OFFICE OFTHE ATTORNEYGENERAL OFTEXAS AUSTIN -C-

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### w-0 are in Poeolpt quart Ml0opitJ2oaor bhlr ChonLnl*r ollc rnr

that **purohaosd**it at the **t&x**8LZe, eannot bo tha true or **cratual**01tt.r 

### until ite title haa ripsned by the erptrtatlon OS#r ndaaptian psriod, but 

### thr pareottwhoectiwll~ 

### aawa tbo propzfs on Jatnlary 18C of tbb JRar far tit& &ha burr are aaseasod. In fhio ccnaeotian, wa dfmsot gatr rWmtt&on $0 the 

### ?o;llmilng author$tiaet

# ssa

~~norabla B. T. %altara, P8ga Z

10 S. W. (B&l 1035, error mfurcrd; Rxao Vegetabla anion at al V8. z?atall*-mlmitt Cowtlaa uter xnlp. Diet. Ho. 1, 57 6. &. (;ia) 8821, erroP mfwod~xrtr. 73a6 sad 73158.1, Vernon's Ann. Cir. siatutes; and 40 Tar. Tur. pp. 104,2:fiS.
"St ia our further opinion, howavar, that ir 

### ths property is not rdaemad rithin tha tm yaw **periou** thea t&a lien **against thQ** **proparty** for tares so 8aeaa8od subaaquozit to tha or&lnal foraoloosure stile i.s extinguishad unl tha 

### pmportp should not be continued to ba oaaa~aad upon tha current tax ro)la of th6 vrriow taring units in tha suit. "
A oapy OSsaid Opinfoti So. 04884 is umlond harain r0xyour 

## inftmatioa.

In your l

oocml quoatLoB you era oonoarnti wlth 8 rdtuuatlon wham one of 

## th, taxiingt unit8 has purehu*d property
at the or5glPiL 

### taxtaroolooum rala, hald tha awi 

### beyopdthe 

### ~ur~~tdan parioa in bahallf of 

### itaalrand th6 other kdag 

### unltr,and sub*aquaatly ml4 the 

### pro shy at a rloa Moranthm **one*** te **Batiluy &U**  wa8, t*xaa, **1**rrtarert **a rat** 

### panrlty **la** tolvad ia tha OPQUUI, 

### taxjutlsrnt. 

### Youraqueat Info- **tlon**
as to wh&h should Es dons with the 8~~088. Co ballrva tha 

### proaotlwa you intp.al~~ about la aaawarad in **Liaotlon 9**  **of** Artlola 98468 of Forwn~r 4tnokbed 5iri3. Statuta8. **&id Wstton**  **mad8 +8**  **rollant**
*If tha property be said te any taxing 

### unit whioh 1~ a mrty to tha $awnt under daona oi court in atid suit, lib title **to imid**  **proparty** rhall ba bid in and hald by tba taxing unit pw ohmlag

l ttefogtha

we andbenefiC ofita alt

6. and all othor tating units tiioh ara partioa to the **suit** and whioh have bean adjudggsd in aal. suit to hare tax lianr agcaltmt 

### woh propetty, PP@rata and in proporflon to tha amoont of the tu liens in favor of s&ld 

## raspoat%+w taxlag anits as artabliuhad by tha jud@aant in se14 suit, ati @oats anb l xpenaaa &hall not be payabla until1 aala by suah taxing wit w purahaeing same, kad auoh rapart2 aiml.1 

### not ba sold **by tha**  **taxing anit**  **pure L**  ing aaaa for 1888 than th8 adjudged 

### ralua thereef or the amount of tha ftulgmants 

### againstthaprop

### erty in aaicl ait, whichever 18 lamer, without tha written aonaant of lall tuing units wh%ahIn @ai& judpaent bra baw found 

### to have tax lianr agolmt swh prs~ortyl and whart auob proprrty ir aol.4 br th0 taxing wit purahasing no%, ths groawda thara-gonorabla b. T. Walters, Page 3

ol ahall be raeelv@d by It for aooouat of itaali **and** all other aaldtaxlng units adjudged in said cult to 

### have a tax lien 

### egeinst auah proparty, and after paying slllcoata and sxpsnaaa, shall be dietribute4 among auoh 

## taxingunit8 ppo rqta aad tn proportion to tha amount of thairtax lisaa against such property as utabllahad In 86ld judgment. 

