OFFICEOFTHEA'ITORNEY GENERALOFTEXAS 

AUSTIN 

Ifonorable F. E. Mitchell 

County attorney 

;;Ztthsn County 

_ , Texe6 

Seer .Xx-: Oplulori Wo. O-3631 

Re: %ould ;eutilties end IntereSt 

on the deiinc;uent ye&m for 

which judgmrt wee tekcq, con- 

~tisxie to BCCrub to the date OS 

redeiqtion ezid be included lo 

the amount t&e cwner of the 

property mu& :?ay in order to 

redeem seld property? 

you have aaked what azzount of xzonog oust be paid by 

the Judgment debtor to redeem property sold et &to* sale 

.-to the,.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 acrorulng on~texes 

through the year 1937; there being no bihdsr at the tit&a the 

sberlrr 8truok oii the property,,td the 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;..snd the 

owner OS scald 9ropmt.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.,court in 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:;ht et snp tb8 ?dthin two 
yetim 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. ?rots 1497, p. 132, sac. 14; .ACtB 1905, 

I-'. 323; iicts 1907, 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 ::ariod of 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'rtrom the dste of.‘~euch 

mile, have the 2%ght to iwdeen said property on' 

the rollowltl~ baaiia, .Eo-witi (1) within the first 

yetzr of 'theeredemption yr+X!i upon the naynartt of 

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 then la&. yeur of the zeder8ption pert0d, 

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 aggrqate .total." %. 

The authorItLee %:n thla lattte nave held that the 

purahomr of property sold at u tax sale !Loea not autuallg 

uc2ulre legal title to this proVsrty at thr. sr;la nor 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 lend until the redecytlon :,erlod has erpird. Ths original owner still having le@ title to the 

lan6, it fe obvious f&t ,the taxes aoatinue to be aseesard 

end the statutory interest end penalty aoorues during this 

redemption period. 

In Our opin&on IJo. O-1965 vi4 held that Station 12 

or Agtials 7365b appll6a iadlscriminatalg to all yurcheaers 

or thair assignees et the foreclosure sale. X6 rurther held 

th%t In 'redeeming property from the state in caees.wh&a the 

etate Gad purahaskd the property at s tnx foreolosure sale 

under authority of Cootlona 8 arid 9 of Article 73451, Seatlon 12 of that Article Would apply, und the person seeking 

to redeem the property would heve to pay the penalties of 

redemption es p$?ovided in Seetfon 12. The redemption penalty therein fixed would be applloable here. 

The texes, gensltles and interest due on the property brougb the year 1937 were reeoosred and b&am4 a liquidated 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 delinquent taxes. 

The maximum penalty required in this Article is ei&t (Sri;) 

per amt. fn View or the,'datc or this suit and .jud~ant WC 

pre8u.W that,raaovery of 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 property having rawainad in the owner, the taxes dontime to eoarue on this property artsr Jud@ent and duriug 

the, redemption yerlod. 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 such property 

delinquent et the tiae of fudgmfit 13 said suit to 

any taxing unit which wa3 a party to 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%oeble to the 

takinrq tilts In this case. q%s purpoQe or 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?ding fez,, the tox88, 

penalties and interest lnoluded In the judgment, six ner 

cent interest on the juclgzxent.: th.e eo3ts, plus twenty-five 

,per cent or the aggregate' &tar. 6.8 outlined;-In Feotlon 12 

of ~t.~qle 73&b;, in ad6itSon th6roto,h~,xmx%t pay taxes 

that heVe beOoR8 delin+iellt sinde' date:M judgmnt, and tU 

interest and penaltlea.pot retit,$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. 

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.:.. ~~Yolir$ ve&t*1y ::' 

kTT0SW.Y Si!.?S>-%AL W TEXAS 

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