OFPICE 

### OF



# TEEA~TORXEY GENERAL

AUSTIN. TEXAS

of maeat date uhereti you Dspertsmat on the above steted 

## reQuested

ths optaioa of this qlmltion. la ordsr that ell **the** feats my be refloated by this oplnioa we qeote ywr 1etteF In lull es r0llou88 lðer. Tibi essessed ~wlnst the interest of e former purahewr of 

### Stete Sahool **Iahds** constltate l llsa egsinst such PZ’OpWtg iJ2tilehand8 Of e lNBv paraheser under a subsequent sele, **end** releted question.

%!hl.sdopsrtmat is haqwatly **esked** if s&o01 lsad vhl6h has bsea **forfeited** md rssold by the State is llebls tor t-8 essessed agalast it krors 

## f0rreitpre. ‘Ibarposition he8 been that torf’eited whool land vhlcb hes been resold is **eaqubed irae**  **of ell**  **beak tufts,**  Steto cad loonl. 9h8 8pm.si~ 8em ki0~ f88RW 

## 18M 

## r0iiw8:

:&a. **Resaom** Oilus, **Peg0** 2

%K%B~the

autho rity

aoufemd

by enl ot of the nguler sasslon of **the** 32nd tglsleture, 1911 ’ &eptar 118 as **ewadod** b of Aa raguler sassZon of tha 3 LBapter 33 Aats 4tbLgisletura wi5; tb ~~OSSSISS~OW~~S e0wt 0r oreeted whet Ls knownes Dawle Go Jr WI8 ColllaJ ty,bva Imprwewnt DirtHot lo. 2 mhlah l rbreaed ths ebova wotlons of lend. Roads were **voted** ead from tlms totiatexesheve 

### beealevled agelmttha **leud** lu the dlstrlot lnoludllyl ths land i.n 

### qwstlcta. ~rteln~co~~atswelalradeaadlithan, wara 

### bsueflts to **the** lsad In tha distrlat, tha abovs 

## uotiou shered Ia soah 

## bswit8. %hs forwr pumhesar of this land from

## the Btete fellad to pey tha tezas levlad ~elnst tha leud for the retlrewnt of **these bouds.**  Thsre **taosa** wm **bvibd** 

## bd0w the lest forfeiture end

-‘; befor the lend ms sold **by ths**  State to Mrs. **Pianim.** ìIe view oftb l

b ow feats

I shell appnoiete spur eusver to the following qaestwusr “1. bias the aelm 

## 0r this watlon **of** l&id April 8, 1942, is tha lend llebls for tha tsxas leviad in the l

bova **dlstrlot** bafors ths dete of the l b ovs 8el4T

Inother

mrd8,

do these texes 

### follow the lend 

### lnthe **hands6f the**  **MV** parchesor?

**,** 

### l 2. Is Dublla school **land** uhiah has been forfeited rod- thea for, oc subjeat to were **lavlmd** befon 

## dfhp.0r

th8 WSIOP “, “41 prlvetely resold by tha Mete, ll.ebla taxes, Iltete or looal, rhlah &mAm~lst follaving %ha

mlwd bal propsrty, vhlah is not **speal?lael.l~** 

### exempted iron! tsutioo w lao, is 

### turbl, .sn this Stete, The gwovlsloas of Artgalm 7171, lt. 0. 8. 1925, mqutre thet ell reel property subtb)et to 

## texet1oe shell be 

### usessed~~to 

## the w-z' tlmrao?, uid Artlale 7172, 1. Q, S, lg25,pr0v1eMthettex8* ew epw %eelpropart~“sbellbs a lien tharoon lptil 

## pee.Ron. BssaomOlles, **Pegs** 3

It lsewttledrule ¶nFuesthetpublla lend dedlaated to the uee ead lsraeflt of the permsnent free school fund ls.sot tsusble 

### by any tulng authorIt so long as title thereto mssins la the Itete. ehls emmptlon 

### is **ksed** upom provlsl~s **of the**  ecswtitutioo **we 8tetutos**  **of this**  **8t8te.**

Ti& Tues Oonstitutlon, 8eitlon 2 of Artlele VIII, pmvldes **thet the**  hgislatum mayexempt ?romtsxstloR 'bubllc propsrtT ased,?or publla parpoeea". This provlslon does not ofltsa

f penteny

l xemptlons~ it nrely l uthorlses the bgi8lstrw t0 e0 80. l)t. Rtllferds college v. Rorrls, 82 Tu. 1, 17 8. Y. 512~ Ssata Rose In?lrmsry v. City o? Ssn Antonio (t%m.App.)
, 25p S. Y. p26, reversing 249 8. W. 948.

