OFPICE OF 

TEE A~TORXEY GENERAL 

AUSTIN. TEXAS 

of maeat date uhereti you 

reQuested ths optaioa of this Dspertsmat on the above steted 

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 iJ2 tile hand8 Of e lNBv 

paraheser under a subsequent 

sele, end releted question. 

%!hl.s dopsrtmat 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. ‘Ibar position 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~ f88 RW 18 M r0iiw8: 

: 
&a. Resaom Oilus, Peg0 2 

%K%B~ the a uth o r ita oy ufemd b y en l o t 

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 known es 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 o f tb l b o w fea tI s 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 o vs 8el4 T In o themr r d8, 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. Bssaom Olles, 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 may exempt ?romtsxstloR 'bubllc 

propsrt 

T 

ased,?or publla parpoeea". This provlslon does not 

o f ltsa f p ent eny 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;ahur v. Peae, 

'15 4u. 531. 

, -. 

By l peaial etetuto rprof visio ha o, tr o vethe r . 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 

*" : 

ëZh p er ty hdd tm& r l lo a n ior 8 term o f 

th r ee geer s or mo r e, 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 proYour first inquiry is 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 pwIf the e had the effeat OS meting logel tItls 

In the pursheser, thsn ths 8tete by its ?or?sIturs a&rely 

eaqulmd the title ,oS the puraheser Md such title would, 

of aourss, bs subjeot to ell 1Isas vhzoh l o a r ued ngeinst it 

In the hends of suah purehewr. 

On the other heud, ii the ptawhefmr did not acquire 

lega). tltls to ths land by thst asb sad b& tltls nmalned 

in tim Stete, the forfeltum mealy onded tha purchessrt8 cotatreatual 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. Under thi8 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.end SW. 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 

?ollow 8 1 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 l ll lsgel fees dus thereon 

have bun ~peld into seie 0??1w end sot withdram, lltcluding the loge1 ?eea for ths rscordhg 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 

?rom ths 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 

“to esquire 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 Btete 
Bon. Basaom fffles, ?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 l a 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 may be dIvested under the Statute of Llhltetlons by om holding ad-: 

verselp to him, sua& r&&t8 es em l a q ulr by 0d the adverse 

possessor egelnst the purchaser are divested by forfeiture of 

the oontrect of purchaw, by the state ead that sueh rights do 

not survlva 8fthr the for?eltum. 

It I.8 our oplaloa thet ths rule of Uhlteker 9. 

IloCertp is squally applieebls to cay clew egelast the puroha8er for uupald t-es end that such claim llkeolss does aot 

survlvs the ?or?eltme. 

Tbiholdlago? tbe8upmns Court tithe 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 tipoa property of wah parehesem not exempt 

fr a l m &eutIoa b y 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 written br 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~ 

whether public sabool land l.s subjeot to t-8 unssed end levied a&ydnst it prior to 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 ?WID ths .8tate. 

a;$~ ‘“is ‘trus that the forfeiture by the 

lad ~ssIon5r 8moutats to eu wlectioa on 

then pert b? tha Stete to resafad e coatreot 

as& b .ths 8tete vlth ths purchaser upon 

the ?a f 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 land WUJ again vusted 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 eppllsd ln 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 from liens vh+sh existed ageirsst 

it prior to the forf8ltur8. 

Attorney &meril of Tues, 

oplnlolle of the 

1912~3.914, pegs W?. 

Flat W haV0 steted abotn Mwers your first qU88tioU. 

..% 

&i Lhs SitMtiOR OUtllS8d lIl WUF 8SOOad q#StiOn, 

’ 

the lsad iavolvod vaa part of the pnbllo daualn un January &at, 

end wes wgregetsd from thm pab1i.o domela efter t&et date by 

*ala uadsr 8 aoatract of purchess. You N.sh to kuov r&the* 

T the lend b,,~~subject to 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. Rsscom Qiles, 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 

owned on ths first day of Jaauary la the year for uhleh 

the property 18 wqulrad to be listed or r6mend. 4 

propwty+nmhamd or aoqlllwd cm the first 8sy of 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 

year equivalent, to the~proportlen that tlm tiars hs lwld the 

lsad bssrstto the 0ntl.w yea.25 

t+uetiagthatuohaw fullf8twveiwIyou.r lwo* 

and that you 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/ ~.~.