### OFFICE OFTHE A'IIORNEY GENERALOFTEXAg **AUSTIN**

**Eonorable Ernest**  **Guinn** COuBnt~ 

### Attorney &l Pa80 CoUritt Hl ?aao,Tam

roporty 

### ati at anytime within thodrtoor 17 \ Cityor 31 Pa80 roool*o **thr** 

### 25% tl, 

### provirloll8

in 

### tion or propertp 

### 8ai6 Cityata sr

## wthority of tio1r I345b?

or 

### 0r Fobmnry ‘I, **uia ahtan**  ~~08.



### 1010m40 a& lieotion 

### 28of pstlo~o **ia 0f**  **Arti a**  

### 0r th8 **c0mitiuti0a** 

### II& aradoaptlorr

withintw yotiraftor **iii ’** **8 ml8**  **IAN**

### whlah **such property**  **WI**



### (8) 18 the City **of** 

### It Paw,

## 0ntitl0a to tb 

## 86$ U SO%p onaltr

p rwl8lon8

l 

## lluw84in oan 

## 0rr8domptien 

## a8 pravib84 

## in motion 18af **Art1010 Tsrm,**  **whop ~16**  

## l **lty** &r purohamd pmputr 

### ata **tax** 

### *a10

## andor l tbmitr ef&otion8 of&tlole **7Wb?**

## 778

Eionorable

### Lrnoat Guinn, ?a&e 2

In ahawet to yaur 

### first question 

### it 1s

### neoesaarr 

### to point out the provision8 ol 

### the xtlole8 whoso oon8tltutionalitf 18 being questlcned, ~rtlolo 7340 raad8:

l;'herolands or lot8 aball heroartor bo 

### said to tha 

### Stat0 or 

### to an? 

### city or town Sor taxe8 under bore0 or aoart in any ouit or sulta 

### brought for the 001hstlon 0r tar08 theroon or by 8 calleotor or tero8, or **other** wi80, the owner or any oho having an interest ln 

### auoh-8 or lots shall ha?e tho **right** at **any** tlu 

### withintvm pear8 

### fromthe 

### dateof sale to redoon 

### tho aa7y u>on ?aymeht of 

### the amount 

### ot taxe8 for which sale ma8 -de, togetlmr with all 

### ooatr and penultles required by law, ahd also 

## pepentet .4U 

### taxe8, fhterost, penaltier and 

### aoataon or ogai&at said land 

### or lot8 at

### the tlxe of tlm redemption. 

### act8 1697, p. 132, **300.** 

### 14; iSOt 

### 1905, p. 32'3;;ratelPO7, p. %B2; .,ats2nd C. G. 1909, 

### p. 400; &at8 

### 1st C. s. 1913, p. 25; froa lrt c. S. U15, p. 50; arcto4th c. ;1. 1918, p. 135; Acts 3rd C. 2. 1920, pi 103."

Art&&e 7345b, Zeotion 12 read81

"In 8.U suito heretofore 

### or hereafter iilod 

### to oolloot delinquent tare8 againat property, juugunt ta 

### aal6 suit shall provide ror i88atknor 0r writ of pouso8sion with1.ataenty (20) by8 after the 

### porlod or rcdexptlon shall hare expired to the 

### purohaoor at iorealoaurr aale or hi8 a8- elm; but whosorer land la sold **uador** judgxeat in 8aoB suit rot taxoa, the owna! OS such property, 

### or anyoao hevlng an intorest 

### therein, 

### or their helm, a8sigur 

### or legal 

### reproemtatlror, zmy, within two (8) 1-8 rroa the data or suoh 8410, hato the 

### ri&t to redoox 8aid property on 

### the Zol

### lowing baai8, 

### to-wit: (1) 4thin the rlrst year
or tho 

### rodraption 

### period,upon the paywnt ot tho aim **bid** r0r tha propartr **by** tho purotmur at 

### 8aoh ~10, tacrluding aOne ($1.00) 

### Dollar tax drod r*oorUq rw eAd 

### all taf.8, paadsfe8, in

### terartud 

### eo*te tbwmafter paid th8noa, plW 

### tmatpf iv0 par oat 

### (I%$) or the 

### l aurotgato total; 

### (8) within t&e&St year oi t& rodoaptlon porlod, UWA 

### the mt of th 6Y)UAt bid for th8 prOp@rtJ by 

### the **puroharor** at 

### l 

### uoh @ah, ixOlodixg a One

## 779

iionorabloLrneet Gaina, s"sg8 3



### (;l.iiG)

Dollar 

### tax deadmoordin rer and all tax88, 

### gezlaltics,intuoet 

### and coete thero

### dter paid thereon, 21~8 fifty por oent (50,~) of the aggregate total.

*In addition to redeezilngdirect fromth8 gUPoh8ru a8 afOr88ald, ndWlptioA may also ba aado won tha 

### baoialmrainabcw dMined a$ grorided in .&,faler 7eLH **aAd** 7208 OS **t&a** ilovised 

## citll statute* or Taxas 0r 1925."

.AOtiOA 13 Of nl'tfOh e,Of ths COll8titUtiOBOf I?<xu, 68 tiaeadedla 1932, reads a8 **fOiiOW8:**

"?rorl~lo~ shall ba auda by the first Le&fslature for the **speedy** Sale, -irfthoat the 

### neceerlt~ of iisuit in C3urt, or u surtlolent 

### portion of all lands ud other property 

### tor the taxee due thereon, r;adevery 

### year thorsafter tar the sale in like zmuer ot ~11 Lsnda ad 

### other gx'opes+ty upon vhloh the taree hate aot been paid; 

### and the doed of aonveyanae 

### to the gurabneer for all lends and other property thua eeld 

### shallbe held to **mat II**  good and perfoot 

### titlela tho purchaser 

### therwi, cubjoat to be &upeeohsd 

### oaLy

### for actual fraud; provided, that 

### therormr owaer 8he.U wlthla b.0 para rrttade* 0s th0 ruing 

## ri3rr~01-4 of the ?urchaau*o 3sod bare tha right to 

### redoen the land on the tollowfng basla:
"(1) ‘,.ithfntho iirat~

### year or tha

### rodoaptioa period apoa the

## payment or the 

### aaouat
or money paid for the land, inoludlB2 Oao ($1.00) Collsr Tax Dati 

### i%eoordingFee aad all taEe8, penalties, 

### Interestaad ooata paid plus not eroeodfng tw8ntprit0 (esp) 

### perorat of the 

### aggremte total;
'(2) vFlthlnthe le8t year ol tha robemptlon 

### periodupon the 

### pafnrnt

### ot the amouut 

## or WAOy paid for the &end, iAOlUd* 001 ($l.W) Dollar Tu Sieed2eeordiS2 P.. urd a.LltQ1Cm8, 

### ~:~$~lee, 

### intwo8t and'W8te pAid ~1~8 not

rifts (so& porout 0r 

### the l gCrO@tS 

### total.'"t

### 0.0. 0, 102%)" 

### 1.3,

### Art. 8, l 

## a0pt.al 

## lootloa xor.

## 780

You question the constitutionality of the aboveCootad at:xtutrson the grounds that Section **13** of .;rtlcle **8, supra,**  2rovldes that the owner ;liproperty #ball have two yaars from the date of the filing for reoord of ths Pmr8husu*a Dud wlchin :jh:ohtO 

### redoemhis grogarty while &tiola 9340 

### and seotlon 12of ieticle **9345b, sapra,**  **pro** vlds that tho 

### OWMPmust redssm his projmrty 

### within two JSUS aftu 

### the tax sale. You are 

### edvlmd, howefar, **tlmkt** ths 

### above-quoted .ztialse &r4 not In confllot with Artlolr a, ;eotlon 1'3of th4 Comtltution, fn that said constltutional provlslon doas not rr?plyto rederqtion of prop4rty vhlch was sold at a for4cissure aal4 purmant to the **judg** mnt of a court.