However, pursusat to this Constitutionelprovi8ion, the Legislature **emeated**Article 7150, 8. C. 8. 1925, vhlch reeds in part as ?ollovsr

%%e follov~ **propertq** shall bs oreapt from tsxetiau, to ritr 0 . . l "4. Public PropeHq - bll property, uhethep rssl or personal belonglag ualuslvely to,,thls 8tate, or any polltlaal subdivlsloa thereof

. . .

It hss been npeetedly held by the coats of this 8tets **that this**  **provlslota of**  **the stetuteo**  **exempts**public ?res sahool **lend** from tution. -7 v. **Btete,** 20 oiv. lipp. 101, 47 8. Y. 10421**,Pitts** v. 

### Booth, .15!fer. 453~ lip;ahurv. **Peae,** '15 4u. 531.

,-. Byl peaial etetuto rf

provisioa,

hotr over.

the **8tate** re~alres those boldlng pub110 free nahool lsnd~under lease or **aoGre& of**  **puwhew to**  **pay t-8**  **upon their**  

### holdlags. Zh%s ~~;n:n.+lch is Artlale 7173, **R.** 0. It 1925, raatI8 a8

:::.,.y *" : ëZhperty

hdd tm&r l loan ior 8 term of three

geers or mo re,

er hs14 under r.aontrsct for the pwahese thereof, bslonglng to thl~ 8tete, or thet **is uempt**  **br Irv**  **fram** texetloa **in the**  hsmls .' of ths **wner** thereof, shall be ooasldbred for all ,,~ ~~, the **purposes** of tuetioa, es ths **property** of ths psrsou so bold&g the am, exqpt es etbeTwlse speaially provldud by leu. ,. .&n.msc&lffllss,Pegs 

### 4

or purshessr Is tsxebls 

### under Thompson,7LTer. 192, 9 8; Y. 297, 12 8.Y. 

### J.76) Uant ry v. Peeeh Rlvw Ib. co., sr=* 

### Tex.

## air. App. 143,ll7 E. 1063.

lavo1vsdinPm.r 

### lrrpalrymn property tiader~the **quoted** 

### pro

### Your first 

### inquiryis whether 

### or not sushtaxss follovtbs land intothsheads ofths subwqusnt

‘;urrEE; forfeltum of tb purahess aontreat of the

. Our 

## flr8t soasidsretloa In errIvIag et a 

## 8olution OS ths prot!lems prsssated bythls **inqulrr im**  **the efiect**  **of** the sale 

### of Uerch 15, 1900, upoa the title to **the** lend In qasstloa. **Did** that sele vsst legal title thsnto in the SEW subjeat to bfeeseass upon dsteult of such pw

### If the 

### e had the effeat 

### OS 

## meting logel tItls In the pursheser, thsn ths **8tete** by its ?or?sIturs a&rely eaqulmd the title ,oSthe puraheser Md such title would, **of aourss,**  **bs subjeot**  

### to **ell** 1Isas vhzoh loarued ngeinst **it** In the hends of suah 

### purehewr.

Onthe other heud, ii the ptawhefmr did not acquire lega). tltls to ths 

### landby thst asb sad b& tltls nmalned **in tim**  **Stete, the**  **forfeltum mealy**  

### onded **tha** 

### purchessrt8 **cota treatual**  rl.ght to acqulxw the title **by fulfillleg**  his **cwtrect. Tex**  liens **uhiah can9**  **into uisteaae**  **by Virtue**  **of the**  **purahassrts** failure to p&y the taxes levied 

### then sould aot 8??sst the **State** '8 

## superior

title. 

### Underthi8 **titter eaelysLs**  **it uould**  follow es ea Iasvltrble eoaolystia thet ao ltia **etteahad** to **the** lend **la qusstlon**  end **thet the**  **subssqusnt purshessr**  **took** 

### the l.endSW. of Mf rush 1urr.r.

~&sr hia 'if&##o:%%$h~ o$%%~:ot?ii~~ gi$- title to **&rtioa** 14, ktiKi&e l&%0 T. k P. Ry. 00 650 ewes la B!mia QDuntJ. I&a&r our **stat&s** ~0 **petent** 

### to*Che leudrould l.isus uatIlthspurshess **Articld** 5413, R. 0. 8., miss 

### had been peld ln full. W2$, vhlsh so providss, reads ss ?ollow81 c X., ’Hou. hsaom Qlles, **Pees** 5

-he Coamlsslaatm (of the ffeaerel Lend **Office)** shsll **i.srus p&eats**  **uhea it**  **8ppssrs** from **the books**  in his office 

