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 of March 24, 1947, requests an opinion answering the following: 

‘%I the case of a land foreclosure for delinquent 

taxes wherein the Countyof Hidalgo holds title as 

Trustee for itself and other taxing bodies, I.would 

like to know if the County has a, right to sell this land 

under the usual procedure of public 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 a part of that 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 a mineral deed to the County a condition precedent to the sale of the property. If such a’ 

transaction would be valid it would be of great benefit to ‘this County. 

‘We would appreciate your opinion as to the’ 

validity of this transaction or as to a means of returning a mineral interest in tax 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 the purchaser of land.” 

Your question assumes that Hidalgo County may lawfully 

sell land purchased by it as one of several taxing units by a procedure of public sale and sealed bids accepted by the Commissioners’ Court and +he interested taxing units, which assumption 

is contrary to our Opinion No. 0-5056-A, a copy of which is enclosed for your information. That opinion is in accord with the 

decision of the Supreme Court in the case of Little v. Dennis, 187 
Hon. B. F. McKee, Page 2 Opinion No. V-124 

S. W. (2d) 76. 

Article 1577 of the 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 a deed to the purchaser. The cases cited in Vernon’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 of the 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 it may receive 

a re-conveyance of any mineral interest in the land. 

SUMMARY 

Where Hidalgo County and other taxing units recovered judgment foreclosing tax liens on land in 

Hidalgo County, and Hidalgo County bought said land 

at sheriff’s sale under such foreclosure, the Commissioners’ Court is authorized to resell such land 

as provided in Article 1577, Revised Statutes, 1925, 

and not otherwise. Sec. 9, Art. 7345b, V.C.S.; Little 

v. Dennis, 187 S. W. (2d) 76. No resale of the land 

purchased by Hidalgo County as one of several taxing units from whom tax liens have been foreclosed 

by judgment in the same proceeding, may be made 

on condition that an interest in the minerals in such 

land will be reconveyed to Hidalgo 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