OFFICE OF THE ARORNEY GENERAL OF TEXAS AUSTIN

Honorable Georgo EI;Sheppard Cozptrollor of~PublioAocouata Auatln, Tozas



### WJhave an ~plnion or tbla by you 13 that‘ 2 toxirzg unit has boc$t in property, ln the rqplar rztnmr, aa pzovldod’ln Section 9 of Article ?%j-b, of Vorrion~sCivil Statutoo OS. Texas, at a tax sale md 

### ulth3.n
th9 amend year of the redenptloxi has aold the intereats of the taxing units ,to such p?oporty to EilWIlvld!NL, such indlvldwl hoviy! no lnterclet in th:, p2’opCrty, far. Li;n mount leas thaw.ths adjudgodmlue or the total mOunt of the judp cmt i.?.?

th8 tcx nu5.t. Esfore mikhq ths eselgmerit of the ri&t to rocelvc the redonption .tionoy, the purchual~ t&x.- utit, properly obtalnod mitten coxmnt iTronthe 0th~ tanlng unlto, vhlch~\rerc pmtica to tho suit endjumont. Your Q”39tiOR, then, uponthese fBCL3, la: ToVIlOrn ahould the ro;- dez$ilon pz*fie& bo mdo, by tho owzm of the propcrtp, w&r the feet situation subtitted?

Artrtlcle 7345-b, OSVernon’s Civil Statuteo of Texas, So&ion 

### 12, provldoe 

### t

., Ii

'j!

.:I

t **i** i **i i**  Bouorable Qeorge B. Sheppard, page 2

.‘I& all 6ulta heretofore or hereafter filed to oollect delinquent taxes agaiPst property, judgsbent in said suit shall provide for lssuauce of writ of posaooslon v1thi.n twenty (20) da78

### after the period of redc;Jptio;l shall have czplzed to the pwchaser at foreclosure sale or bla 

### asslgn~; but vhenever land 

### la sold underjudgment in aughcult 

### tor taxes, the owner of such property, or anyone having au interest thorefn, or .thelr heirs aealw

or legsl representatives, may, tithin tuo 12) years fron the date of such sale, have the rlt;lt to redeemasld property OA the PollwIng basis, to-vita (1) vitb3.n the firat year of the redezptlon period, uponWe patent of the omouutbid for th9 prqerty b the purchaser at such sale, inoluding 8 One ($1.00) Eollar tax deed reoordlng foe aad all 

### taxes, penalties, Interest and colts thereafter paid thereon, plus tventy-five par test (25$) of the ag,re@.e total; (2) vitb3.n tha last year of the rodcnption pet*lod, uponthe pqmnt of the mzoU;rt bid for the property by the purohasorat euch 3010, inaluding a Om ($1.00) Collar tax deed -recordlo fee a?l?L all taxes, p922lti38, interest .i’

.. ‘- .~ andcosta tbereaftor paid thcrem, plus fifty per :.; oont (505) OSthe ameC;ate total. g.;: 3..-
, . - %n addition to redeening direct fmm the $-:;... se '__ purchaser as aforesaid, redemption ?Z?Jalso be rmdouponthe baale horclnabove CrJflocd, as p?ovided in Articles 7284 and 72'35of tim Itovlaed Civil Statutes of Tcxaa of 1925.’ Wehave been unable to il.&l 

### a case ccnatruing the Dtatute, quoted above, with regard to v3m the redcqtlon moneyla to be paid by the ovner vhcre the o ’m9r desirea to redeemthe property vlthin the redemption period.

Uethink tho holdL% of thla dej?3rtmcnt in opinion Eo. O-1965 1s epplloable to the conztrr?stiw of the word “purcbascr” as used in said Section I.2of Artlclc 7345-b, from vhloh opinl.oa ve quoter

we applloo to all ~purchaosra~ at tax sales,

.

,’ ’.: .-; 7: .

1 I i Honorable Oeorge B. 

### Sheppard,gage 3 i i i i $.fcc gral alansificatlon pould inolude the @itp

.

..* 'The zsethodOSredemption as provided in said seotlon would apply to all tax suits brolught under the authority of Artlole 7345b. Theredezptptiou 

### maybo nigde

### Finn the 

### purchaecr at the firat 

### forecloaurs sale. Uuderauthority OSSeotione 8 end 9 OSthe Aot the purchaser my be o&eOSthd 'taxing Urllts. ~Paxl.nzunIta@ as defined in Seotiou 1 of Artiolc D45b include @theState of Texas or any

## toun,city or CouatJ in said stf%tQ, Ol' tin;r aorporation or dlatrliot orgmlzed under the lova of the State with authority to levy end oollcot torea.'"The language of Section 9 ci Article '&ib olearlr indicates that 8 ~taxitlg unit* ia clsaslSied as a @purahascr@

. , . '..'.. '.

