Hon. Jules Damiani, Jr. Opinion Ho. M-982 

Criminal District Attorney 

405 County Courthouses Re: May Sec. 3 of Art. 725813, 

Galveston, Texas 77550 V.C.S. be applied retroactively? 

Dear Mr. Damlanl: 

We have received your request for an official opinion 

on the following question: 

“Except as to litigation pending when it 

came into effect, does Article 7258b, Section 3. 

V.A.T.C.S., operate retrospectively, so that if 

a tax certificate showing no taxes due (whereas 

in fact taxes were due) was Issued prior to the 

date such Article took effect, and under either 

Article 7258b or Article 7258a /i;epealedT, V.A. 

T.C.S., the Tax-Assessor CollecTor mighT nevertheless issue upon request a cancellation certificate, relieving the current owner and the 

property of the tax liability, such owner not 

being the pprson in whose name the taxes became 

delinquent?" 

Your question asks whether the procedure provided by 

Article 7258b is available for periods prior to the effective date of the statute. Our answer is Yes. 

This Sec. 3, In its relevant portion, reads a8 follows: 

"In the event a tax certificate la issued 

showing no taxes, interest, penalty, and costs 

due, when in fact taxes, interest, or penalties 

were due, and the owner of the land is not that 

person under whom the taxes, interest, penalty, 

and costs became delinquent, the tax collector 

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Hon. Jules Eamiani, Jr., page 2 (M-982) 

may issue, on request, a certificate relieving 

the property from liability and stipulating that 

the delinquent taxes, interes.t, penalty, and 

costs are thereafter the personal liability of 

the person under whom the taxes became delinquent. . . . Thereafter, this cancellation certificate shall be conclusive proof for all purposes 

that neither the land nor the present owner is 

liable for the delinquent taxes, interest, penalty, and costs." 

Article 7258b Is a remedial statute. It repealed and 

replaced Article 7258a which was very similar In nature and 

which had been expressly declared by two court decisions to 

be remedial and equitable in nature. International Paper 

Co. v. State, 380 S.W.2d 18 (Tex.Civ.App. 1964, error ref. 

n.r.e.), and Amerada Petroleum Corp. v. 1010.61 Acres of Land, 

146 F.2d 99 (5th Ci r. . These factors amply support 

retroactive application of Section 3 and an affirmative answer to your question. 

The presumption against retroactive application is not 

applicable under the circumstances here presented. See 

please: May v. C;f";io;~5vS.$;~16,"~ $g~~;y;;~g~lq$@J;. 

error ref. n.r.e. 

Civ.App. 1957, error dlsm.); 

(Tex.Clv.App. 1925, error diam. '~~u?~ds5?~ %itutes, 

Sec.. 28: also 21 A.L.R.2d 1278, 1280-1282 and 107 A.L.R. 578, 

et.seq. 

The only exclusion from the relief afforded concerns 

matters in litigation. Article 7258b, Sec. 6. Our holding 

allows all property owners who have relied upon tax certificates lawfully issued under both Articles i’258a and 7258b 

to relieve themselves from the claim and their property from 

the undisclosed tax lien against which they had used all the 

diligence that both the law and equity required of them. 

This purpose is stated by the Court in the International 

Paper Co. case, supra, wherein the Court held, 

II . . . It appears that Article 7258a is 

actually a remedial statute. It gives the 

citizens of Texas a conclusive right to believe in and rely upon the acts of their 

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Ron. Jules Damianl, Jr., page 3 (M-982) 

officers. At the same time, It does not 

release or diecharge anything except the 

tax lien. It gives the State the exclusive 

right to proceed against the Tax Collector 

and their bondsmen for the taxes, penalty, 

interest and costs. The purpose of the 

statute was to relieve the purchasers of 

property from the secret tax liens upon 

property for which they have purchased and 

paid, or obligated themselves to pay for. 

This relieves the purchaser of the responsibility of buying property and later having 

a tax lien forced upon the same and requiring 

him to pay off the tax lien in order to keep 

his property." (at p. 22). 

SUMMARY 

The provisions of Sec. 3 of Article 7258b, 

V.C.S. should be applied retrospectively to 

authorize issuance of the cancellation certificate therein authorized, and when authorized, 

to cover all tax certificates showing no taxes 

due which had been previously and lawfully 

issued under both Article 7258a V.C.S. /i;epealedT, 

and Article 7258b, V.C.S. 

Y 

Prepared by S. J. Aronson 

Assistant Attorney General 

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Hon. Jules Damiani, Jr., page 4 (M-982) 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

Harriet Burke 

William Craig 

Max P. Flusche 

Robert Lemens 

SAM MCDANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

First Assistant 

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