- - 

THEAVTORNEY GENERAL. 

OFTEXAS 

Grover Sellers 

A=rr‘,KN*:Y G*:NExcAlr 

Hon. R. C. Neaves 

County Auditor 

Grayson County 

Sherman, Texas 

Dear Sir: 

Opinion No. O-6324 

Rer If real property conveyed to the City 

of Sherman at a tax sale, is sold to a 

third party, would the State and County 

be entitled to collect all delinquent taxes 

prior and subsequent to the tax sale to the 

City? And related questions. 

1944, 

We are in receipt of your recent letter of December 14, 

reques.ting our opinion relative to the above captioned matter. 

Your letter reads as follows: 

“Please furnish me a written opinion on the following 

proposition: 

“On June 17, 1930 a delinquent tax judgment was rendered in cause No. 40788 ‘See certified copy of judgment 

attached’ and on Decembei 27, 1930, the Sheriff, acting on 

the above judgment and decree of sale, did convey by Sheriff Is deed, the premises described in said order of sale, 

to the City of Sherman a Municipal Corporation, for the 

sum of Three Hundred Ninety Two and 74/100 Dollars, it being the highest bidder therefor, and that being the highest 

secure sum bid for same. ‘See certified copy of Sheriff’s 

deed attached.’ 

“The County and State were not a party to the above 

suit, therefore, none of the State and County taxes were 

included in said judgment. (See copy of State and County 

delinquent taxes attached) 

“For your information and consideration I submit the 

following: 

“The City of Sherman, Plaintiff, bid the premises in 

at the amount of delinquent taxes due said City a,t the Sher-. 

iff’s sale on October 7, 1930, and said City of Sherman has 

held same until now without taking any further action. HOWever, the City of Sherman is now in process of taking posession of same, which is some 14 years after such premises had 

been conveyed by the Sheriff. 

“1 have been informed by the City Attorney that, it i.s 

the intention of the City of Sherman to take possession of 
Hono R, C. Neaves, page 2 (O-6324) 

said premises 

at private f 

in order that they in turn may sell same 

sa e. 

“There is now due the State and County for delinquent taxes, together with interest and penalty in the 

aggregate sum of $247.60 for the years from 1928 to 1943, 

i%tlu:tf;::he:: 

ee State and County delinquent tax state- 

“From the above information we would appreoiate an 

answer on the following: 

“1. If said premises are sold now by the City of 

Sherman, would the State and County be entitled to collect 

all delinquent taxes from 1928 to 1943 inclusive, provided 

such property is sold for an equal amount, or more than the 

amount of all delinquent taxes due said taxing units? 

“2 0 Would said premises be exempt from State and 

County ad valorem taxes for all years subsequent to the 

date such premises were bid in by the City of Sherman in 

19301 

“3 * Where such premises were conveyed to the City of 

Sherman b 

until 194 t 

Sheriffus deed in 1930, and possession not taken 

9 would the City of Sherman have the authority to 

sell such premises at private sale? 

“40 In the event the City of Sherman may sell such 

premises at a private sale, what would be the proper method 

for the City of Sherman to follow in order to convey such 

premises to the private purchaser? 

“0 0 0 0’8 

We are enclosing herewith OUP Opinion MO. O-5710 which answers your first two questions. 

Your other two questions request our opinion as to whether 

the City has the authority to sell such land at mate sQ& end if 

so9 the proper procedure to follow D 

It is our opinion that the City of Sherman acting through i 

City Council, could sell said land as provided in ,A&.cle 7328 VernonOs Annotated Civil Statutes, 

7343 and 106Oa, V.AX.S. 

by virtue of the provisions of Ltlcles 

However, each of said ,Articles 7343 and 1060 

by Its own terms, is merely permissive, and is not exclusive. 

Article 1062, V,A,COSO reads as followsr 
Hon. R. C. Neaves, page 3 (O-6324 ) 

“If, at any sale of real or personal property or 

estate for taxes, no bid shall be made for any parcel 

of land, or any goods and chattels, the same shall be 

struck off to the city, and the city shall receive, in 

the corporate name, a deed for said property, and shall 

be vested with the same right as other purchasers at 

such sale, and may sell and convey the sameo” 

Article 1140, V.A.C.S., reads as follows: 

When the entry mentioned in the preceding article 

has been made, the town shall be invested with all the 

rights incident to such corporation under this chapter, 

and shall have power to sue and be sued, plead and be 

impleaded, and to hold and dispose of real and personal 

property, provided such real property is situated within 

the limits of the corporation.” 

Article 962, V.A.C.S., reads as follows: 

“All the inhabitants of each city town or village 

so accepting the provisions, of this title shall continue 

to be a body corporate, with perpetual succession, by the 

name and style by which such city, town or village was 

known before such acceptance, and as such they and their 

successors by that name shall have, exercise and enjoy 

all the rights, immunities, powers, privileges and franchises possessed and enjoyed by the same at the time of 

said acceptance and those hereinafter granted and conferred, and shail be subject to all the duties and obllgations pertaining to or incumbent on the same as a corporation at the time of said acceptance, and may ordain 

and establish such acts, laws, regulations and ordinances, 

not inconsistent with the Constitution and laws of this 

State, as shall be needful for the government, interest, 

welfare and good order of said body politic and under the 

same name shall be known in law, and be capable of contracting and being contracted with, suing and being sued, 

impleading and being impleaded, answering and being answered unto, In all courts and places, and In all matters 

whatever, may take, hold and purchase, lease, grant and 

convey such real and personal or mixed property or estate 

as the purposes of the corporation may require, within or 

without the limits thereof; and may make, have and use a 

corporate seal and change and renew the same at pleasure .I’ 

said It is, therefore, our opinion that the City of Sherman may 

sell/land to a third party at private sale, and that the City Council, as a governing body of the City9 is the proper agency to exercise the authority to sell, and that the sale should be authorized 
Ron. R. C, Neaves, page 4 (0~6324) 

by ordinance or ??esolhtfon. 

160 S.W.z (2d) 519 (SupoCt.10 

See Wilder v. Amerfcau Produce Co., 

However, ff the charter or an 

ordinance of the Cfty of Sherman provides how the City may alfenate its real property, such procedure should be followed. 

Trustfng that the abo,ve and foregoing fully answers your 

inquiry, we are 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

By /s/ We V, Geppert 

W. V0 Geppart, Assistant 

APPROVED JAN 11, 1945 

/s/ Carlos C. Ashley 

FIRST ASSISTANT ATTORNEY GENERAL 

APPROVEDt OPINION COMMITTEE 

BY: BWB,CHAIRMAN 

WVG:forwb