E NEY GENERAL 

PRICE DANIEL 

ATTORNEY GENERAL 

October 2, 1948 

Hon. Geo. H. Sheppard 

Comptroller of Public 

Austin, Texas 

. 

Opinion No. V-695 

Accounts 

R8: Authority of the Commissioners' Court to 

appoint the County 

Judge 55 commissioner 

to sell land bought at 

foreclosure sale at 

private or public sale. 

Dear Sir: 

We refer to your letter in which you submit 

the following: 

"1. May the Commissioners Court appoint its Count Judge to act as a Commiasioner to make f a) private sale, (b) public sale, of the property purchassdby the 

County as a taxing unit at the tax foreclosure. sale? 

"2. If the Commissioners Court act 

as a body in selling the property at pri-' 

vate sale, how shall the .the deed of conveyance be executed?" 

Your inauirv nertains to the sale of land tmrchased at foreclo&re"sale as provided ins Se,sMon:9. of 

Article 7345b of Vernon's Civil Statutes, as amended by 

H. B. 695, Acts 50th Leg., Ft. S. 1947, page 1061, which 

provides procedures for the sale of property purchased 

by a taxing unit at foreclosure sale in favor of more I 

than one such unit; The taxing unit which puchases 

property at tax sales'may sell the property at either 

public or private sale, but may not sell such property 

at private sale for a price less than the adjudged value 

of- the property or the total amount of the judgement which 

was rendered against tht'property, whichever is lowen;. 

without the consent in writing of all units in favor of 

whom such judgment is rendered. The pertinent parts of 

said section read: 
Hon. Geo. H. 3heppard, page 2 (V-695) 

“Sec. 9. 

any taxing unit 

If the property to be sold to 

which is a party to the 

iudnment under decree of Court in said suit. 

the-title to said property shall be bid in = 

and held by the taxing unit purchasing same 

for the use and benefit of itself and all 

other taxing units which Br,..p~rtiea~~eo~tbe 

suit and which have been adjudged in said 

suit to have tax liens against such property, . . . The taxing unit may sell and convey said property so purchased by it, or 

which has heretofore been purchased in the 

name of anv officer thereof. at anh time in 

any manner determined to be most advantageous to said taxing unit or units, either at 

public or private sale, subject to any then 

existing right of redemption; . . .but such 

property shall not be sold by the taxing 

unit purchasing the same, at private sale. 

for less than Ehe adjudged value thereof,. 

if WY, as established in the tax judgment, 

or the total amount for which such judgment 

was rendered arainst Y the nroaertv in said 

suit, whichever, is lower; witho;t the written consent of all taxing units which in 

said judgment shall have been found to have 

tax liens against said property. All such 

consents shall be evidenced by the joinde%c 

in the conveyance by the consenting taxing 

units, acting by the officers herein authoriized to give such consents. . . Bnd con& 

sents on behalf of other taxing unitsay 

be given by the presiding officers of their 

governing bodies. Deeds executed hereunder 

bv t:xi~na units shall be executed in their 

bkhalf by the presiding officer of 'their 

governing body. rublic sales hereinabove 

provided for may either be made by the'jheriff, at the request of the taxing-unit purdhasing the property at the tax foreclo~sure 

sale, or by any Lommissioner appointed by 

such taxin,g unit by resoluticn of its governs%==' * 

Any taxing unit, bheriff, 

ommissioner appointed by a taxing unit, 

making any sale under provisions hereof shall 

execute and deliver to the purchaser at such 

sale a deed of conveyance, conveying all 

right, title and interest of all the taxing 

units interested in the' tax foreclosure 

. 
Hon. Geo. H. Sheppard, page 3 (V-695) 

judgnants in and to the proper~tg so sold; 

. . * 

We are of the opinion that section 9 of Article 7345b, as amended in 1947 by the 5O%h Legislature, 

authorizes the Commissioners Court of a county which 

.purchases property as a taxing unit, at tax sale under 

foreclosure of tax liens, to appoint the County Judge 

to act as commissioner to sell such property at public 

sale. If the land is sold at private sale, the Codssioners' Court acts as a body in making such able, and 

the “presiding officer" of the court should execute the 

deed of conveyance. 

SUMMARY 

i. 

r.: 

The Commissionera' Court may appoint 

the County Judge as a commissioner to Sell 

at public sale land bought by'itha County, 

as a taxing unit, at a tax foreclosure sale 

as provided by section 9, Art. 7345b, V. C. S., 

as amended,by the 50th Legislature. The dmed 

under private sale should be &xecut@d by the 

“presiding officer” of said Court. 

Yours very truly, 

ATTORNEY GENERAL OF TEXAS 

WTW:wb:mw 

W. T. Williams 

Assistant 

APPROVED: