OFFICEOFTHEA'ITORNEY GENERALOFTEXAS 

### AUSTIN

Ifonorable

### F. E. Mitchell County attorney ;;Ztthsn County

_ , Texe6

Seer .Xx-: Oplulori Wo. O-3631 Re: %ould ;eutiltiesend IntereSt on the deiinc;uentye&m for which judgmrt wee tekcq,con- ~tisxie to BCCrub to the date OS redeiqtion ezidbe included lo the amount t&e cwner of the property mu& :?ayin **order** to redeem seld property?

you have aaked what azzountof xzonogoust be paid 

### by the Judgment debtor to redeem property sold et &to* sale .-tothe,.taxipg

units. SpeCif?oaZly, you have,~ln~.uired ii tho redeemer ruet pay pentiltierr end interest bn thd dellnquent yeers tor whloh Judgment wa8 bike+ to the dRt6 OS redemption.

" The faote reoited &your letter trt that 1B.a ourtain tax suit <iled **$n.your** oOun$y judgment was taiiezJ in tlarch, 1940, for taxes, penaltiea~and lhteraat acrorulngon~texes through the year 1937; 

### there being no bihdsrat the 

### tit&a the 

### sberlrr 8truok oii the property,,tdthe Ztete OS Texae ror the **bandit** of all the taring unlC5 involved ln the,suit. This ection wao taken on 

### tht'l%b-.dey Of January, 19Ll;..sndthe
owner OS scald9ropmt.y now 

### wiaho?,to redem It.

hrtiole 73C0 di Yerqon*sReoised Civil %atutee of 1925 reeds 08 Sollowrrt ._

.., Wherelando or lots ahell hereafter be sold to the skate or to any city or town Sor taxes under deares oS.,courtin eny suit OT suits brought Sor the oolleotio::of~t8XSS thervon or by E aoflector of taxos, or otherwise, tbt o&tier or any one hevin~ an intereat fn suah lunds or lots shall have the ri:;htet snp tb8 ?dthin twoyetim rrom the date of sole to redeer t.i.e aam upon :myment of the mount of taxeo for ;?hiah sale W86 mde, together with all costs end ~penel.- ties required by lan, and also p&ymnt of all taxes, intereat, penalties end Costa on or again& said land or lots et the time of the re-~ demtiox. ?rots1497, p. 132, sac. 14; .ACtB1905, I-'. 323; iicts1907, p. 2*2; Aots 2nd C.f. 1909, p. 400; Acts 1st C. S. 1913, p. 25; Acts 1st C.
s. Isis, Q. 58; &OtS 4th 0. s. 191g, 3. 155; Aats 3rd C. 3. 1920, n. 103."
titlole 7345b, f%otIon 3.2,provides:

"In all suits heretorore or hereafter filed to collect delinquent tbxea adainst ;lPO!jQrty, judgment In aald suit shall pkovide for iseuenae of writ of posseanion within twenty (2Gj d6ye after the ::ariodof redmption shull hnva expired to the purchaser at foreolosure sale or his 'iaai@%s; but whenever lend la :sold‘under Jud@ent in such salt for-texee, thwowner ot such property, or anyone hsvlng an interest therel~n,or tbelr helre; aeslgns,~or legal Pepresentatives, ~. .may,dtbin two (2) yeara'rtromthe dste of.‘~euch mile, have the 2%ght to iwdeen said property on' the rollowltl~baaiia,.Eo-witi (1) within the first yetzrof 'theeredemption yr+X!i upon the naynarttof the akunt-~bW.ror:the :pkper%y by the pnmhader et suab sele, inuluding e Gxe ($J.GO) Pollor tax deed reoordiag fee and all taxes, penalties,.intertat and aoets thereaiter paid thereon; plus. twenty-five par cent (25%) or the a~~ef~ete total; (2) within thenla&. yeur of the zeder8ptionpert0d, upox the payment .ot the.aLPaunt.Md for thb property by the purohaaer ~a%,auoh sale, includln~ a One ($1.00) SolJar tax deed recording fee and all taxes , penaltise; lnt#rest end~oosts thsreelter **paid ~thertian;**  **pLus fiity**  **par ~Oent**  **(5Oq) of**  ~the **ag** grqate .total." %.

The authorItLee %:nthla lattte nave held that the purahomr of property sold at u tax sale !Loeanot autuallg uc2ulre legal title to this proVsrty at thr.sr;lanor Cous he- .



### acquire right' or posaesslon. In the case of 13ente vs. .%llivan, 115.7. 'G.

35X, 353, the 

### court holds that the nurchsser 

### hes n&title to tba lenduntil the redecytlon :,erlod has erpird. Ths original owner stillhaving le@ title to the lan6, it fe obvious f&t ,thetaxes aoatinue to be aseesard end the statutory interest end penalty aooruesduring this redemptionperiod.

In Our opin&on IJo.O-1965 **vi4** 

### held that Station **12** 

### or Agtials 7365b appll6a iadlscriminatalgto all yurcheaers or thair assignees et the foreclosure sale. X6 rurtherheld th%t In 'redeeming property from the state in caees.wh&a the etate Gad purahaskd theproperty at s tnx foreolosuresale under authorityof Cootlona 8 arid9 of Article73451, Seatlon 

### 12 of thatArticle Would apply, und the person seeking to **redeem** 

### the propertywould heve to pay the penaltiesof redemption es p$?ovided in Seetfon 12. The redemptionpenalty therein fixed would be applloablehere.

The texes, gensltles and interestdue on theprop**erty** 

### brougb the year 1937 were reeoosred and **b&am4 a**  **liqui** dated am irthe. 

### judmnt **eatered. :**  

### Th8re are 00 arsae reported on this point,but &tial& 7336, PeotLon.l(e),Verooxi*s Bevleed C~V~Z Statutes, provides th,e

genelty to be aaassaed. upon delinquenttaxes. The maximumpenalty required in **this** 

### Article is ei&t (Sri;) per amt. fn View or the,'datc or this suit and .jud~antWC pre8u.W that,raaoveryof the fu.U ~alght(R$) wr oeht ,penelty 

### was ewarded.

Ax-$&ale

7336.. Seat&on Id.) reade in **parto**


### *All delinquent tares ahall **bear** 

### inters& at the rate of six (6%) p4r **tmnt** 

### per annum from ~the date of their dellnquenoy. * *:*,,

This interest **18** 

### inoluded in the jud@nent. Title to thlo propertyhaving **rawainad in**  

### the owner, the taxes dontime 

### to eoarue on this property artsr Jud@ent andduriug the, redemptionyerlod. The Jude;otsnt bears interest et W:e rate oi sir per oent whloh is %a same ae the rate of interest prlpr to judijnent.

Ssotion 10 of Artlols 7345b reeds:

### “The +tTbrtSer of ,7rOp8rty SOlc for. i%XeS in **such Zorealosure**  **suit shall**  **take title**  **free** 

### azd clear of all lieno rnd cleln.3 for taxes o@lnot suchproperty delinquent et the tiae of fudgmfit13 said suit to any taxing 

### unit whichwa3 a partyto said 3~1t or %a%1oh had bean served with citntion in said euit as **required** by 

### this Irqt."

i% 

### belleve the above seation ia appl%oebleto the takinrq tilts In this case. q%s purpoQeor the ststuta 16 to avoid 8 rultipliaitp of' suita. See Pearsell Ind. Sohml 5ist. -3.

Mtlner lj6 S. 

### Pt.(26)647 and BelLa Tnd. 

### 9chool mst. v. City of %&~eria 

### 133 S. K. (24)118. ~.
In our o~fnion the owtrar; to redem hia property, must pap t::e On& 

### Doller tax,deed.reco?dingfez,,the tox88, 

### penaltiesand interest lnoluded In the judgment,six ner cent **interest on**  **the juclgzxent.:**  

### th.e eo3ts,plus twenty-five ,per cent or theaggregate' &tar. 6.8

outlined;-In

Feotlon 12 of ~t.~qle73&b;, in ad6itSon th6roto,h~,xmx%t pay taxes
**that heVe**  

### beOoR8delin+iellt sinde' date:M judgmnt, and tU interestand penaltlea.potretit,$ed by law! In view of Feotlon~lO,,of~tl'&e'73&56; the cbllebtf& 6i .tsres whioh
were dirl~nqtient'at~'the'date of judment nay not now be emforced,whether .lnolu@d j.n,t&e J,uapent.

or not. ..:. .:.. ~~Yolir$ ve&t*1y ::'
kTT0SW.Y Si!.?S>-%AL

W TEXAS

:. '~