Honorable George I-I. Sheppard 

Comptroller of Public Accounts 

Austin, Texas 

Dear Sir: Opinion No. O-6438 

Re: Methods of selling real estate 

by the State or other taxing 

unit purchasing property at tax 

foreclosure sale, when such sala 

by such taxing units are d,uring 

the six months period after the 

expiration of the redemption 

period. 

We have your letter of February 23, 1945, requesting 

that we advise you the proper reply to make to a letter from 

the County tax collector at Breckenridge, Texas. Said offlcial states in his letter that on a tax foreclosure, the State 

purchased property for itself and for the benefit of other 

taxing units, acting, we assume, under the provisions of 

*Article 7345b, Revised Statutes. At the expiration of the 

two years redemption period, the county tax collector advertised said property for sale on sealed, bids, which bids have 

been received and the highest bidder ascertained. 

Three questions are asked: (1) Can said tax collector sell the property in the manner above outlined and execute 

a deed therefor? (2) Or does the property have to be advertised as a sale under execution and sold by the sheriff? 

(3) When property is brought by a taxing unit other than the 

State, how can such taxing unit sell ~such property during the 

six months period following the expiration of the redemption 

period? 

We are referred in said letter to the decision of the 

Eastland Court of Civil Appeals in the case of Dennis v. 

Little, 184 S.W. (2d) 516. This decision has now been reversed 

by the Texas Supreme Court and motion for rehearing has been 

denied.~ See Little v. Dennis, 14 Tex. Sup. Ct. Rep. 333. 

The court In that case, speaking through Justi.ce Sharp, 

held that where the State purchases at a tax foreclosure sale, 

the law doesnot authorize a private sale by the State and that 

Article 7328, R. S., must be followed in making such sale. 
Honorable George H. Sheppard, page 2 O-6438 

That article provides that when land thus purchased'by the 

State is not redeemed during the time provided by law, the 

sheriff shall sell the same at public outcry "in the manner 

prescribed for the sale of real estate under execution. ;..' 

This~ contemplates a sale at public auction at the county courthouse door on the first Tuesday of the month between the hours 

of 10:00 A.M. and 4:OO P.M. Article 3804, R. S. 

owe answer the first question in the negative and the 

second question in the affirmative. The sale must be made by 

the sheriff as provided, in Article 7328, R.S. 

The answer to your third questionrequires a c.onsideration of the first paragraph of Sectl,on 9, Article 7345b, R.S., 

which provides: 

"If the property be sold to any taxing unit 

which is a party to the judgment under decree of 

court in said, suit, the title to said property 

shall be bid in and held by the taxing unit purchasing same for the use and benefit of itself 

and all other taxing units which are parties to 

the suit and which have been adjudged in said suit 

to have tax liens against such property, 'pro rata 

and in proportion to the amount of the tax liens 

in favor of said respective taxing units as established by the judgment in said suit, and costs 

and expenses shall not be payable until sale by 

such taxing unit so purchasing same, and such property shall not be sold by the taxing unit purehas 

ing same for less than the adjudged value thereof or the amount of the judgments against the property in said suit, whichever is lower, with,out 

the written consent of all taxing units which in 

said judgment have been found to have tax liens 

against such property; and when such property is 

sold by the taxing unit purchasing same, the proceeds thereof shall be received by It for account 

of itself and all other said taxing units adjudged 

In said suit to have a tax lien against such property, and after paying all costs and expenses, 

shall be distributed among such taxing units pro 

rata and in proportion to the amount of their tax 

liens against such property as established in said 

judgment. Consent in behalf of the State of Texas 

under this Section of this Act may be given by the 

County Tax Collector of the county in which the 

property is located." 

Under the provisions of the above statute, we advise 
Honorable George Ii. Sheppard, page 3 o-6438 

that the other taxing unit purchasers inquired about may, during the six months period following expiration of the period 

of redemption, sell property for not less than the minimum 

sale price set by the statute, or for a less amount with the 

written consent of the other taxing units. The provisions of 

Article 7345b are cumulative of and in addition to other laws 

on the subject,~ (Section 13 of said statute) but, in case of 

conflict, Article 7345b controls. Subject to the limitations 

mentioned In the first sentence of this paragraph, said~taxlng 

units may sell the property in whatever manner the law provides 

for the sale of realty by a particular unit. 

For ,example, salesof realty by a county are governed 

by Article 1577, R.S., which provides that the commissioners'~ 

court may, by order entered on its minutes, appoint a commissioner to sell the property at public auction, the deed to be 

executed by such commissioner. The inquiry here is by a county 

official and so we have referred you to the law governing countg sales. If you should desire information concerning any 

other specific taxing unit, we will be pleased to go into the 

matter further. 

Very truly yours 

ATTORNEY GENERAL OF TEXAS 

JAS:db:wc 

APPROVED JUR 1, 1945 

s/Grover Sellers 

ATTORNEY GENERAL OF TEXAS 

By s/J. Arthur Sandlin 

J. Arthur Sandlin 

Assistant 

Approved Opinion Committee By s/BWB Chairman