._ 

Hon. Geo. H. Sheppard 

Comptroller of Public Accounts 

Austin, Texas Opinion Non. V-586: .-' 

Re: Rendition of property 

during period'of re- 

., 

demption following 

: ,. sale for:.delinquent 

;'~ .~' .',. 1~ :taxes,: and, amount :.:,. L 

.: ~.' necessary. to. redeem;.:"' :. 

Dear.Mr. Sheppard; 

. 

,~. ~. . . 

'Your letter requesting our.opinion upon the 

above captioned matter read.s as follows: 

*'Upon'r;eading then case State vs. Moak, 

et al, 207 S. W. 2d, Page,894, and reading 

Artick 7365b, as amended,~this department 

is confuse&as to whether it should require 

property sold for taxes tc remain onthe 

tax roll during the period of redemption, 

and in what amounts the original owner would ~ 

be required to pay In order to redeem his, 

land under the following circumstances: 

"1. What amount would the owner be 

required to pay to rede~em'his property within the second year of'the period of redemption where the title to the property still 

remained in the.taxing unit? 

"2. What amount would the original 

owner be required to pay to redeem his land 

during the second year of the period of re-- 

demption where a third 'party had bought the 

property in at first sale; and 

"3. Where the third party had bought 

the property at a subsequent sale and paid 

less than the adjudged value? 
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. ;.,, .-4 

Hon. Ceo. H. Sheppard -.Page 2 (V-5%)~ 

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"4. ~1s then purchaser other than the 

taxing unit required to render the property 

and pay taxes during the period of,redemp- ,' 

tion?'t 

The Supreme Court in State vs. Moak, et al, 207 

S. W. (2d ) 894, held that taxes do not accrue on land Mhile 

the title is held by a taxing unit for itself and for the 

benefit of other taxing units during the two-year redemption. 

period. This,holding was based on the ground that ."The property was exempt from taxation while held by the City for the 

State, the County and itself., . .I' If the taxable tit10 was 

still in the original owner, 

-?. 

and not in the purchasing taxing 

unit, it would not have been exempt from taxation. 

chaser at a tax foreclosure sale, 

The purwhether a taxing unit:or a 

private purchaser, acquires the same character of- title: You 

are therefore.advised that the purchaser and not the or.iginal 

owner is required.to .render the property for taxation; 

. 

.Sec..l2 of Article 7345?~, V. C: S. reads as 'follows: 

'*Sec;.~ 12;, Inall suits heretofore qr 

hereafter filed.to'collect delinquent taxes 

.against property, judgment in said suit shall 

provide 'for the issuance of writ of possession 

within twenty (20),.days after the period of 

redemption&all have expired to the purchaser 

at foreclosure sale o'r its or his assigns;~but 

whenever ltind is sold under judgment ins such 

suit for taxesj the owner of such property, or 

anyone having an interest therein, or their 

heirs, ,assigns or legal reprssentatives;may, 

within two (2) years from the date of the filc ing for record of the purchaser4s deed and not 

thereafter, have the right to redeem said property from such,purchaser on the following basis,, 

to wit: 

."(l> Within the first year of the redemption period, upon the payment of the amount of 

'the bid for the property.by the purchaser at 

such sale, including a One Dollar ($1) tax deed 

recording fee and all taxes, panalts^es, interest 

and. costs thereafter paid thereon, plus twentyfive percent (25$) of,the aggregate total. 
_. 

Hon. Geo. H. Shappard - Page 3 (V-586) 

"(2) Within the last year of the redemption period, upon the payment of the 

amount bid for ,the, property at such sale, 

including a One Dollar ($1) tax deed recording fee and all taxes, penslties,,interest 

and costs thereafter ~paid thereon, plus fifty per cent (50%) of the aggregate total; 

and no further or additional amount than 

herein specified shall be required to be paid ,.' _~ 

to effectany such redemption.. 

!'In addition to'redeeming direct from the 

purchaser, as aforesaid, redemption may also 

be made upon the basis hereinabove defined.as 

provided in Article 7284 and 7235, of the Re- .,' 

vised Civil Statutes 0.f Texas of 1925. The 

term 'purchaser' as used in this Section shall 

include any taxing.uni~t purchasing property'at 

tax foreclosure sale.~ As amended Acts 1947, .' 