### that Call, pernnt for the lend her been 

### made v&m pepeat 18 rsqulrsd, snd lll lsgel fees **dus thereon**  have bun ~peld into seie 0??1w end sot with**dram,** 

### lltcluding the loge1 ?eea for ths rscord

### hg of uld pmtent ln q **aotmtles** lm uhlah the lead my bs 

### lweted. Vprtll #ma prsmquisltea srs &mplled olth end r petea< is **IssLmd,** lsgsltlt3a to suuh **lend** remslna ln tha State. Ye direct your ettantloa to the authorltlea herslae?ter set 

### out,which support this conolwloa.

“Slats the pessegs o? the Act whlah establlshsd tbs ~nsrel lead oifioe ead providsd for 188uIng patents, no leu he8 bsea pessed which recogalsed any other **method** o? exterrdlng titles ?romths State to those vho eoquirsd rle$ts to specl?lc portloas of its Public domsla. v. Hell, 71 **Pox.** 2l3, **220,** 9 S. Y 141. SZ%o Ceprlto 0. Orlshem-Boater Corp., (Cm. App.) 12% 8. W. (26) 1493 flPlrmder8 v. Rert, 57 Tex. 8; end 34 Tu. hr. 256, Sea. 181. Vndsr a coatreot of purehess, the t ltle to tihs lend 1s lmld by the State subjeot to the rlghto? ths parahessr 

### “toesquire title bypompllsacs with ths obllgetlons assuwd **br** him to the **8tete. 8tate**  **v.** Rlxa, 109 Tet. 256.

%he title (to school land) mmeiru la ths BteteBon. Basaomfffles, ?e& 6

Upon 8 dbolaratlon of forfeiture by the btate all o?the rl&hts of thepurcha8er undsrhls acatreot of purchase cud ths 

### rl@ts ofthoseholdiagor aIh%mlngunderorthrough 

### hla, rsvest~ ln the Steto 

### end the 

### lead beooass a pert of the ::' public schotQ'land 8nd subject to sale la such. Uhltaker v. RaCsrtJ, (aom. 

### App.) 22l si Y. 945, rtmr*lag 

### 188 8. If. 502. 

### 8ee else 2~~. Juri 32, 33.0~ 13.

**Yil ‘** **the oese**  **of lbitaker**  **v. NecartJ,**  ***l&b-,** 

### it wea held thet, oven though the rl&ts of a 

### puraheser maybe dIvested under the Statute 

### of 

### Llhltetlons by om holding ad-: verselp to 

### him, sua&r&&t8 es em l aqulr0d



### by 

### the adverse possessor **egelnst the**  purchaser are divested by forfeiture of the oontrect of purchaw, 

### by the state ead 

### that suehrights do not 

### survlva

8fthr the for?eltum. It I.8 our oplaloa thet ths rule of 

### Uhlteker9. IloCertp is squally applieebls to cay clew egelast the puroha8er for uupald t-es **end** that such claimllkeolss 

### does aot survlvs the ?or?eltme.



### Tbiholdlago? tbe8upmns Courttithe receat 

### case of Demclger v. bthte, et al. 140 Tex. -T-., 166 8. W. (24) ll.4, lends support 

### to the uonolu8loathat ao llen~ettached to the 8tete's superior title end that forf8ited school land returned to ths Stete 

### fr88 of all tex linaa. 

### Chle?Justice Alemead8r, who urotb ths opsnloa of the Court, states that l ?ter forfelturs of the 

### lead to ths 8tete, taxes levlsd against the purchaser emirrgthetime kwheldthe iaaeahouldbe oollected by levy of **ueoutioa** tipoaproperty of wah parehesemnot exempt fram l 

### &eutIoa by

lev.


### Our oonoluslca Is 

### also lahark~rlth prior rulings a? this depsrtreat. Ue dIreot your attention to an opinion Qttnerel i. P. ~faolreY. iS8lUd **b** this depertmat **duriog** theedntLalatret1on **of** 

### Attorney The wfaioa which was 

### writtenbr A88lsteat 

### Attorti~~

Ctetierti~Q.