. 'Did the Legi3laturQ intended to lxike a aqm?-

ate rule for the rcdeizptlon of ~oporty SPCRa tmlng unit wh%oh

vas tne pu~chaocr at the o>i@nal Poraolorure salo, tiaotion 12 of Article 7345bvould have included 

### auah exaslption. Eovever, the Leaiac laturo sav Sit to mko mztloa 12andthe penalty, provlsions provided therain ajqly izliaorinlnatelp to all puxhaaera oz thQti assigmes et the foreclosure eale. Youam therefore advised that in., redeeting property fzom thQCity OSEl Paso in a case vhers said City has purchased property at a tax forcolosure aalo under the authority of Seotione 8 and $3

of Article n45b, Section 12 of said Articl0 uould apply andthe person seeking to rodem the property vould have to pay the penalties of redemptlon provided in such seation.’ Webellowe'that the last sentenoo of Section 12 of Article 7345-b, quoted cbovo, leaves no doubt but vhet the Jagislaturo lnteiidcd that the original ovum should redeemhia property by pay-6 the redmption moneyto the cr1g:ina.l purchoacr at the tax aala. A careSul resdlx& of said Article 1345-b shows that there ie only ohs sale really conte@.ated therein md that is tho sale which occwred, under your faoto, When the taxing unit .bought the proporty ia at the Shsrfff ’s 

## ,._YO4

..$

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:’ gonckabls George B. Shepgtird, p,age4

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: . 8ale purcuaut to the tsx judgriat. Thetax* tit, or an %ndlvidual purchaser, buy- the property st such a tax sale, may,-according to our Opinion Ho. 0-950, a c39y of vhIch 1s I enclosed Sor your lnfomation, tmei&n tba rlsbt to recelvo the rtidemptlon moneyat any time vlthln the redemption pariod to a purchmer at a private sale Sor leas thsr the ezmnt of the fu~mnt on the adjudged value, VhlCheVQris t&elover. Ne thi& that the person recelvm the right to collect the redeqtlon monog, Sromthe taxin3 unit, Lnsuch instances, Is nopAy en assigrnse and could not be considered, for?the pmposes ot t’?is discussion, a purchaser in tie ordinary ~imnlng

, OSthe vord. Uethink our position in the rzatter is stremsthencd WhenArticles.7283 and 7235, OSVekuoa?s Civil Statutes df Foxas, x0mwd to In ths last sentence of eald Section 12 of Article 7345-b, are cmridored. 2heEethod of redmptfon, pro-’ ridod ti said Articles 7234and 7235, cu?ra, clcsrly contempintos, ve thinY, that the ovnor be required to looi; ouly to the orlglzxxl purchmer at the original tsx sale,.ard not to en assignee of said orlglnnl pwchaaer In orcler to redeem his property in the mnner provided in said 6tetutos.

._ Statutes concernln3 the r.ight oS an ovner to redooxa

his property wMch has been foreclosed upon end sold for deliuquont taxes are llborally construed In favor of the ovner. Turuar v. aith, 119 8. Y. 922, error refused. This departmenthas held ln Opinion Ho. O-950, in coz$wln3 Article 7%5-b, sugza, that the ovnor of property my redeemths. lend duH= tho rodemptioa porlod by pqing the required amountdlleatly to the purchaser, although hehas mtlco of ths aasi3ament ‘of his rl@t to rooolve tho nxey to enother.’

Fromtha Sore3oIng eonslderatlona, you a-e reopectSully cdv.lsed, In ansver to pow question, th3t, u?dor the facts submitted by you, the ownermy proGmly pay the redamption ronzy to the taxin unit purchaelrg ths property at the orl.@n31 tsx sale. Webalieve, hovcvcr, that the over could pay the redeiaptlon mneg tb the assi3noe of ths orl~lzal purchaser znd rscoive frim such Vendas a rclcaee or convcyrtme OSthe esalgmens rights. This could ba done

### by tha 

### emcution of 8 quit olain deed by the ansignea to th3 ?ro?ertg ouner. In pursuir.3 thie procedure, hovever, the omer vould act at his oy~lrioic as to vhether the parson to vhoz he 1~1ns the paymnt 1s In faot the true andproper asslwee.we

a puraheser, eon, esslgna I ’

think it night be proper 

### uhethar ths purchaser be hl? xdght to receive the Bonorable George B. Sheppard, page 5

to addhere that vhere a taxing unit or a perred?fqtion moneyfro3 *theovnef, or the ovner’s helm or a~slgas, but 8ubsoQuently recelvcs the redormtlon EO~OY~ he wouldbe oblkzated, ve think. ia acoorrlance vlth-tha &xx-&d provisions of his a&l-ent - or oontraot, to peg the comy over to the person vho~ia then, aader the ccntraot or assl&ment, possessed of the rl&ht to rooolve the sams
.



### Wetrust &at in thle aminer ue have fully ansvered



### Your8vet-y truly ATTORNEY

GE- OFTEXAS

Earold NcCracken Asslatant

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