### 840

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

**Bonorable j** **’ 4gar**  **Hutohlnr county**  **At toraey**  Bunt **Count7** 

### Or*anrlllr, Tera8 Oplaloa lo. O-6978

Dear Sir:

r period 

### or redomptloa It agpears that under lcla 73kSb ~the City of oonvay thl8 property at er for er. mount less tiar. 03 tLAsysecure 8 written

**-The ,uastloo**  **we went**  

### anawerad **by your**  

### de__ 

### pnrtzent is’ whc;tha:, or not ths prooeduro in the preoedlng pora,-.-s?h Is velld.” outlined

:‘.eassune from your letter that the six aonths parlod after the two year redsz$.im period Las 

### hlS0 expired. Ye

### Bonorabls ii4gar Butohlaa - ?sgs .2



### 8180 note that the judgcleat or 

### the oourt 4rorro4 aol

### i

### judged ralua of the **property.** 

### hotion 5 or **Art.** 

### 7365b, v. A. c. s., es meaded, provides **as** 

### Sollaa:

Yieo. 5. Up onthe 

### trial or l



### ald carlao the 

### Court ahall hoar o~l4enoo **upon** the raaaoaabla fair value or the propmrtf, an4 shall 

### inoorporak in 

### its judgmnt a

### finding of the raaaoaabla fair valua thoraOr, 

### in bulk or la paroala, llthor 

### or both, **as the**  **Court** 

### maydoompropor, whiah raaaoaabla 

### ralr talus so found bJ-the Court 

### la hanaftar l

### ometlmaa atyl.4 

### ‘a4ju4g.4 value, rhlab ‘abjudgad 

### valua’ ahall 

### bo the ralur as ,ofthe 

### 4ata of tha 

### trial ~4 shall not aaoaaaarily 

### br thr ralur at the tlatathr aaaoameat ot thr taxoa was 101340; 

### prorldrd, that thr

### burdaa OS proof ahall 

### br onthe omar or **owaora** or l uah proprrty in 

### l atabllahlog 

### tha ‘fair talus* 

### or l 

### djudgrd nlua 

### aaprorid 

### lg thla l 

### aotioa.m

or pra 

### ~4108, M **3** 

### It 

### h&aborn ho14 that la tha l baonoa of a showing 

### tha 

### raw8 onthe

### gmrt 

### or theoourt 

### to rat8bll8h “a4 udgod valU8” 

### wouldnot oparrtr to invali4at~ the **jUd& meat.**  In 

### tha oaaaof **Buraoa** 

### 7. Clt (24) 921, la aa opinion written bl f **Of** SllvrrtOn, 138 S. B. 

### uatloa Follay, tha Amsrlllo Court or 

### Clvll -Appaala 

### stat04 as 

### roiiowat

wFurtharmore, them la no showlag that thr oourt was~requeated by tha **appdlaat** 

### to l

**djudgr the**  

### talus of the property. Thr 

### trial oourt nodoubt would hava 

### oox~pllo4with l 

### uoh a roquaat ha4 it **bsma** 

### ma4a. No praJu4loa having bsra ahown **by** 

### thr oourta om&lfln in 

### this respeot thr 8aalgnmaat la ovar-

. 

### Tz~arule of lzw was agafr? stated 

### by the ssue court in the oase OSLove v. Spur Iadependont Sohool Dlatrlot, 143 s. ::. (2d) 

### 793, as roilows:

“Thedefendant oo~~pls~s 

### OSthe iellure of the acurt t; :lnti ani announce in hls judgz,eat the reascneble ‘fair velue’ o? the progerty on whloh taxes were due for ths grars 1935 and all prior gears as required by artlolo 73LSb, srotlon 5. **The d** l **fendent** 

