**OFFICE** OF **THE ATTORNEY**  **GENERAL OF**  TEXAS **AUSTIN**

**Uotwrable Jaok**  **Viooh County**  Attorney caneron 

## county
~roml8Tillo, roxno
Deal'Yr. ViOabr 

### opinio_q,No. o-am

of your letter

*The insodlate ~obltm fa(rin~h%m ia one in rhlah an indopondant oohOO1 fxistriotfiled suit agd.nst X, tho lnnd owner, for tams aad a foroolomure of its tar 1lon lqoinet tho ~oport7 Involtocl* Judgment was onterd, fOroOlOfPiion.Jaok Wiech - page 2

ix>het6x1ien a& under order of solo, the property was bougbf in by X. X now ~xo~wsos to pay the delinquent taxes due other t6xS.n~agoncioe, ia~- cladin& the 8toto a&l COuntX, but de- *ire@ 

### iiret the amaranoe that, should X attorjptwithin 

### tu0years tore&eem the snid property, he, X, will bo repald the tasoo that he ham tolmtarily pld to thf3other ttuing tmlttt.

.P l 0 ëIn rieu Of tbo fo regoing, may il0 be favored with your opMon upon the folloving queries. to-uitt


### O1. Does the

### ri&t of rodeaqticm 

### existin a lani owner where his property **la** foroolosed upon and nold out 

### unclor court jud,gnontt
'2. Under tho fact situation horalnabovo outlIned, could I rccwer taxes voluntarily paE to tlshg wnciefi other tlxm the indapon&nt school diatrict7

.3. Utxior the fact sltuatim horelnabove outlined, would X, the land owner, durini;tho first year of redemption, be required to pay an additional ton p3r 

### cantas p-widti in &thls 

### 7283, or 

### 011 6dditional twenty-fire per cent as proddod In Article 734gb, Section 12, or double tho amunt paidby the purchaser at Lli9sale, as prorided in Artlola 72S4b?

n4. Shrruldthe Tax Colloator of Camron County, Texas, he called upon to nccopt redoaption wmcy under Artiole 72S4, u:~ichof tin mvarol mdo~ytlon statut2s SilOUldho fc.llOWip*

Senate hill So. 477, 45th Logislaturo, Ch. em, hef;ularScsfiion,p. 1404-n known 80 the *Taxing Units Act. is the 1atc.d logislativo enaciment touckins the quas**tious ~X-OFOllnd~Xi**  by **YOU. don.**  Jaak weah - page

## a

88ect+nA

12 or that Act 26 M followor

'In all suits horotofom orhemAdtar f:.lodto c011oct da1inqucmf &&r&y 

## a@ixlstproperty, judgul0nt.in sdd 

## 8ust lm3.l.l provida for i66uanco of urit Qf pcM3508610nrithln tll3nty (20)ay8 ae0r the period af rode&on shallhare expired to the ptrohruer at foroo10mm3 Sal0 orus aooipno; but UheneTer land io 8Olclunder judgmnt ln mob mitfer torsr, t&a ovtm of snob propert9, or anyone tming an lntorest thamia, or tbcir heirs, as&no or lb@ reprboantot.t~aa,my, within to0 (2)fears from the date of wch so&a, ham the right to cedoco said property on the follouing basip, to-vit: (1) vithin tll*first year of tha r3doqtion pe.riod,upon the papmlt of the ar~unt bid for the progKwty by the prcchnscr at mob sale, Including a One ($1.00) Dollar tax de& rocorilin,~ foe ati all taxes, penaltieS, intorl3st and costs thQmafter
p" d thurson, plus tacnty-flm 25$) of thewegate total the last year of t&3 redmpt 1 s"z;z?iLn cm pzrlod, uson t.1ro

pysA3nt Of the amountbid for the property by the pixrchaser at Ruth sale, incluliq a Urn ($1.00) Dollar tax do3d 

### rooordingfooaaQall tams, penalSOS, intcrost an8 cO6ts thCPerrftOrpt4.d thoreon, plus fifty par Cent (a@$) of the aggrogata total.
*ln ad&It&on toredomdng clirootfrom the prchssor 88 aforesaid, rc&mptlop my U160 be v&e upon the basic hereinabove **de** finad, a8 ;;rovldfxl Ln Articles 7a84 and 7285 Of the h3VifiWd c%Vil ~tiltUt3S O? !i'oMS of l(t26."
This l%3cticoWill ful7lisbtll3bzlsinfor khho reply to your rcspctivu 

### questions,vhich m sill zrmvm categoriml1st
3. i-OS. wLbonover lur? is mid utior

jud:,gsmtillsuch suit for tams, the ovncr of suoh property or myoxie ImtingHon. Jack Wiech - page 4

au interest thereia or thslr heirs, assigns or legal repesentstlreo, suy uithh twoyear* from thedote of smh ssle,has the right to r%d%ePssid pvparty l l l 8.

2. xos

. &atloa 12 requires the owner, in order to rodeem his propsrfp, to ~7 ia sddAt&on to the bUL'by the purchaser sad the $l.OOtoxdsedreymdiag fee 'all fates, peaaltie8, interest sad costs thereafter paid th3moa, plus 26% o? the aggregate totals 2.fredeems ed dnring the 

### first yea- of the redemption period md plus 60'3

### of the cygre~ate total it the redetq&Aoa Is defemedaatil the seeoad~eu of the redesapfioaperiod. If, therefore, .P, the Fallwhneer,pays taxes to other taring agencies, such taxes will be sddea to the amouat of mXws*bid, and nxmfbe psid by sXs, the omr, as a oomlitlon precedent to the ovaer*s right of redemption.

Section 12, of dFticl% 7345b, herein quoted governs th~.smount and chsraotor of psyments the redenpto; is required to tie to the gxamhaser. This conclusion is not thought tobe in COIzflictWith Our Opinion So. O-643, in which we reluctautl~ followed Binkson vs. Lorenso Itiepeadent School District, 109 S. 1. (2) 1008. Arti 7346b, S.B. Ho. 477, 46th Legislature, which T'Bhere follow, has been easoted sinob the decision of the abwe 0880, anil

we are no loag0r ooasksiae~ to follow its maso*. (floeour Opiaioa So. O-lw6).

4. ubere the **oamr** finds thst it is aea%sssry, user the provisions of Article 7284, tomike redemption by psysunt to tho **t&u** collector, the collector, in resjwct to the terms of theredemption vi11 be governed **by** Seation 12 of S. B. Ho. 477, heretofore quoted in this opinion.

The validity of this Act hss boon upheld by the Supreme Court An Uesia InaepexsientSohool Distrlot TS. City of U%Xizl,133 8. u. (2) 118.
Very truly pours