50th. Le,g., y1061, ch. 454, § 2." 

-The above1anguag.e stating the basis upon which 

property may be redeemed is clear and unambiguousr .' 

You are therefore'advased in answer to your. 

questions.l, 2 and 3 that the or$ginal owner may redeem 

'the property from the purchaser, whether a private purchaser or a taxing unitpurchaser,~ within the first year 

of the redemption'pei6od, upon the payment of the amount. 

bid for the property by the purchaser at t,he xoreclosure 

salei plus One ($1) Dollar.and the amount ,of all t&xes, 

penalties,~interest and costspaid by the purchaser or his 

assigns due on the property since the date.of the judgment,. 

3f-any, plus 25% of the aggregate total. The original 

owner'mdy redeem within the last year of the redemption 

period by paying the same amount except he must pay in lieu 

of 25% of the aggregate total, 50% of the aggregate total. 

The adjudged value or,the amount received at a subsequent 

.sale should not be considered in arriving at the amount re- 

.quired'to be paid in order,to effect a redemption. 

You also inqu%re;as to whether or not property '.. 

sold ata-tax foreclosure sale ~should remain on the tax 

rolls during the period of redemption. 'nle have already 

stated herein that the property should be rendered for taxation by .the purchaser. at the foreclosure sale. This is 

true even'though a taxing unit is the purchaser. Article 

7151 V.C.S. reads, in part, as fo13.07,qs: 
*. 1 .:. 

4 : . 

Hon. ~Geo. K. Sheppard - Page 4 (V-586) 

'All property shall be listed for taxation between January 1 and April 30 of each 

year, when required by the assessor, with 

reference to the quantity held or owned on 

the first day of January in the year for which 

the property is required to be listed or rendered. Any property purchased~ or acquired on 

the first day of January shall be listed by or 

for the person purchasing or acquiring it. If. 

any property has, by reason of any special law, 

contract, or fact, ,been exempt or has been claimed to be exempted from taxation for any period 

or limit of tim~e, and such period of exemption 

shall exp~ire between January 1 and December 31 

of any year, said property shall be assessed and 

listed for taxes as other property; but the taxes.assessed against said property shall be.for 

only the pro rata of taxes for the portion of 

such year remaining. . . . .'I 

After rendition by a private.purchaser during 

the period of redemption, theeproperty should be assessed 

for taxes., After rendition by a taxing unit-purchaser 

during the period of redemption, the property should not 

be assessed for taxes as lon as the title is held by the 

taxing unit. State v. Moak 7 supra). abut if the ~property 

is redeemed by the original owner or sold'during the period 

of redemption to a third party the property should then 

be assessed and listed for taxes for the pro rata.part of.' 

the.taxable year remaining. See Childress County v.. Schultz,. 

199 sqq. (2) 860. The tax rolls should reflect the date of 

the ~purchase by the taxing unit and the date of redemption 

or-ire-sale and marked during this period nTitle.held by taxing unit - tax exempt" or words of like import. In this connection see our opinion V-252 a copy of which~~is enclosed 

herewith. .i 

~.suMMAFlY~ '~ ,; 

The purchaser at-a tax foreclosure suit " 

should render the property for taxes. State 

:.v: Moak, et al, 2G7 S.W. (2) 894. The property may be redeemed by the original owner as 

provided by Sec. 12 of Art. 7345b, V. C. S. 

The property should not be assessed for taxes 

during the time it is,held by a taxing unit, 
. 

Hon, Geo. H. Sheppard - P&e 5 (V-586> 

but in then event of redemption or resale, it 

should be assessed for taxes for the pro rata 

part of the taxable year rema~ining,, ,Child.res$ 

Co. v. Schultz,, 199 S.W. (2) 860. 

-nWG/lh:wb 

End. 

e. 

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.‘.::: j. . 

.‘.’ ” 

Yours very truly,~ 

ATTORr?EY GENERAL 0' TEXAS 

‘By k+++++@e 

ki. V. Geppert 

Assistant 

ATTORNEY GENXXAL .-;..'.