## TEXE ATIKDRNEY GENERAL OF -XAS

June5,1972
HonorableTed Butler opinion No. ~-1137 District Attorney Bexar County Re: SanAntonio, Texas 78204 Whether real property foreclosed by delinquent tax judgmentmay be sold thereunder to the judgmentdebtor at the adjudged value of the property rather than for the full amount of the tax judgDear Sir: ment, and related questions. We have received your opinion request and for the sake of brevitywe consolidateyour questionsas follows:

When real property foreclosed In a delinquent ad Valorem tax suit Is sold thereunderby sheriff to the judgment debtor at an adjudged value less than the full amount of the judgment,what Is the effect of such sale on the total amount owed under the judgmentby the tax debtor, and upon the tax lien foreclosed upon the property? The answers to your questionsare provided by Article 7345b, Vernonts Civil Statutes. Section 5 of this Article provides In tax foreclosureactions for a finding and adjudicationof thenreasonablefair value of the real property subject to the tax liens as of the date of trial. Section 8 of thisArticle provides, in part, that the property shall not be sold under the foreclosuredecree to the owner of theproperty or to anyone having an Interest therein, or to any party other than a taxing unit which Is a oarty to the suit, for less than the amount of Its value adjudged according to theprovlslonsof Section 5, or the aggregate amount of the judgmentsagainst whichever amount Is lower. and S-175(1955). OpinionsAtIt was held In Watts v. City of El Paso, 183S.W. 2d 249 (Tex. Clv.App.

## 1944,

errorm*Even though the property be s~truck

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off to the owner or to a party other than the taxing unit for the adjudgedvalue, this does not pay the taxes. It-dischargesthe taxes as a lien against the particularproperty.' (Emphasis aled.) - Thus, when a tax debtor-over purchasesproperty at a tax judgment sale--for an amount less than the full amount of the tax judgmentbut at least equal to the adjudged value of suchproperty, he does not satisfy the judgment against him, althoughhe -doesZicquire

title to the property free of the liens for the taxes sued for. In this Instance he Is liable under the judgment for the differencebetween the total amount of taxes adjudged againsthi?, togetherwith court costs and costs of sale, and the amounthe paid for the property at the sheriff's sale. The judgmentmaybs enforced as any other judgmentrendered for a personal lndebtedness. City of Henrietta v. Eustls, 

### 87 Tex. 

### 14, 26 S.W.619(1894).

SUMMARY Real property foreclbsedby tax judgment for ad valorem taxesmay be purchased by the owner at sherlfk's sale at Its adjudgedvalue although for an amount less than full amount of judgment. In this event, the owner-tax debtor Is liable under the judgment for the deficiency but he acquires title to the property purchased free of the.llens for the taxes sued for. The judgmentmay be enforced for the balance against the tax debtor as any other judgment rendered for a personal Indebtedness. very truly,

General of Texas

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## 3 (M-1137)

Preparedby **Bob** Lattlmore AssistantAttorney General APPROVED: OPINION COMMITTEE Kerns Taylor, Chairman W. E. Allen, Co-Chairman Qor'don

Cass Arthur Sandlln Jack Sparks Jack Ooodmm SAMUELD/MCDANIEL Staff Legal Assistant ALF'REDWALKRR ExecutiveAssistant NOLA WRITE FirstAssistant

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