### 414 not appear in the trlal oourt, did not sttaok the recessed value of the property, did not furnish a statecent 

### 0r faota. nor does he **contend** in this,



### Honorablo **iidgar** I?uto:.las- Pago 

### 3

oourt 

### that his property was not raaessad 

### at a ‘fair vrnlua'. The statute 

### providesthat tha burden of 

### proof shall bo on tha ownar ot delinquent propa.-tyto

### eatablish the *fair v8lua* 

### asprovl404 thoreln.
*In Burson v. City of Sllvertoa, Tax. Clv. App., 138 Y. **W.** (2d) 921, this oourt inan oplnloa by Ar8oolrte Just100 yollay 4atomlaa4 

### this question la prlaolpla sgainat tha 4orrn4ant~a oontaatloa.m
Saotlon 9 ofArtlola **7345b,** V. **A. 0.**  **S.,** raada in 

### part as 

### rollowa:



### 'See.9. If the property be 8014 to anr taxing unit rhloh la a party 

### to tha

### judgamntunder 4aor80 0r oourt 

### in said l ult,tha tit10 to 

### 8814 property shall **bo** bid 

### inead ho14 

### by

### the taring 

### unit purohas

### lag same for 

### tha **uaa** aa 

### beadlt of ltaalf an4 sl.1 othar taring units whlah 

### are !artier to tha suit an4 whioh hara barn adju48o4 n said 

### suit to ham tax liens against auab **proparty,** pro 

### rat* **an4 In**  proportion to

### tbo amountof the tax llraa la favor of sald rr6Peotlvo taxing units 88l atabllaha4 by the judgr&entla l ald suit, sad ooata an4 l xprnsea shall not be payablr until sals by l uoh taxing 

### unit so purohasing s-8, snd l uah property ahsll not be 

### sold by tha kxlag 

### Ualt purohaalag a8ma iOr lass than the adjude. vslua UmraOf or tha amount Of tha judgmmta **against tha**  **property** in aai4 

## l ult, uhloh

### everla lower, without tkiawritten uonaoat of all taxing 

### units whloh in

### an14 judgment have **barn** 

### found to have tax liens a.cainrt

### such property; 8nd when sr;ch property 1s

### scld by ths taxing unit 

### gurohaslng sane, the prooeedE thereof shall be reoelved by it for aocount of itself and all other said taxing unite edjuGged in ?a12 suit to have a tax lien aga:nst such property, 

### and after paying all oosta and ex?enees, ahall be distributed anong such taxing units pro rata an3 lfi proportion to the h.KCJEtOf their tax liens against suet‘
.property as eotrbllshed in said judgcsnt. ;onsent in behalf or the State of Texas under this Seotion of this Aot 

### my be Given 

### by the County Tax Collector of t&e oouaty in 

### whloh the property 1s 

### looated. “Frovided thr:t :I sale has not been fcade by such ;urcheslc,< 

### texing, unit before sir r.onths after thd

### Honor8blr idgsr Hutohlnr - i'ago 4

re4OmptiOa pariod pr0vl404 la Saotion 12hereor haa rrplrrd, it 8hall 

### thereartrr k the duty of the 

### shuirr **upon writton**  **rwwrt** 

### rr084**mf taxln(I**  unit who ha8 obtain.4 a jud@mnt in 8814 **rult, lo**  8811 8814 **prOp8?tr** 8t pub110 OUtOry to 

### th8h@h.rt bi668r rOr o88h 8t tb0 9rlaOlp81 8ntr8aO8 Of th0 oOwhOU88 **ill** thr **OOUatJ rb8r8ilJ**  **th8 lad**  **1i88, 8ft8r**  **&iVillg** nOti **Or a818**  **ia th8**  **MDII82** 

### nOWJW88Orib8d iOr 8818 Or **r881 8Stat8**  UIId8r**8IOOUtiOIh**

**. .**  **.-**
**n8 sUp1-8**  **court Of**  **h-8 in**  th8 **0880 Oi**  **Littl8 V,**  

### Donnir 1875. **W. (2d)**  

### 76, h8ld 

### thnt th18 **8WtUtO do.8**  not 

### authorire **th8 8kt8**  **t0 8811**  **pl ’** **Op8rty** 8t **8 prit8te**  

### l **81,. We**  **&O flOt**  int8ra8t the holding 8ad n88Onlag Oi th8 COlUt ia that **088@** to **60 80**  **r8r 88**  **t0** peohlblt **8** pPiTat@ 

