Untitled Texas Attorney General Opinion ( 1948 )

E NEY GENERAL PRICE DANIEL ATTORNEYGENERAL October 2, 1948 Hon. Geo. H. Sheppard Opinion No. V-695 Comptroller of Public Accounts Austin, Texas R8: Authority of the Com- . missioners' Court to appoint the County Judge 55 commissioner to sell land bought at foreclosure sale at private or public sale. Dear Sir: We refer to your letter in which you submit the following: "1. May the Commissioners Court ap- point its Count Judge to act as a Commia- sioner to make f a) private sale, (b) pub- lic sale, of the property purchassdby the County as a taxing unit at the tax fore- closure. sale? "2. If the Commissioners Court act as a body in selling the property at pri-' vate sale, how shall the .the deed of convey- ance be executed?" Your inauirv nertains to the sale of land tmr- chased at foreclo&re"sale as provided ins Se,sMon:9. of Article 7345b of Vernon's Civil Statutes, as amended by H. B. 695, Acts 50th Leg., Ft. S. 1947, page 1061, which provides procedures for the sale of property purchased by a taxing unit at foreclosure sale in favor of more I than one such unit; The taxing unit which puchases property at tax sales'may sell the property at either public or private sale, but may not sell such property at private sale for a price less than the adjudged value of- the property or the total amount of the judgement which was rendered against tht'property, whichever is lowen;. without the consent in writing of all units in favor of whom such judgment is rendered. The pertinent parts of said section read: Hon. Geo. H. 3heppard, page 2 (V-695) “Sec. 9. If the property to be sold to any taxing unit which is a party to the iudnment 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 Br,..p~rtiea``eo~tbe suit and which have been adjudged in said suit to have tax liens against such proper- ty, . . . The taxing unit may sell and con- vey said property so purchased by it, or . which has heretofore been purchased in the name of anv officer thereof. at anh time in any manner determined to be most advantage- ous to said taxing unit or units, either at public or private sale, subject to any then existing right of redemption; . . .but such property shall not be sold by the taxing unit purchasing the same, at private sale. for less than Ehe adjudged value thereof,. if WY, as established in the tax judgment, or the total amount for which such judgment was rendered arainst Y the nroaertv in said suit, whichever, is lower; witho;t the writ- ten consent of all taxing units which in said judgment shall have been found to have tax liens against said property. All such consents shall be evidenced by the joinde%c in the conveyance by the consenting taxing units, acting by the officers herein authori- ized to give such consents. . . Bnd con& sents on behalf of other taxing unitsay be given by the presiding officers of their governing bodies. Deeds executed hereunder bv t:xi~na units shall be executed in their bkhalf by the presiding officer of 'their governing body. rublic sales hereinabove provided for may either be made by the'jher- iff, at the request of the taxing-unit pur- dhasing the property at the tax foreclo~sure sale, or by any Lommissioner appointed by such taxin,g unit by resoluticn of its govern- Any taxing unit, bheriff, s%=='ommissioner * appointed by a taxing unit, making any sale under provisions hereof shall execute and deliver to the purchaser at such sale a deed of conveyance, conveying all right, title and interest of all the taxing units interested in the' tax foreclosure Hon. Geo. H. Sheppard, page 3 (V-695) judgnants in and to the proper~tgso sold; . . * We are of the opinion that section 9 of Arti- cle 7345b, as amended in 1947 by the 5O%h Legislature, authorizes the Commissioners Court of a county which .purchases property as a taxing unit, at tax sale under foreclosure of tax liens, to appoint the County Judge to act as commissioner to sell such property at public sale. If the land is sold at private sale, the Cods- sioners' Court acts as a body in making such able, and the “presiding officer" of the court should execute the deed of conveyance. SUMMARY The Commissionera' Court may appoint i. the County Judge as a commissioner to Sell r.: at public sale land bought by'ithaCounty, as a taxing unit, at a tax foreclosure sale as provided by section 9, Art. 7345b, V. C. S., as amended,by the 50th Legislature. The dmed under private sale should be &xecut@d by the “presiding officer” of said Court. Yours very truly, ATTORNEY GENERAL OF TEXAS WTW:wb:mw W. T. Williams Assistant APPROVED: