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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 * 

### hmIagunit 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 

### rrfththe 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) ëItl taxlagunit b oar h&a rush autho rity,what I8 the klld or ohuaotar or dead 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 ample,

Ifthe

Couaty ha8

the l uthorI8y to 8oll tax propertybid 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 moneyllheuld 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;?I8 l tahta 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 radaemaahla 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 ladgnaant In a oaao whora the Stat0 I8 the purahaBi tulry unit.



### four thtrd qua8tlonread8 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 unit8jolo in tbo uaoutlon of the 

### 6aaOwhere the pro rty la sold a8 private ado mndbaforo the pa,r rd oi ndamptIoB ha8 upload?*. ,, ’

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

;&icla 7345b, supra, pro&¶88 that ona taxing unit aha .l puraiaea the 

### propertyicr 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 la aign8ent to the purohaaar. !:a trust that tka rowg0iryt fully aaswora your Iaqulry. &ovm OCT

23, 1941 ?3ura wry truly

ATTORNEY

GiQUBG

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