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 tLAsy secure 8 written 

-The ,uastloo we went anawerad by _ your _ depnrtzent is’ whc;tha:, or not ths prooeduro 

in the preoedlng pora,-.-s?h Is velld.” 

outlined 

:‘.e assune 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 a o l ijudged ralua of the property. hotion 5 or Art. 7365b, 

v. A. c. s., es meaded, provides as Sollaa: 

Yieo. 5. Up o n the 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, l lthor or both, 

as the Court may doom propor, 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 ,of the 4ata of tha trial ~4 

shall not aaoaaaarily br thr ralur at the tlata thr 

aaaoameat ot thr taxoa was 101340; prorldrd, that 

thr burdaa OS proof ahall br on the omar or owaora 

or l uah proprrty in l atabllahlog tha ‘fair talus* 

or l djudgrd nlua aa prorid lg thla l aotioa.m 

or pra ~4108, 

M 3 

It h&a born ho14 that la tha l baonoa of a showing 

tha raw8 on the gmrt or the oourt to rat8bll8h 

“a4 udgod valU8” would not oparrtr to invali4at~ the jUd& 

meat. In tha oaaa of 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 wa s ~requeated b y th a appdlaat to l djudgr the 

talus of the property. Thr trial oourt no doubt 

would hava oox~pllo4 with 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~a rule of lzw was agafr? stated by the ssue court 

in the oase OS Love v. Spur Iadependont Sohool Dlatrlot, 143 

s . :: . (2d) 793, as roilows: 

“The defendant oo~~pls~s OS the 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 t rlal 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 provides that tha burden of proof 

shall bo on tha ownar ot delinquent propa.-ty to eatablish the *fair v8lua* as provl404 thoreln. 

*In Burson v. City of Sllvertoa, Tax. Clv. App., 

138 Y. W. (2d) 921, this oourt in an oplnloa by 

Ar8oolrte Just100 yollay 4atomlaa4 this question 

la prlaolpla sgainat tha 4orrn4ant~a oontaatloa.m 

Saotlon 9 of Artlola 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 judgamnt under 4aor80 

0r oourt in said l ult , tha tit10 to 8814 property 

shall bo bid in ead ho14 by the taring unit purohaslag 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 amount of the tax llraa la favor 

of sald rr6Peotlvo taxing units 88 l atabllaha4 by 

the judgr&ent la 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, uhlohever la lower, without tkia written 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.KCJEt Of 

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 12 hereor 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 th8 h@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 nOW JW88Orib8d iOr 8818 

Or r881 8Stat8 UIId8r 8IOOUtiOIh . . .- 

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

Donnir 187 5. 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 Or th18 68partnunt ooatoia8 th8 

rOllOWfJIg 18IIgU8gO: 

*s8OtiOn 9 Or Artia8 7345b 8UthOrlZ88 both 

priV8t8 an4 pub110 881e8, and 8 private 8ale my b8 

m848 rlthrr berorr or l it8p thr rrdraptloa period. 

ffow8voc, the t8xlng unit whlob purohasrd the prop8rty 

lh8j not 8.11 th8 &pY tOr 108a ‘*hali thS 8djUd@ V81U8 

thOr8Ot Or th8 =0'S& Of th8 Judgmemts 8g8fn8t th. 

proprty in th8 8Uit, whlohoru 18 lOwar, without th8 

Written OOKl8ellt Or all the Other taxing Ullit8 wh.ioh in 

tk8 judgnant hare been found to h8vO bx lien8 agalrist 

8UOh Qr0JWt.y.” 

In our Opinion Xo. O-5698, tii8 departmmt ruled that 

a school &lstrlot oould z&ice a 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 taxing units 

are 8till at llbsrty to dre0t 8 private 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 

ffOnOr8b18 Edgar Hutohinr - ‘ag8 5 

fOrOOlO8Ur8 8818, 8 8h8rlw8 81318 113 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 a8 much 88 no 84judgrd talur m8 8Ot on thr 

proprrty, lts,prlratr 8810 rt 8ny prloa uadrr 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 

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