OFFICE OF THE ATTORNEYGENERAL OF TEXAS 

AUSTIN 

-C- 

-- 

w-0 are in Poeolpt 

quart Ml0 opitJ2oa or bhlr 

Cho nLn l * r o llc r nr 

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 pareott who ectiwll~ 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 OS said Opinfoti So. 04884 is umlond harain r0x your 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 tax taroolooum rala, hald tha awi beyopd the 

~ur~~tdan parioa in bahallf of itaalr and th6 other kdag 

unltr, and sub*aquaatly ml4 the pro shy at a rloa Moran thm 

one* te Batiluy &U wa8, t*xaa, 1 rrtarert a rat panrlty latolvad ia tha OPQUUI, tax jutlsrnt. You raqueat 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 

o hmla g l tte fo g th a we a nd b enefiC o f ita a lt 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 Ling aaaa for 1888 than th8 adjudged ralua thereef 

or the amount of tha ftulgmants against tha property in aaicl ait, whichever 18 lamer, without tha 

written aonaant of lall tuing units wh%ah In @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 taxing unit8 ppo rqta aad tn 

proportion to tha amount of thairtax lisaa against 

such property as utabllahad In 86ld judgment. 

Conean,t in behalf oi the State at Texas under thin 

seatlon of thla Aat my be @tan by the County hr 

Collaator or tkm county 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, 10 shall thereaiter k the 

Cubg at’ the sheriff upon wri8tcn nqwat from 

Y 

taxing u&It who has obtaiati a ju&mant ln 

aa a suit, to 831 l ald preporty 8ti publio outary to the hlgha8t blddar Sor oash at tEe prinolpal entrutoa of tha oourthowa in the oounty 

whweln the land 1108, altar (Ifri&%g natioa of 

eula in the taannar novs praaoribad 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 purahwingtaxing unit, 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 OS aelm. Wla63ra 

cantfimplated herein shall ba mails in the manrsar 

preearibad for t&a sale of z-ad a&ate under 

axaoution, axoapt that they mua6 be 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 judgmant the 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 binding QD the 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~ herafn shall be ctanstruod 

ns prohibiting 8u%y taxklg Wit p+~tiiOip8tI#lg ill 

said juEgPwrnt, rmttt instituting an actiOn to eat 
aofdr 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%:: 

portion to tie amount of their rrspaatite tu lienr wtabIfshad in the tax jud@vaAt a&elnrt the proparty. We bolirt. this is the method to ba tOl~OWd in tie dl8trlbUtioA 

0r the money mallstad et the reoti 8ala re.gnIl88,r of 

nhother the money rooelvrd at 6ald MuoAd M&e i6t inaaffioieat to aetisiy all oosbr and Db mount of tbs aiwiginir 

$id~lit OC Wh6thtW Uib QEOU!lt i# tA 6X0.86 Of 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