### a18 by 

### 8 Oitf rhloh h88 pUFOha886 **PXVpUty** at 

### 8 **t8X fOreOlO8lUe**  **8810.**

**OQ~iOa HO.**  **O-5072** 

### Orth1868partnunt ooatoia8 th8 **rOllOWfJIg 18IIgU8gO:** 

***s8OtiOn** 9 **Or Artia8**  

### 7345b8UthOrlZ88 

### both priV8t8 

### an4 pub110 **881e8, and**  **8 private**  **8ale my**  b8 m848 rlthrr berorr 

### or l **it8p thr**  **rrdraptloa** period. ffow8voc,thet8xlng unit whlob purohasrd the prop8rty **lh8j** not 

### 8.11th8 &pY tOr **108a ‘** ***hali thS**  **8djUd@ V81U8**  

### thOr8Ot Orth8 **=0'S&** 

### Ofth8 **Judgmemts 8g8fn8t**  **th.** 

### proprty in **th8 8Uit,**  whlohoru 

### 18 lOwar, without **th8** Written OOKl8ellt Or all the Other taxing Ullit8wh.iohin tk8 judgnant hare been found toh8vO bx lien8 agalrist **8UOh Qr0JWt.y.** **”** 

### In our Opinion Xo. O-5698, tii8 departmmt ruled that
a school &lstrlot oould z&icea primta sale rour yeerr,art.3r tks bX rOreOlO8UrO SE&e. 

### The **fOl1owir.g 18**  

### the holalng oontslned therain:

"Se do not 

### Om8tEl8 tha **quotsd portion**  **Or** 

### Seotlon 9

### a8 making 

### a sh:erlWs sale the oaly 8ale metiiod evalleble 8ubsequsnt to the pa8aage Of the **81x** 

### uonth8 artsr the rrdeqtlon period. The

## taxingunits are 

### 8till at llbsrty to

### dre0t 8private rale under the written oonsent provision of ths first paragraph Of ~eotlon **9.** he evident intent

### 0r the **hgi8htUre** 

### in adding the 8harlff's sale provlalon va8 to 8ffOrd rellrr uhen taxicg units night be unable to 

### agree with one another on a sale

### ?rloe. Therefore, althouyh ovir four yews 

### heve peesei since the

## 846

ffOnOr8b18Edgar Hutohinr - ‘ag8 5

**fOrOOlO8Ur8 8818,**  **8** 8h8rlw8 81318113**UIUMO8888ry, 8Ild**  

### the PrOparty 

### IMsjr b8 801d 8t prlVZt8 8818 Und8r the oon4ltlcm8 8.t out in the iire parsgrrph or Ssotlon 

### 9.”

**IOU** 8r8 8ooordin~~~ 84?1884 that under th8 raot8 #tat86 in YOU? 18ttU 

### the oontuaplated **priT8te 8810**  **would** be 

### l uthorizrd. In

### a8much **88** no 84judgrd talur m8 8Ot on thr 

### proprrty, lts,prlratr 8810 rt 8ny

### prloauadrr **the emouat**  

### or **the** tax judgmrnt rould rrquirr thr wrlttm oonsant Ofm~h;~th8r **tuing Unit8**  **rho Wore**  **pUti*** **t0** th8 jUd@On,nt. **Ili88iOnW8 COUrt**  **tOI-** the C0Ullt.y **8lld the**  **COUllt~ hX**  **COllOOtO?** 

### for ths State 8re 8UthOrlZ86 to glrr ruoh oon8mt.
\/---, : ~,’ y Youra tug 

### truly

BBC: Jt