“x’lsr~ ATT~RNEP GENERAL 

QF TEXAS 

Mr. John L. Scott, Jr. 

County Attorney 

Oldham County 

Vega, Texas 

Dear Mr. Scott: 

Opinion No. C- 24 

Re: Sale, at public sale, of real 

estate purchased by a taxing 

unit at delinquent ad valorem 

tax foreclosure sale for less 

than its adjudged value without consent of the other taxing 

units for whom it also holds 

title. 

You ask whether the City of Vega, Texas was authorized 

to sell certain lots, at public sale, which it had purchased at 

sale pursuant to judgment for delinquent ad valorem taxes, for 

less than its adjudged value , without the consent of the other 

taxing units. 

You have furnished us the following relevant facts. The 

City of Vega purchased these lots for itself and the other taxing 

units who also recovered judgment for their taxes in the suit. 

The amount paid was the adjudged value stated in the judgment. 

Subsequently, the city sold the property at public sale, within 

the redemption period, for a sum substantially less than the 

adjudged value stated In the judgment and without the consent 

of the other taxing units. All proceedings purport to follow 

the provisions of Article 73&b of Vernon's Civil Statutes of 

Texas. 

Our answer is thatthe City of Vega Is authorized by 

Section 9 of Article 73&b to sell the property at any time,at 

public sale, without the consent of the other taxing units, Er 

less than its adjudged value. 

The relevant portion of Section 9 immediately prior to 

its last amendment in 1947 read as follows: 

II . . . and such property shall not be 

sold by the taxing unit purchasing same 

for less than the adjudged value thereof 

or the amount of the judgments against 

the property in said suit, whichever Is 

lower, without the written consent of all 

taxing units which In said judgment have 

-96- 
Mr. John L. Scott, Jr., Page 2 (No. C-24 ) 

been found to have tax liens against 

such property; . . ." 

Both the amendment of 1947 and this Section 9 as It 

existed at the time of such amendment authorize 

six months after the redemption period expires upon @-F reques of 

x taxing unit which had obtained a judgment In the tax foreclosure suit. 

Prior to the 1947 amendment the land could not be sold 

at any time prior to six months after expiration of the redemption period at either private or public sale for an amount less 

than its adjudged value or the amount of the judgment, whichever 

was lower, without the written consent of all taxing units who 

were parties to the judgment of foreclosure. The redemption 

period was two years from the date of the foreclosure sale. 

Under the 1947 amendment the redemption period is two years 

from the date of the filing for record of the purchaser's deed. 

In order to expedite sales of the property prior to 

this two-year and six-month span of time the 1947 amendment 

added the following new provision: 

0 The taxing unit may sell and 

convey'said property so purchased by it, 

or which has heretofore been purchased 

in the name of any officer thereof, at 

any time In any manner determined to be 

most advantageous to said taxing unit or 

units either at public or private sale, 

subject to any then existing right of 

redemption; . . ." 

The amendment further changed the requirement for 

written consent of all taxing units to sales for less than the 

adjudged value, or of the judgment, so as to apply only to private sales. This provision now reads: 

11 . . . but such property shall not be 

sold by the taxing unit purchasing the 

same, at private sale, for less than the 

adjudged value thereof, If any, as established 

in the tax judgment, or the total amount for 

which such judgment was rendered against the 

property in said suit, whichever is lower, 

without the written consent of all taxing 

units which in said judgment shall have 

been found to have tax liens against said 

property. . . .' (Underscoring added) 

-9-i- 
Mr. John L. Scott, Jr., Page 3 (No. C-24 ) 

These changes authorized the City of Vega to sell the 

property at any time at public sale for less than the adjudged 

value thereof, without the consent of the other taxing units. 

SUMMARY 

A taxing unit may sell real estate which 

it purchased at delinquent ad valorem tax foreclosure sale at any time at public sale and for 

less than the adjudged value of the property 

without consent of the other taxing units for 

whom It also holds title. 

Very truly yours, 

WAGGONER CARR 

Attorney General of Texas 

By: 

WEA:pw 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

F. R. Booth 

Jerry Brock 

Howard Fender 

Joe R. Long 

APPROVED FOR THE ATTORNEY GENERAL 

By: Stanton Stone 

-98-