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 

fxistriot filed suit agd.nst X, tho lnnd 

owner, for tams aad a foroolomure of 

its tar 1lon lqoinet tho ~oport7 Involtocl* Judgment was onterd, fOroOlOfP 
iion. Jaok Wiech - page 2 

ix&g thet6x1ien 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 attorjpt within tu0 years to re&eem 

the snid property, he, X, will bo repald the tasoo that he ham tolmtarily 

pld to thf3 other ttuing tmlttt. 

.P l 0 

ëIn r ieu Of tbo fo r ego ing, ma y il0 

be favored with your opMon upon the 

folloving queries. to-uitt 

O1. Does the ri&t of rodeaqticm 

exist in 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 

cant as p-widti in &thls 7283, or 011 

6dditional twenty-fire per cent as proddod In Article 734gb, Section 12, or 

double tho amunt paid by the purchaser 

at Lli9 sale, as prorided in Artlola 72S4b? 

n4. Shrruld the Tax Colloator of 

Camron County, Texas, he called upon to 

nccopt redoaption wmcy under Artiole 

72S4, u:~ich of tin mvarol mdo~ytlon 

statut2s SilOUld ho fc.llOWip* 

Senate hill So. 477, 45th Logislaturo, Ch. 

em, hef;ular Scsfiion, p. 1404-n known 80 the *Taxing Units 

Act. is the 1atc.d logislativo enaciment touckins the quastious ~X-OFOllnd~Xi by YOU. 
don. Jaak weah - page a 

88ect+nA 12 or that Act 26 M followor 

'In all suits horotofom or hemAdtar f:.lod to c011oct da1inqucmf &&r&y 

a@ixlst property, judgul0nt. in sdd 8ust 

lm3.l.l provida for i66uanco of urit Qf 

pcM3508610n rithln tll3nty (20) ay8 ae0r 

the period af rode&on shall hare expired to the ptrohruer at foroo10mm3 

Sal0 or us aooipno; but UheneTer land 

io 8Olcl under 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 the wegate total 

the last year of t&3 redmpt 

1 s"z; z?iLn 

cm pzrlod, 

uson t.1ro pysA3nt Of the amount bid for 

the property by the pixrchaser at Ruth 

sale, incluliq a Urn ($1.00) Dollar tax 

do3d rooording foo aaQ all tams, penalSOS, intcrost an8 cO6ts thCPerrftOr pt4.d 

thoreon, plus fifty par Cent (a@$) of the 

aggrogata total. 

*ln ad&It&on to redomdng cliroot from 

the prchssor 88 aforesaid, rc&mptlop my 

U160 be v&e upon the basic hereinabove definad, a8 ;;rovldfxl Ln Articles 7a84 and 

7285 Of the h3VifiWd c%Vil ~tiltUt3S O? !i'oMS 

of l(t26." 

This l%3ctico Will ful7lisb tll3 bzlsin for khho reply 

to your rcspctivu questions, vhich m sill zrmvm categoriml1st 

3. i-OS. wLbonover lur? is mid utior 

jud:,gsmt ill such suit for tams, the 

ovncr of suoh property or myoxie Imting 
Hon. Jack Wiech - page 4 

au interest thereia or thslr heirs, assigns or legal repesentstlreo, suy 

uithh two year* from the dote 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.f redeems 

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 redesapfioa period. 

If, therefore, .P, the Fallwhneer, pays taxes to other 

taring agencies, such taxes will be sddea to the amouat 

of mXws* bid, and nxmf be 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 to be in COIzflict With 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'B here 

follow, has been easoted sinob the decision of the abwe 

0880, anil we are no loag0r ooasksiae~ to follow its 

maso*. (floe our Opiaioa So. O-lw6). 

4. ubere the oamr finds thst it is aea%sssry, 

user the provisions of Article 7284, to mike redemption 

by psysunt to tho t&u collector, the collector, in resjwct 

to the terms of the redemption 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 Inaepexsient Sohool Distrlot TS. City 

of U%Xizl, 133 8. u. (2) 118. 

Very truly pours