Untitled Texas Attorney General Opinion ( 1945 )

EATI'OR~EYGENERAI. OF ?IrEns AUSTIN IL*, TEXAS Honorable W. J. Townsend County Attorney Angellna County Iufkin, Texas Dear Sir: Opinion No. Q-6479 Re: May the'Tax Assessor of'Angelina County Bell Broperty for"delin- quent taxes and give a valid deed? We have received and considered your request for opinion dated March 15, 1945, which reads as follows: 'May the Tax-Assessor of this state.seIl property for delinquent taxes and glve'.avalid-. tax deed as can be given under any Texas tax~law? If so, what procedure is to be followed by sueti' officer in the making of said sale. If this 'can be done legally, it will be the shorter and less expensive route, and save many dollars in the prosecution of tax suits for the collection of delinquent taxes." We wish to call your attention to Acts 1929, 4lst Legis- lature, page 103, Chapter 48, Section 1 (Article 7328a, V.A.C.S.): "That all sales of real estate made for the collection of delinquent taxes due thereon shall be made only after the fbreclosure of tax lien securing same has been had in a court of compet- ent jurisdiction In accordance-'withexisting laws governing the fo;eclosure of tax liens in delin- quent tax suits. The institution ahd prosecution of-tax ‘Suits ,iscontrolled bg,Acts 1937, 45th Legislature, age 1494-a, Chapter 506 (Article 7345b, V.A.C.S., wi.thamendmentsP,. . .,... Under both Article'734513andArticle 7330, the'only per- sonauthorized tb execute a-'deedIn case land may be sold for default in the payment of taxes Is the sheriff. . you are therefore advised'that the Tax Assessormay'not sell property for delinquent taxes. The procedure set out in Honorable W. J. Townsend, page 2 O-6479 the statutes referred to is exclusive of any summary seizure and sale. Very truly yours ATTORNBYGENERAL OF TEXAS By: s/Arthur L. Mollei- Arthur--L.Moller Assistant ALM:db:wc APPROWD MAR 31, 1945 s/Carlos C. Ashley FIRST ASSISTANT ATTORNEY GENERAL Approved Opinion Committee By s/BWB Chairman