The t;upraaeCourt OS 

### Texrrs in the case OS City of hn .-int.onio

v. Jorry, 

### 92 T4x. 319, recognlz46 thr faot thut 

### i4c. 13 ot nrtlCl4 8 of tba Constitution, ?rlor to azndslent in 19352,np2lled only to 

### summary ealee.
The &mrlllo **Court** 

### or Civil ;gpealfi in 

### the WM or Yinkson v. Lor4nz.oIndependsnt &chool **Clstrlot,** 109 S. X. (Ld) lOc2, held that **elm** above **r;u&ed** constitutional provisions applied only to sunmary sales~and not to sal48 rJado 

### undertoroolosuro tar lletu 

### by oourt judgments. In thla conneotlon tho ooprt 

### slated as follows:

*!a aanaot aooede to this eontsntfon. Tha old artlolo 9283 was a part of seotlon 19 of the **not** of 1876, o. 152, 9. 259, whlah dealt 

### with salesor land for **taxes** by tho t&x ool

### leotorsundersumac y ~rocoss, 

### andhadno rotorenoo to sales made under juclgmnts of tors

### 0~08~8 0r tu 

### li4n8. **sor4ovu.** that act, like 

### allothars prior 

### to the exuot3iant of artlolos 7284a in 1929,had rduonoo 

### tosales for taxes **duo** the St&to, 

### OoUlltleS, and Oltle8. Hono Of thu had any z%IorenOe, Lo so far aa 

### the aattor or r&asgtion is oonoerssd, to 

### ~148 ot real 4stat4 undu roreolosure 

### or tax liens owing to fohool a+ ot+ 

### disglots oreat+ un$or 

### th? -. 2.6~8or **the** atate. 

### Tneuon*t1tut10nal~vrovl-

## 781

Eonarable Xrnaet Gulnn, ?aga 5

Thare 1s

### nothing in the late ainendaantsof either the Conatltutlon or the statuk. artic14 7223. whiah;muld lndioat4 an lntentlm GO extand thair ao>licatlon." (Lkdarraoring ours.) Bearing in mind that Articl4 2, Z4otlon 13, as amended, ap:~lleoonly to 6uamary sales, your attentloh Is again oallad to the rirat part of irrtlolr934CGwhlah provides:
*;,heralsnds or 1ota~ahaU h4reafter be sold to the Stat4 or to any city 

### or town ior taxes und4rdecraa of court lnany suit or suita brou.ghsforth4 colleotiaP of taxes thereon . ; .O ('Jnderacorlngourfi. j

You -4, tharafora, advised that ;Jrtiol49x0 does not cohfiiot rlth Leotion 13 of Article 2 or the Tsxss Constitution.

Your attrrntionla alao oa*l4d to the holding of tha Su2rrsa Court or Texas in the oaaa of Yaxia Independent Sohool 3istrlot v. City or tietin,133 2.W. (2d) 118. In this oasa itwas aontandad that Utiola 7345b was unoonstitutlonal baoausa it parmltted a roreoloaur4 of a tax lian through aburt and thrrerors violated the provlalons of Artlola 8, %totkm 13, of tkm Constitution, aa adopta in 1932. The Supreme Court adopted the opinion of tha Saco Court of Civil Appeals, written by Judge Aaxanfer, as its opinisa, and thereby stated aa rollowa in this oonnaotlonr

"It la suggested that th4 statut4 is uuconatitutlonal beeauaa, by permitting a fOrSOlOSUrS
0r a tax lien through oourt, itViolate8 the ~rovlslons **of xrtiola**  **8, soo.**  **13** 0r our constitution as adopted la 1932. This seotion of the Constitution **rrads,** in part, as r0um8:
v~Provlalon shall b4made **by ths**  