### Conean,tin behalf oi the State at Texas under thin seatlon of thla Aat my be @tan by the County hr Collaator or tkmcounty in whiah the property Is loo&ad.
WPmPldad that ii ails hu not baa+ made by auoh purahaain@ taziag unit before air moati attar the radanpbion period protidod In 

### Bootion 18 heraai ha@ **umpired,** 10shall thereaiter k the Cubg at’ the sheriff upon wri8tcn nqwat from
Y 

## taxingu&Itwho has obtaiati a ju&mant ln aa a suit, to 831 l ald preporty 8ti publio outary to the hlgha8t blddar Sor oash

## attEeprinolpal entrutoa of tha oourthowa in the oounty whweln the land 1108, altar (Ifri&%gnatioa of eula in the 

### taannarnovspraaoribad Sor aalr &f real estate under araioutlon. lWd aotiaa &hall oontain a la@ daaaription of the land to be 

### wld, the date 

### oi it.8 purahaas by auoh purahw

## ingtaxingunit, ths prior far whiah the land
was sold to suoh ttina; unit, that it will bi eold at publio outary to the htghaat bidder fios aash, and the deta and plaoo OSaelm. Wla63ra **cantfimplated**herein shall ba mails in the manrsar preearibad for t&a sale of z-ad a&ate under axaoution, axoapt 

### that they 

### mua6be mmla batuaan the hour8 of a **o ’** **olook P.**  **Iif. md**  **4** 0'&0& **P.M.,** aad the Sharirf is hereby autho2lzad, and it ia hereby made his dutg, to rejeot any and all bid8
ror eaid lank%when in hia 

### judgmantthe amouat **bid** i@ Inm~flolant or IAadaqu8ts, and in the avant st-11~3

bfil or bfds ar6 raoaItad, the land shall be madvertisa4 and offers& ior sale aa provided for herein, but tba a@oaptanoa by the iiherirf of the bid **8hU3.1 b0**  **UWlC1U8iVO alid**  **bind** ing QDthe queatlon of tha 8uirf019noy 0r the bid and no caotion ahall b6 sustained in ang Court of this state to set aside ~14 sale on the grounds of the fnsuf ’iioltmoy of the amount bid and aaoclptsb. I~othi~ herafnshall **be** ctanstruod
ns prohibiting 8u%ytaxklg Wit p+~tiiOip8tI#lg ill said juEgPwrnt, rmttt instituting an actiOn to 

### eataofdr the mid aals on the graum?a of fraud or
**crollu&io~** between the officer tmklng t& rale anil

The above qkiotsd erticlm direotr the sbbriff 

### to t&se the prooeda irom the sale *lib to first pep all sorts and **th6A** to diEtribute thQ rsmPiudar amug ths k~% partlolpetlng in the ori&ml dUa866nt pro retie and?!A%:: 

### portionto tie amount of their rrspaatite tu lienr wtabIfshad in the tax jud@vaAt a&elnrt the proparty. Webolirt. this is themethod to ba tOl~OWd in tiedl8trlbUtioA 0r the money mallstad et the reoti 8ala re.gnIl88,r of nhother the money rooelvrd at 6ald MuoAd M&e i6t **inaaffi** 

### oieat **to** aetisiyall oosbr and Db mount of tbsaiwiginir $id~lit OC **Wh6thtW** Uib QEOU!lti# tA 6X0.86Of ths loOat end th@oa?OUUt

Of the Origilld. **jUd@lOAt.**
:ie tmmt that the iorego~ fully amuem your 

### iaqulrJr on this mett6r.
Rmr# very truly

7IP.S.T ASSISTANT >1TTOHNEY

GENERAL
BGrLM

**COMMIITU**