R-257



### OFFICE OF 129



# GENERAL AUSTIN, TEXAS Apr. 4;1947

Hon. B. F. McKee County Auditor Hidalgo County Edinburg, Texas O&&m No. V-124 : ,,Re: Resale of real estate purchased by a county as one of several taxing units at tax foreclosure sale. Dear Sir:Your letter ofMarch 24, 1947, requests an opinion answering the following:

‘%I the case ofaland foreclosure for delinquent taxes wherein the Countyof Hidalgo holds title as Trustee for itself and other taxing bodies, I.would like to know ifthe County has a,right to sell this land under the usual procedure ofpublic sale and sealed bids accepted by the Commissioners’ Court and the interested taxing bodies, but after executing said tax deed to the puichaser ieceive in return an oil, gas and mineral deed to apart ofthat oil, gas and mineral interest conveyed to the purchaser in said tax deed. May the County go so far as to make the return of such amineral deed to the County a condition precedent to the sale ofthe property. If such a’ transaction would be valid itwould be of great benefit to‘this County.

‘We would appreciate your opinion as to the’ validity ofthis transaction or as to ameans of returning amineral interest intax deeds executed by the County.

‘I am enclosing the form we propose to use for taking bids for the purchase of land and the mineral deed to the County from thepurchaser of land.” Your question assumes that Hidalgo County may lawfully sell land purchased by itas one of several taxing units by aprocedure ofpublic sale and sealed bids accepted by the Commissioners’ Court and +heinterested taxing units, which assumption is contrary to our Opinion No. 0-5056-A, a copy ofwhich is enclosed for your information. That opinion is in accord with the decision ofthe Supreme Court inthe case ofLittle v. Dennis, 187Hon. B. F. McKee, Page 2 Opinion No. V-124

S. W. (2d) 76.

Article 1577 ofthe Revised Civil Statutes is the only law * which we have found which provides procedure for the sale of land belonging to a county. That Article requires appointment of a Commissioner who shall sell the land at public auction and execute adeed to the purchaser. The cases cited inVernon’s Civil Statutes under Article 1577; supra, hold that it applies to all titles held by a county. Wallace v. City of Coleman, 30 S. W. (2d) 348; 45 S. W. (2d) 198.

We are further ofthe opinion that the requirement that such land be sold to the highest bidder for cash for the benefit of all taxing units for whom the county holds the title, precludes the County from making a condition of such sale that itmay receive a re-conveyance ofany mineral interest inthe land. SUMMARY Where Hidalgo County and other taxing units recovered judgment foreclosing tax liens onland in Hidalgo County, andHidalgo County bought said land at sheriff’s sale under such foreclosure, the Commissioners’ Court is authorized to resell such land as provided inArticle 1577, Revised Statutes, 1925, and not otherwise. Sec. 9, Art. 7345b, V.C.S.; Little v. Dennis, 187S. W. (2d) 76. No resale ofthe land purchased by Hidalgo County as one of several taxing units from whom tax liens have been foreclosed byjudgment inthe same proceeding, may be made on condition that an interest inthe minerals in such land will be reconveyed toHidalgo County by the purchaser at such resale. Yours very truly, ATTORNEY GENERAL OF TEXAS

. W. T. Williams J

Assistant WTW:erc:wb:sl Encl. APPROVED APR 4.1947 jiL/ 22 ATTORNEYGENERALOFTEKAS