~FF~CEOFTHEA~TORNEY GENERAL• FTEXAS 

AUSTIN 

&wnblr.Q. 8. Willia@6ea 

coanty rttorno 

4' 

Brat& County 

blfaphfm*lUe, ma8 

ten in rwponm to 

~0nrlQrre4 aad 

# or Stat. oan 80 roll l uo h ’ .~ 

8 l xeauto tha inatnrorat o? 

t &oulb bw the form of aaoh 

hnnotatad ClvrS1 Stabtw, it 

ing unit whioh lm a party te 

oourt U, raiI suit, the tit& to 

ln and Ilad bttb, tari 

i 

and bonrtit. or ltroli an 

partlo to .)ho wit and whiah hatsro born a f~& raid ault 
00 IMU tu ime pgellut ruoh propert , pro r&a ~4 in 

pr~p~fikt~ t0 tb DUOS or ta llear i II raw ot rala n- 

;yi;tiro taxi= unite aa wtabllshd by the jodg.mat IA t&t3 

&oh property ohall not be aold by tbo taxing Mlt 

pwo$reb~ tb8 8ati Sor loaa than the adjudged value thereof, 

or th4 aaiount oi tJn judgpuate agalnet the proparty in eald 

suit, nbloMosr ie lower without the written ooaront of all 

ta;rM ooltr whlah ln eafd juagwnt have been iopnd to buvo 

tax liona Mainat l uoh property. Yhea euoh property 1s rold 

bl the taxi- unit probaring tho came, the proasede thereof 

l hall be roaairad b It ror Aoooont of itrelf and all other 

eal4 texlag ualte a i JCKI@ in raid cult to have a tax lion 

l (r*lnet euah popertt. The pr~ooede froosuah~ l ale, aftu 

pa*g all ooete and upmaw Jhall b8 dietributrd emong 

ruoh taxlag unite pre rata ed in proportion t:, the amount 

0r their tax liean sgainrt eubh propwty a8 e~t~bllthdl In 

ealb judgornt . 

Thin prorlaloa of the etatut further p+ldee, 

In eiioot, that it .tho aelo ha8 noO been made by euoh purehaelng tortme wit hior rim (6) moetb aftsr the redsaptlon 

period prorid in aJ0ti0n 18 0r the 8tatute, ha8 l xpiredd, 

it er& thereatter be the duty 0r th fuirirr, 0 II tb 

wrIttan roqwrt itor any taxing tult who hae obta !z ed a 

&&egt ln eald rult, to sell Jai4 property a8 provldod 

. 

Thr prorlelone of brtldle 734Sb aro ouiml~t~ro 

o f a nd In l b dltioto a al1 ether rl and rramdlee to which 

Iry taxing wit aAy be entitled, 3.5 of 8ald etatute) 

but whore thrar 18 a 6onfllot Artiolo 7S4Sb ooatride. 

Aitu the uplratlon of the rwhuuptloa pmrlod, 

whlah ie two (0) years, ad beioro l lx (4) month8 after suah ’ 

rodwptioa pubdd the taxlag aIt purobaelng tbr poput~ 

18 the oal 

tha &ate i 

tul.88 .ontt that WA 8811 eooh property. Whuo 

8 tho taxln6 ualt puroharl~ the pro 

tha p o wu to- l oll same aurLag maI& 81X (6) 

rtg, It ha8 

PoAt ii ~olod but 

A0 0rriow be boea 61V.B authority to A&* eaoh ealo a4 

lvato @a&, tharefon, the sly l uoh sale that ona be ma&o 

tha dmritr un6or the l uthorlt~ gi700 to hla by 

of tk Retie06 U&v11 Statute& Ii the tmtag 

unit purohaelry the pmporty bar not cold raid prpoperty 

With& JiX (6) aonthr ritU th8 FOdea@bWb &Wriod, th#A oA$ 

P 

. . 