### first **J.oglalaturo ior**  

### the **sprdf** sale. **ulthaxt** 

### tho neoesslty **oi** 

### a suit **la** court **,** or a 8tdri0id 

### portion or all lands and other propaxtrrortha taxes duo thereon, aa4 orerr 

### par tharsartsr 

### rorthesale ln like ssu2sr oi all lands and other property tipon 

### whlohthe taxes lava not baas paid; and the dood or oonvoyanoa to the **purohasu** for all lsnds **and** 

### othw property thou

### ibnorablr X.msatGuinn, Paga 6 . 

## 782

sold shall 

### b4 held torest a good 

### and 2arfeot title 

### in the purctiaer 

### thereof,subject to b4 lzqmached 

### onlyforaoturf rraud; . . .* *It is 

### lnrlsted that this 

### ~rovfslon or the Constitution, by providing for 4 

### summary a&a *without the neoerslty 

### of a suit 

### ln,oourt,* Is axolualv4 and InhLblta fOroOlO8~8 and 

### saLo through ths oourt. 

### Th4 t;uotad

### provlalon does sot 

### a>pasr by lta oxn 14nguagr to be axoluslve. X?ooassarlly, itmust be oonstrued lo eonnaotlon with 

### othor -,rovlrlonaof the Constitution. atic14 8, 

### sao. 15 of 

### the Constitution ;trovldas au follows:
**'I'h4 rm~~irlaaeezszmt cradrupon landed property shall b4 a special llrn thereon; and 611 r7ro?arty,both real and ?sraonel, balonglng to ~-mydelinquent taxpayer shall be liable to selzurs md 4414 for the payment of 

### all the 

## tares :md ~enaltlaa du4 by such delinpuant; and such property my be aold for tha taxes 

### snd mnaltlas 

### due by such daP

### aymeato? tha inaosnt. oader auah~ragulatlona sa-the Legiala&ra &ax provide.' (

ilnd*rsooringours.j Vhe undusoorad portioa of tha above soo

### tlooclearly delegates to tho legislature tho 

### right to provide other Psthods than by summary sale by which proparty nay ba sold for the pay

### msnt**or** faxoa. &tats Uortgags Corporation v. State (Comm. ~p9.) 17 3.V;.2d 801; City of 

### Eionrlatte **v. Lustiu,**  **87** Tax. 14, 26 S.W. 619. 

### irtlcl~ 5, aea. a, 0r the 

### Coaatltutlon sotiara
oa dlstrlot 

### oourts Jurladlatlon to rorealosr liens 

### on land, ,nd we sea no reason why taxing units **should** not ba allowed to ranort to auoh oourts ror 

### the roreolosura or their liens.

. Ths -ot provldss that the 

### rumsdies ;h;rain LWOVidSd

### ror shall be 

### oumul.atlvs 0r all othars end hanoa boos 

### aot 

### purport to 

### *XIelude 

### the r’taht 

### of awry salr 

### as provldrd in ArtiOl4 8, **a. Xb This 

### ooatantlon is ovarEh.g ~unduaooLig 

### ours.)
You are, thor*ior*, sdvlsad that 8eotia 13 of **rrt$olo** 6 of

## tkm Constltotlos or TWS, as

## adoptedin

## 1038, applies only to usmary sales. 0x1oha othu 

### lmnd, Art1010

## 783

Eonorable Snent Guinn, Page 7

7340 anE.i;eatlon 12 ot ..rticlo734Sb arpraesly amply otip to reGaaptlon of poperty -pursuantto foreoloaure Bales **cmlade** sub=ejilentto tijudg.mlt of \iC3urt of competent jurlsdiction. rherefore, there isno conflict In the periods of redeqtion set mat in the etatutss end lnthe above-pnoted aon6tltiltlonalprovl6ixL.

