Honorable George I-I. Sheppard Comptroller of PublicAccounts Austin, Texas

Dear Sir: OpinionNo. O-6438 Re: Methods of selling real estate by the State or other taxing unit purchasingpropertyat tax foreclosure sale,when such sala by such taxing units are d,uring the sixmonths 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 collectorat Breckenridge, Texas. Said offlcial states in his letter that on a tax foreclosure, the State purchased property for itselfand for the benefit of other taxing units, acting,we assume, under the provisions of *Article7345b, Revised Statutes. At the expirationof the two years redemption period, the county tax collectoradvertised said property for sale on sealed, bids,which bids have been received and the highestbidder ascertained.

Three questions are asked: (1) Can said tax collector sell the property in themanner above outlinedand execute
a deed therefor? (2) Or does the property have to be advertised as a saleunder executionand sold by the sheriff? (3) When property isbrought 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 CivilAppeals in the case ofDennis 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 thatwhere the State purchases at a tax foreclosure sale, the law doesnot authorizea private saleby the State and that Article 7328, R. S., must be followed inmaking such sale.Honorable George H. Sheppard,page 2 

### O-6438

That article provides thatwhen land thus purchased'by the State is not redeemed during the time provided by law, the sheriff shall sell the same at public outcry "inthe manner prescribed for the sale of real estate under execution. ;..' This~contemplatesa sale at public auction at the county courthouse door on the first Tuesday of themonth between the hours of 10:00A.M. and 4:OO P.M. Article 

### 3804,R. S.

oweanswer the first question in the negative and the second question in the affirmative. The salemust be made by the sheriffas provided,in Article 

### 7328,R.S.

The answer to your third questionrequires a c.onsideration of the first paragraph of Sectl,on9, Article 7345b, R.S., which provides:

"If the property be sold to any taxing unit which is a party to the judgmentunder decree of court in said,suit, the title to saidproperty shallbe 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, 'prorata and in proportion to the amount of the tax liens in favor of said respective taxing units as establishedby the judgment in said suit, and costs and expenses shall not be payable until saleby such taxing unit so purchasing same,and suchproperty shallnot be soldby the taxing unit purehas ing same for less than the adjudged value thereof or the amount of the judgmentsagainst the property in said suit,whichever is lower,with,out the written consent of all taxing units which in said judgmenthave been found to have tax liens against suchproperty; and when suchproperty is soldby the taxing unit purchasing same, the proceeds thereof shall be received by It for account of itselfand 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 suchproperty as established in said judgment. Consent inbehalf of the State of Texas under this Section of thisAct may be given by the County Tax Collector of the county inwhich the property is located."

Under the provisions of the above statute, we adviseHonorable George Ii.Sheppard, page 

### 3 o-6438

that the other taxing unit purchasers inquiredabout may, during the sixmonths period following expiration of the period of redemption, sellproperty for not less than the minimum saleprice 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 inwhatever 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'~ courtmay, by order entered on itsminutes, appoint a commissioner to sell the property at public auction, the deed to be executedby such commissioner. The inquiryhere isby a county officialand so we have referred you to the law governing countg sales. If you shoulddesire informationconcerningany 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/GroverSellers ATTORNEY GENERAL OF TEXAS By s/J.Arthur Sandlin J. Arthur Sandlin

Assistant

Approved Opinion CommitteeBy s/BWB Chairman