I. ,.,, 

. : 

‘i,... * 
Ob a dBJd l JagSSAt ia Uib aUi& 

aaf make wt i ttea roqwet 0r the 

momsty in the tmnaer a8 authorleod 

by Article tS45b. No- ti utiblo to flad any etatuto authorlein4j any pufm to rwnet the ehrrlrr to niake tho 

*al* for t&m Stat0 whore t&n Strto 16 tho purobarlag wit. 

i&ore tbo &ate 10 tk taxIa aalt aakw the pmohuo, it has thr rl$ht to l oll l uoh property dtes tho l xRlratlon 0r the raauptlon pbriob and Within *lx watti thereafter 

w tr u, l # a r tu the l rpiratloa 0r eda 81x nonthe, but euoh 

sale mm8 be ma0 by the l herlsr under tho potieione oi haW010 9slw 

l o ll a a l4 

for tb rwsoa tht BO QU#OB hu bean l utboriucl to 

aal6 kstio P $ 

party ror the Wa tr a t p r lta tal0 a at e.nt tlae. 

9bt8 boln@ in put as rolbW8: 

** * l zi sag o f the la ml thus #o ld fe 

tb Stata is lrot redoem withis tho time pmeorlbra by this l,aw, the l horiff ehall eel1 the 

sew aO poblfo outu 

x 

to t&o highest bid&? for 

oaeh a0 the prl5OipA l AtraAoo to tho oourt bsUJJ 

la fhe oowt 

a&lo* or f 

whoro(81 tho &nd lhe, after glvla6 

ea o ia the wuw ntvw pnrsrlbd ror 

sale oi real l etdm und8f ~ooution pro*iad 

whoA a0%100 18 &rvcW bye 9OSting AOtfO@J, OIIO 0i 

the said notlooe eErll ba portti ln 8 oonrpiououe 

plwe open tho land Co M wld. Said Aot iao JhJllL 

oonaula a legal deeoriptian or the laad to, k eeld; 

tit8 4ato OS Its pwoharJ by the 3tata, tb prlao 

ior rhloh the la& ua8 ~16 to tha Statox t&t It 

will be sol4 at pub&l@ outotT 80 tho highoet blddrr 

r0r oaoh,, data aad p&oe 0r 0410. all 8alee eonteaptog huola & a ll bo. a a de IA the a ua a pro o t - 

sor bd or tbe aale or real oetato unaer l eo utlo d, 

bS4 OT blrle ~8 rejootod the, iwl l hrll bo SWl 6v*rtlee$ aa orruel ror aale as previ4ed ror 

horoia, but the l wptaaoe~ by the rhviit of tho 

,bia hall be l OAOlurlve AAd blade 00 Ok qM8tioa 

a f the l piiiolono~ oi the bid, and ao aotloa shall 

ho ruetainrd In anf oourt ot thte 8trte to rot aside 

aaid ~10 OA gounar tPr the i5wrriatano or the 

amou58 bid a5a aoacrpted. l l + The o&r t r, IA 

khali 0r the &ate, ahall oxmat* l dood oonrep 

15s tltlr to l ald property whoa sold and pala ror.* 

,’ 
.~, 

289 

Eo+o+er, 8uoh 8alr oan Only b@ medO aStar the OXpfru;on of rat& rir wntha when DO otber taxin turit whbh 

has obtained a jud&i@nt in add 8Uit ha8 teqm8ted tbo 8hhff 

w&r the @W18iOli8 of 8sotloo 9, Artfak 7W3b. to 8011 mdb 

Where ruoh a rmquort ha8 beon mado, 8uOh 8alO aWt 

Artlele 7545b. 

~&euntb 9o~8t~18 tb tUiB&WaitPukiW5th. 

pUrObU0, it h8 th0 ri&ht t0 Oeu Mid WOP.rtl dta *b, 

l rgirrtlon of t& reduxptlos prrled and rlthln 8t month8 thrroUtor U Wil a8 atto? tbr CrpirPtiOD Of mid 8iX EOntb but 

8UOh h. OpSt k Bad* WndeT thr mVi8iOa8 Ot &tiOb &, ruiiah 

l ntborise~ tk oomdr8i0aor8~ *g-t to a Qolat a oosalaaioau to 

80U. aad 4irpo8e 0f say roal ertate or t & oounty at pub110 au+ 

tion an4 to l xeo uta e da04 to the purobuw thenof. Xt ah0 

ha8 tho right to reqoort the rImrift to mako 8tIOh ula after 

the 8s#lntioa ot said sls moatlm, a8 aathorimd 8t Seotloa 9, 

Artlele T545b but.;8 18 not aatharid to roll uia PFoxWS8Y 

a0 prlrat0 8aiO at any him. 

