## 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 tomake fa) 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 .thedeed of conveyance be executed?"

Your inauirv nertains to the sale of land tmrchased at foreclo&re"sale as provided insSe,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 unitIf 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 the nroaertv in said



### Y 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~naunits 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,gunit 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)

judgnantsinand to theproper~tg so sold;

. . *
We are of the opinion that section 9 ofArticle 7345b,as amended in 1947by the 5O%hLegislature, authorizes the Commissioners Courtof a countywhich .purchasespropertyas a taxingunit, at tax saleunder foreclosureof tax liens,to appoint the CountyJudge to act as commissionerto sell suchpropertyatpublic sale. If the land is soldat private sale,the Codssioners'Courtacts as a body inmaking suchable, and the “presidingofficer"of the court shouldexecutethe deed of conveyance. SUMMARY

i. r.: The Commissionera'Courtmay appoint

theCountyJudge as a commissionerto Sell 

### atpublic sale landboughtby'ithaCounty, as a taxingunit, at a tax foreclosuresale as providedby section9, Art. 7345b, V. C. S., asamended,by the 50thLegislature. The dmed underprivate sale shouldbe &xecut@dby the “presidingofficer”of saidCourt.
Yours very truly,
ATTORNEYGENERALOF TEXAS

WTW:wb:mw W. T. Williams Assistant

APPROVED: