### 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 divestthe tit16 t0 the property 

### in the 3,at.e baok to ttm original owner?* I~sdenptionUIITerArtlole 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.4lad 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 doingmira4.lte d&t8 aoqulrodunderthe 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** * abaod4Ilsdby itwlmra th4 land 

### wae not thoraaftor oh4rged bjthe oemmbdomre with oounty a&d **raed** tares, ES provld4d by ittl4w, but 

### wae anoossodae 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 mdoIio&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 

### andralo of lands.thaeror em lstonded

### to Waln oolleotfoa

oftho taxes, not fbrthe State to o bWa l 

### profit apM reulo. Tt24 lew fkvoreroilomptLon.Rladc on Tax Tltloa (84 MI), pu. 846.

.

In our opinion,all threeofyo\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 tineof aJo) @ia@.tha 

## .Utato l oqalred its 

### tltlo and **euoh** 

## l ubuqgastly aeee8eed tuea ala@ .' m-0

## *a by

## th0ug2aownor.



### , Yours 

### vow truly 

### Ap$vtx%Y

GXRRAL or Trml$

QRLm