lb provi8toa ha8 boo a mnb e for tho l x o o utiooa f a 

deed to the purohaerr where tho State 1s the taring unit nakinu 

the 8ale, l xeo t 

umlor thr pror P 

a8 p.rorlded for when the sherift maker tho ralo 

oloar ot either ArttoLe 7W#l or Artlez* P345bg 

tharUOH, it 18 i0ponelbLo for the State to roll 

u&or the l rrthorlty iglreo h&n amber uld Mtiole TSELI er uBle88 

mma et& taxing unit whloh ha8 obtalnsd a lud&amat h tho 8aLae 

l ult 8%ll nQuOet the lrherifi to a011 I- MOP th. PZQ~~IliQW 

of Soatloa 9, Artl61e 794% Xa l lthsr ot thele emat tb 

8herWt i8 authortxd ta exeout0.a 4e04 oonroyla6 Odd psovrty 

to tbm puroharex thonot at muoh 8alo. 

l X.ooUt.0 dMd8 to JWO@W'ty Mid bl ViFtW 0s rxeout+y OP 0 der8 

Of m& lnuo8 qon jWl&Iwat8 in iWOO Of the 3tat@, or an J es 

doodo ot t?wV, an4 boa&t in by the State la order fa pmkot 

lta lnteroat fir .tb OdhOtloa Ot a &dgmant and debt, but we 

do not belleto thir 8tatute a8 over irrtended to apply to tax 

40&a rp0a a8 than Itar* utdrr ooruldWatioa, for &ha remm 

th4* Mid 8tatuta authorlur tho l xeoutlon of a 4eed to tbr 

property Slur~io rUoPPO4 t0, +eh 18 l uoh ga0pr~Q as ha0 

boa pordkarab b y t&w l ya* oi tb0 &ate where 6aw wa8 8014 

by rfrtw of a~ l uoutlon, otikr ot aah, or do04 ot tme$, aa 

ret forsh la Artlole 4491, Mtlcla 440% al80 a~~hOPbO8 the 

agent Ot th@ State wh@ bought mid property, with the advlc# 
to roll or othonriao diegoae ot 

ooaditloao 40 he a&y deem nort adand @at! g oo?d to: ? ge4tez 

.-- 

or the AttOraOy Qeaeml, 

owhe apon 8aoa term aaa trabagoou.0 to tho State, 

-pat thu aooo8euy to par oh0 wuaern or aon wem 

oto. the naainder 8hau be ppIA late the Stat0 hea8UW 

k, tie orrdlt ot the fgwurJ, mxeaw. There prorl8loru 

ohow that the puroh880 or 8alo 0r property tmder delinqwnt 

tar 8tatute8 war oat belag ooeridued WEma Art10148 440% and 

44oaroro Oarrrd. I)Olib48, tu otetutoe era epoolal 8t4tUte4 

aad ooatml QIOP &enorrl l tututband 8, there 18 aothiaa in 

any or the tax 8tatute8 that iodlo4too t&t th4 Attorney 

Gesoral fa to bo oallotl upoa to l xeo ut6oodo o to property 

#elU by the State uadrr the ~oliaquont tu lawo. 

Whore the oouat~ la the tulng ualt aaldna the 

*ale, l i6hor dotl~ the rix math8 perI& w ~Brr thrrt 

tlw it Ith48 not requootod the 8heritt unaer the protirlon4 

of 306tioa 9, 4irtlalo 9S4!ib, to sell 0da property, ru8b oalo 

will be g~reraed by the pravlelosu ot artfolo 1577 hrreinabore 

PotrPro4 to. 

Our Oplnlon~ Woo. O-950 an4 O-1959 4r0 her&r 

oronalod ln8du l o thq mnt oonfllot rlth my ot the boldto&O aad herelm. . . 

tkUi?tillg t&d t&i8 46tiri44tOrilf 44-m $WW 

iaqpirf , we lvsui.6 

. 

Tour0 wry tFuly,