

of either the aouaty, olty or rohool dirtriot. Our l eloaad 

OplaIoa’Bo. O-1939 prararIbr8 the maanar ot l xaoutlag wash 

a dead or l adgnaant In a oaao whora the Stat0 I8 the purahaBi tulry unit. 

four thtrd qua8tlon read8 a8 r0um88 

"(8) Whrra a t8x aid raoIta8 that tb propl r8y war bl1 la bl the Btata, Ccuaty, City aa4 

8ohoo1, la it naaa88uy that all rush taxing 

unit8 jolo in tbo uaoutlon of the 6aaO where 

the pro rty la sold a8 private ado mnd baforo 

the pa,r r d oi ndamptIoB ha8 upload?* 
. 

,, ’ 

Eoaorabl.8 R. Judaolr D&oh, raiis3' 

;&icla 7345b, supra, pro&¶88 that ona taxing 

unit aha .l puraiaea the property icr Itoalr and ror the 

~8s and banarIt or tha otholr taxing units. %owevsrPI 

whom ttr dard reoltea- that the propartf is Bold to tho 

State, aouaty, oity and l obcol dietriot It I8 our opiaion that a?1 of aald taxiu@ units, an to-owners, would 

58 required to uaouta a joint deed or l a a ig n8ent to the 

purohaaar. 

!:a trust that tka rowg0iryt fully aaswora your 

Iaqulry. 

&ovm OCT 23, 1941 ?3ura wry truly 

ATTORNEY GiQUBG 

.