OF XAS 

August 25, 1961 

Honorable D. C. Greer Opinion No. WW-1122 

State Highway Engineer 

Texas Highway Department Re: 

Austin 14, Texas 

Proper method of acquisition by the Highway 

Department of parcels of 

land for highway purposes 

when such land was heretofore by tax sale conveyed 

to the State upon foreclosure of tax liens held 

by the State, City of 

Houston and Houston Independent School District 

Dear Sir: and related questions. 

You have made request of this office for an opinion 

relating to the transfer and conveyance of lots located in the 

City of Houston to the State Highway Department for right of 

way in connection with Interstate Highway Loop 610. This land 

was purchased heretofore at tax sales by the State of Texas. 

Your letter states that one of these tracts, designated for acquisition purposes as Parcel No. 441, was acquired 

by the State of Texas under a sheriff's deed dated April 5, 

1927, pursuant to foreclosure of a tax lien against such 

property for delinquent State taxes by a District Court judgment entered on August 13, 1926. 

The second tract, designated as Parcel No. 456, was 

acquired by the State of Texas under a sheriff's deed dated 

March 24, 1955, pursuant to a District Court judgment entered 

on September 7, 1954, foreclosing tax liens against such 

property for delinquent State, City of Houston and Houston 

Independent School District taxes in a tax suit brought by the 

State. 

In your letter expressing the Highway Department's 

desire to acquire this property for highway purposes, you have 

requested an answer to the following questions: 

"(1) Is it lawful for the County 

Judge and County Commissioners, acting 

as the Commissioners' Court of Harris 
Honorable D. C. Greer, page 2 (WW-1122) 

County, to execute a transfer of jurisdiction to the State Highway Department 

on said Parcel 441? 

"(2) Is it lawful and proper to 

include the court costs as part of the 

consideration to be paid by the Highway 

Department for such transfer of jurisdiction of Parcel 441, or should the 

consideration be limited to the amount 

of delinquent taxes reduced to judgment? 

“(3) Is it lawful and proper for 

the Commissioners' Court of Harris County 

to transfer jurisdiction to the State 

Highway Department of the State's undivided interest in Parcel 456 and also 

make a conveyance to the Highway Department of the undivided interest in said 

property now owned by the City of Houston 

and the Houston Independent School District? 

"(4) If your answer to above question (2) is in the negative, then is it 

lawful for that portion of the court costs 

assessed against the City and School Dlstrict to be included as a part of the consideration for the conveyance of the City 

and School District's interest in Parcel 

456?’ 

In answering these questions, reference should be 

made to Article 7345b, Sec. 9, Vernon's Civil Statutes, and 

particularly the following provisions thereof: 

"Section 9. If the property be 

sold to any taxing unit which is a party 

to the judgment under decree of the court 

in said suit, the title to said property 

shall be bid in and held by the taxing 

unit purchasing the 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 judg- 
Honorable D. C. Greer, page 3 (WW-1122) 

ment in said suit, and costs and expenses 

shall not be payable until sale by such 

taxing unit so purchasing same. 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, 

. . . 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, . . . . If the State of Texas is 

the taxing unit which purchased said 

property at the tax foreclosure sale, the 

Commissioners Court of the county in which 

the property is located shall have authority to act for the State of Texas in making 

private sales and conveyances of said 

property, as herein provided, . . . .' 

Considering your questions 1 and 3 together, it is 

the opinion of this office that the above statute would authorize the Commissioners Court of Harris County to transfer and 

convey Parcels Nos. 441 and 456 to the Highway Department for 

interstate highway purposes, including the interest in such 

parcels held by the City of Houston and Houston Independent 

School District. 

For the proper form of conveyance for transferring 

the State's interest in the above parcels to the Highway Department, it would be proper, in view of Article 6674w-3, 

Sec. 2, Vernon's Civil Statutes, for the Commissioners Court 

to execute a transfer of use and jurisdiction of subject 

property to the Highway Department. 

By virtue of the provisions of Sec. 9 of Article 

7345b, the tracts can only be sold at private sale for not 

'less than the adjudgedvalue thereof, if any, . . . or the 

total amount for wiich such judgment was rendered against 

the property . . whichever is lower. 

rendered for the takes and costs of court. 

Tax judgments are 

Your second and 

fourth questions are answered in the affirmative. 
Honorable D. C. Greer, page 4 (WW-1122) 

SUMMARY 

The Commissioners Court of Harris 

County is authorized to execute a transfer of use and jurisdiction of the State's 

interest and a conveyance of the interest 

held by the City of Houston and Houston 

Independent School District in Parcels 

Nos. 441 and 456, and the consideration 

for such transfer and conveyance would 

be any amount, not less than the adjudged 

value thereof, if any, or the amount of 

the judgment in the tax suit, whichever 

is lower. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

BY &L 

Thomas Burrus 

Assistant 

TB:ljb 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

Charles Lind 

Glenn Brown 

Gordon Cass 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: Howard W. Mays