f? 

9 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Konoxable Geo. R. Stm9pax-d 

Comptroller cf -Public Aoeounts 

Austin, Texas 

Dear Mr. 8h4pparil: 

:, 
Bonor4ble G4o. ii. Sheppard, Xa~h27, 1959, -4 2 

"3. Ii 60, dO6S 0UOh r4d4~1QtiO22 OOrtinoato divest the tit16 t0 the property in the 

3,at.e baok to ttm original owner?* 

I~sdenption UIITer Artlole 9265, Civil Statut48, m4y b4 had 

as a mattsr of rLght If exeroieed withla two years after the pur- 

~0haoePs deed is filed for raoord. 

Artiole 7284b or th4 Rrriesd Civil Statute8 allowS red4mption tm a xattor of right only if 4xsroi4od within two yoare from 

the date or Sale. 

'Prse4ntsUdlifor4ntily,th4 t$~estlon Is whethortb&munt, i 

taioolleiotorand oolrptrollr,r, prlgr to 4nye4le bytheeherlff, ~a8m,i 

~;irat~~ the Sal.4 lad 4ooept tbs t4f48, penalttie and lnt41'4e&.~ ~~ t 

; 

,X8 th4 OUO Or b-4 tea 864Lte, 57 6.W. 84, k&p. i% &- " 

H&d 88 8.0. 498, land had been eold f4r faze8 form4 and d4 in' 

bx the State. Tlmromfter, the Stat+ brougrt suit a@Uut l aofbi~ . 

~' oUklmant fbr 8udb lUM teuoe, ae woll a8 otberethem~ 8rwrW 

-.~agqirut tho land ~Ruioroxy wae ellawod, Lt bolng beUthah the State 

la so doing mira4.lte d&t8 aoqulrod underthe male. 

In stat0 ve. Butely;CV~ Pa*. 206, tbr, supPa* MlrB oi 

~84wiruia3 hold *hat so long (~23 ride8 oi 0th~~ pu*l*e 614 not in& 

~‘tOrma@ it was w$$hlntho powor of the Oounty tXW&8ur*r, U thi UIlrt 

oltho 8tat.e, to pozmit redemption, ~%hough th4 9eried 4lM @a a 

mtt4r 0r right kd oxpited. _, 

In Sohroiber te. Roynihan, 49 A. 881, tlw Buprom Qo\utoi 

I%nneylvaala hold that a purchaee at a tax eale by tbr county II* 

abaod4Ilsd by itwlmra th4 land wae not thoraaftor oh4rged bjthe 

oemmbdomre with oounty a&d raed tares, ES provld4d by ittl4w, 

but wae anoossod ae before and.eold tar the tax48 80 r,?ssend. 

In Slgmm we. Lund?, 6 Se. 846,. by tlrs Su9re& Owrt OS 

Ilienieeimi, an Aot ai lt378 9~33ridiag tbt th, 8t8te *otid l h&a 

l ll olalm4 iliador ik ~sxletidgtutitree ittIn ownarew?uld VW 

: bho ~taxoti ior 1894:) e In detaat or papeat proviePonb+ng mdo 
Iio&able Geo. a. Sheppard, Maroh 27, lQ?B, m4 S 

r0r a reeale 0r 44id mde, It wts hold that *here the State ha6 

bought lands for taxes in 1867, and again bought the sems land in 

1898 for the 1874 taxes, It abaadomd,by the sot or purohaee in 

1875, sll olaim to the land under its purchase of 1867. 

In 61 C.J. 1253, it ls eaid that radomption may be allowed, although the tim has expired, on equitable grounds, me where 

ths State, olv or county oonoonts to the rodemptlon and aooopfe 

the mOu4y wbih that uabsretandlng. 

TIM et8tutee -relating to t& mA.leOtion of dolinqu~nt 

‘tue8, forwmmare upa2 and ralo of lands .thaeror em lstonded to 

Waln oolleotfoa of tho taxes, not fbr the State to o b Wa l profit 

apM reulo. Tt24 lew fkvore roilomptLon. Rladc on Tax Tltloa (84 

MI), pu. 846. 

. 

In our opinion, all three of yo\rr qdoetloie my b0 uc 

nrei in tiw ef’firrtiro, pu=UCnUrly ,where the land,hu %..a rm@alarly uooued la th4 aam of the muor (at tine of aJo) @ia@. tha 

.Utl aoqalred to its tltlo and euoh l ubuqgastly aeee8eed tuea ala@ 

.' m-0 *a by th0 ug2a ownor. 

, 

Yours vow truly 

Ap$vtx%Y GXRRAL or Trml$ 

QRLm