B. Sklle~ uho is aou pretsldikg 

### of meation

i of tha ~ssloa of kppeels of the 8uprerrs reeds es ?o$+wsr

Gi%s dep&tymt is la neeipt of fom, letter oftlie 

### lioth in8tMtia vhlshyoutIsslrstokao~ 

### whetherpublic sabool **land l.s**  **subjeot to**  **t-8 u**  

### nssed end levieda&ydnstit priorto its 

### forfelture to ths Sate for moapaymnt of interest *hen 

# 40 Uage at,.



### Ron. Bsscom Ollea, **Pege** 

### 7

the ouasr o? the **lead** at ths t i!es o? **iorfeiture** rctparahewd it ?WIDths .8tate.

a;$~ ‘“is ‘trus that the **forfeiture** by the lad ~ssIon5r 8moutats to eu wlectioa on 

### then pertb? tha Steteto resafad 

### e coatreot as& **b** 

### .ths

8tetevlth ths purchaser upon f 

### the ?a ure o? ths pumhaser to p8rform hia pert of the coatreat 3 that Is, to pay the latersat, ead it **would appear**  **that,** when **tit8 Mate**  

## rescinded

Ifi8 **contraot,** ell title to. the 

### landWUJ againvusted 

### in the State 

### and (111 liens thsreon wars destroyed. **ml8** is oadoubtedlp 

### true of those sass8 Ia which the lead Is subsequently sold by the State to e **purcheser** other thea **the** owasr uho 

### allowed the **aala to**  be ?or?slted. Eouevsr, it **is** our oplaloa thet a dlifsrsnt **PI&8** 

### mhould be 

### eppllsdln **thOS8 casea**  

### In vhlah a 

### purohaaer allows hla land to. **b forialted**  end thsn 

### wpurcheses It. It he8 been held that ths ~af?sot of ***IA&** ectloa oa the pert of the puraheser of **scho0l** lead la not to destroy a lien la favor o? 8n ladlvlduel which exlsted egalaat the lead prior to the forfeltupe, provided such purchessr himssl? 

### re!gut-chmea

the lead. **A** differeat rule, hovevsr, is eppliaebls whsn a parson 

### other than the 

### orl#nal owner repurahasea the land after forfeiture. 

### Buch**purahesers** take 

### the **property fr88**  

### fromliensvh+shexistedageirsst it **prior** 

### to **the** forf8ltur8. **Attorney &meril**  of 

### Tues, **oplnlolle of**  **the** 1912~3.914,

pegs W?.
**Flat** W **haV0** steted 

### abotnMwers **your** first **qU88tioU. ..%**  **&i Lhs**  **SitMtiOR OUtllS8d**  **lIl WUF**  **8SOOad** q#StiOn, ’ 

### the lsad iavolvod vaa part of the pnbllo daualn unJanuary&at, end wes wgregetsd from thmpab1i.o domela 

### efter t&et date by ***ala** uadsr 8 aoatract of purchess. **You** N.sh to kuov r&the* T the lend b,,~~subjectto tu In the hands of the puraheser for

- ths texebl&“*er b&Inning isasdietely pFlor to the purchsss

**. from**  **the Btate,**  **th8** puraheser havingheld the land during **Part** of that texeble yser. We bsllsve this qusstloa is 

### speoIfIWly. l

~/ .I Ron. RsscomQiles, **Page 0** 


## answreQ

by statute. is follower **wo quote**  **from** Article 7151, R. c. s., 1925,

'All property shsll be lls ted for taxation btwan January a and April 30 of l aoh y’sar, uhen nqulred by the asssssor, rlth rsfersnas to ths 

## quantity hsld or ownedon ths first day of Jaauary la the year for uhleh 

### the **property** 

### 18 wqulrad to be listed or r6mend. 

### 4 propwty+nmhamd or aoqlllwd cmthe 

## first 8syof Jallwry shall be listed by or for the *rson purchaslBg or **aaqulrltag** it. ;~

**~Underscoring ours).**  

### You are therefore **wsps~tfully** 

### advimedr (1) ‘phat **the subsequent**  **purchaser of**  s&o01 Laad, following ths forfeiture of a prior oocrtraat of purshaso 

### utadsr which ths land had bsen sold to another, takss ths land 

### free of all taxes and tax llslls.

(2) That a purohaser who **acquires the**  **land after**  Jsnuary 1st but prior to Ibssnbsr 31st of say mar is liable for tsses for the perlo tlurlng that year that b6’held. the land aad ls bound to pay a pro rata portion 

### of ths tares for that 

### yearequivalent, **to** the~proportlen that tlm tiars hs lwld **the** lsad bssrstto the 0ntl.w yea.25

t+uetiagthatuohaw 

### fullf8twveiwIyou.r lwo* 

### and thatyou rlXl'sal1 apan us ii we aan bs 

### of any farther **assl8taaw;** w aw

&- I; .e Yours wry **truly,** ,g.L:

.-‘

. ts;. - ~ATkRRx aJumtALoP~
**/sat-a/** ~.~.