Untitled Texas Attorney General Opinion ( 1947 )

. i * R-705 Han, George H. Sheppard Comptroller of Public Accounts Capitol Station Austin, Texas Opinion NO. v-362 Re: Date from which redemption period is computed on tax sales made prior to the ef- fective date of House Bill No. 695, 50th Legislature, amending Article 7345b. Dear Mr. Sheppard: With your letter of July 29, 1947, you enclese a letter from Honorable Robert L. Lyon, Tax Asscssor-Col- lector of Hikial~go County. Mr. Lyon seeks the opinion of your office upon the question' contained in his letter,. as r0ii0w.3: "Reference is made to H. B. 695, Acts 1947, a new law which amended Sec. 9 ana 12 of El. B. 477, Acts 1937 45th Legislature. . . "The question has arisen as to what basis the redemption period should be com- puted on tax sales which took .place before the new law passed; that is, whether the period of redemption on such cases began from the date of the sale, or from the date of the filing for record of the,pur- chaser's deea.* The only signiricant change, in 80 far as appli- cable to your question, made in Section 12 of Article ' 73l+5b by themamendment to said section in House Bill 695, 50th Legislature, is the date from which the period of redemption should be reckoned. Said section prior to the amendment provided that the redemption period should begin from the date of sale; said section, as amended, provides that it begin from the date of the recordin of the purchaser's deed. - ” . HOG. Geo&r H, Bheppara - Pap 2 V-362 We quote the pertinent provision of Seotlon 12 as emended: “In all suita heretofore or hereaiter riled to~colleot delinquent taxes against property, judgment ln said suit shall pro- vide ror the issuance or writ or posaee- alon within twenty (20) days arter the pe- n riod of redemption shall hare expire8 to the purohaser at roreolosure sale or ite or his assigns; but whenrver land is sold under judgment ln such suit for taxes, the owner of such property, or anyone having an interest therein, or their heirs; as- signs or legal representatives, map, with- in two (2) year8 from the date of the fil- ing for reed Of the purohaser’s deed an8 not theSeafter, have the right to re8eom said property from suoh purchaser on the following basis, to wit: “..a= It will be observed that it does not put-part to deal with judgments heretofore render8a, but merely to suite heretofore or hereafter filed+ There mro, oi oourse, many suits filed berore the paesage or the uaond- ed sot, but not reauoea to judgment. This amended sot applies to all suoh suits, but not to those where judc;- ments had already been taken prior to its passage. That . is, in all suits for delinqudnt taxes riled under Art1010 7345b ana reduced to judgment prior to the effeotin tat0 or the smendment to Se&ion 12, which is June 23, 1947, you will be governed by the provisions of said &dim 12 prior to the amendmento But as to suits riled prior to June 23 1947* but not up to that time reauoea te judgment, reaempdon should be haa under Seotioa 12 aa arpsndd by House Bill 69`` 50th Legislaturea In tax suits not reduoed to juagment prior to June 23, 1947, the efreotite date or the amendment to Qeotion 12 oi Artiole 7345b, V,“C. So the redemption periOd be- . .. _ Hon. GeOrE;a H. Sheppard - Paw 3, r-362 gins from the date or the recording of the purchaser's deed. In tax suits re- .' awed to judgment prior to June 23, 1947, the effective data of the amendment,~tho redemption period runs from the date of the sale. Yours very truly ATTORNEY GENERALOF TEXAS BY LPL:mmc Assistant ATTORNEY GENERAL