TEXE ATIKDRNEY GENERAL 

OF -XAS 

June 5, 1972 

Honorable Ted Butler opinion No. ~-1137 

District Attorney 

Bexar County Re: 

San Antonio, Texas 78204 

Whether real property foreclosed by delinquent tax 

judgment may be sold thereunder to the judgment debtor 

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 

brevity we consolidate your questions as follows: 

When real property foreclosed In a delinquent ad 

Valorem tax suit Is sold thereunder by 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 

judgment by the tax debtor, and upon the tax lien 

foreclosed upon the property? 

The answers to your questions are provided by Article 7345b, 

Vernonts Civil Statutes. Section 5 of this Article provides In 

tax foreclosure actions for a finding and adjudication of then reasonable fair value of the real property subject to the tax liens 

as of the date of trial. 

Section 8 of this Article provides, in part, that the property shall not be sold under the foreclosure decree to the owner 

of the property 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 the provlslons of Section 5, or the aggregate amount of the judgments against 

whichever amount Is lower. 

and S-175(1955). 

Opinions AtIt was held In Watts v. City of El Paso, 183 S.W. 2d 249 (Tex. 

Clv.App. 1944, errorm*Even though the property be s~truck 

-5538- 
Honorable Ted Butler, page 2 (M-1137) 

off to the owner or to a party other than the taxing unit for the 

adjudged value, this does not pay the taxes. It-discharges the 

taxes as a lien against the particular property.' (Emphasis 

aled.) - 

Thus, when a tax debtor-over purchases property at a tax 

judgment sale--for an amount less than the full amount of the tax 

judgment but at least equal to the adjudged value of such property, he does not satisfy the judgment against him, although he 

-does Zicquire title to the property free of the liens for the taxes 

sued for. In this Instance he Is liable under the judgment for the 

difference between the total amount of taxes adjudged against hi?, 

together with court costs and costs of sale, and the amount he 

paid for the property at the sheriff's sale. The judgment may bs 

enforced as any other judgment rendered for a personal lndebtedness. City of Henrietta v. Eustls, 87 Tex. 14, 26 S.W. 619(1894). 

SUMMARY 

Real property foreclbsed by tax judgment for ad 

valorem taxes may be purchased by the owner at sherlfk's 

sale at Its adjudged value 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 judgment may be enforced for the balance 

against the tax debtor as any other judgment rendered for 

a personal Indebtedness. 

very truly, 

General of Texas 

-5539- 
Honorable Ted Butler; page 3 (M-1137) 

Prepared by Bob Lattlmore 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

Qor'don Cass 

Arthur Sandlln 

Jack Sparks 

Jack Ooodmm 

SAMUEL D/MCDANIEL 

Staff Legal Assistant 

ALF'REDWALKRR 

Executive Assistant 

NOLA WRITE 

First Assistant 

-5540-