You are further advised that all redeqtlons of Jroperty sold under ttirsales authorized under .;rtlcle7345b ast be nadc within two years after :hc dates of the orlgfnal foreolosure soles.

Ia your second 

### gteatloa you are comerned 

### wlth whether or not the City of Fi ?aeo la entitled to reaelre the redeicptionpenalties provided in iectlon 12 of Article 7345b la L cm8 where it **ha5** purchzsed property at a tax oale under the authority of Zectlon 6 of Art1414 7X5b.

Your attention is called to Zectlon 13 of .;rtlole 7345b vhlch resee sa tallows:

*iSea.13. The ;rwfslona of this iict abail be oumulatlve of snd in sddltlon to all other rlzhte snd renedfes to rhfch an3 taring !lniti&y be entitle&, but **ES** to **ani** pxmedia% brought 

### underth2s ht. 

### ifan2 3art or ?ortlon of thle A& be in canfllat

Revised 

### Civil St3tuteii

### oi 1925 shall gov4rn sutts brought under thlr Xot except ai herein ~rorlded. .&at61937, 45th Leg., p. 1494-e, ah. 506.” (Undsrsuorfng ours.)

hotion 12 of ;rrtf&e 7345b 

### in lte langua&e epplies to all apurchreere* st tax sales, whleh general olasslrlaatlon ma16 inaluda the City of zl Paso.

The 

### method of redemptfciaa8 provlbed fn aaid aeotfon would apply to all tax 6ulH brought under the authority oi nrtlale 734l5b. Tho rede&.ion may be mado from the puroheaer at the **ffret** roreelorurr malo. Under authorltf **0r** s40ti0n8 

### 8 rrad9 or the 

### aettheparahaaer 

### nay **be On4**  **0r** 

### the l texfnng unlt8'. “Taxlag 

### units* ae 

### doflned Lx!b8tlon 1 **0r** Artlola 

### 7sMb lnolude “the state **or** Texae or any torn,. . 

## 784
ikmorable 

### ZrnestCulnn, Pa& 8



### cityor couaty 

### insaid LXztr, 

### orany corgoratlon or diatrlct orgenlzed under the lewe of the State wlth authority ta levy und callsot taxes."

The lmgutige of .5eotlon9 of Article 7345b alearly lndloates **that a**  "taxing unit" la clcealiled 3-s(rnpurchnserw. ;;nldertlale reeds, in g6rt, es tollowa:

"3sctlon 9, It the property be **sold to**  ~sy taxing unit whloh la e qarty tbtaafudp ant under dearee ot aourt In said suit, the title of said **proprty** ah611 be bid in and held by the texlnr;unit imrchaaln6 the aeze

. . ." (9nderacorlng ours.)

rule i&d the Legislature intended to xeka e aeperata ror the~radcmpptlon0r property rt0kta taxlna uult which iyBib the purchaser ritthe orfginal roreoiosure sale, L;ection I& or :.rticle7345b would here lnoluded such axe~ptlon. %a*- 

### ever, the Legislature saw fit to -he Leotion 12 **nnd** the ~eneJ.typro~lalone provided therein rpply lndiaorlainetely to all purahaaere or their ~a61 en8 **at** the l'oreolaauresale. You are therefore advlaedthet n redeeitingproparty iron the f" 

### City of L1 Faso in 

### 3 oha8whare said City hea purchsaed property **at** u tex foreclouure sale under the authority or Seationa a dvi 9 OS tirtlcle7345b, ZeQtlon 19 of said Article would apply 6ad the peraoa seeklag to redeem the property would hats to 9ay the penalties of redelzptioaprovided in suoh 6COtiOlL.

Your6 very truly

ATTomxY OWEAL OF TimiS

APl'ROVEDAR 15, 1940 A

ATTORNEY GENERAL Or' TEXAS