Untitled Texas Attorney General Opinion ( 1945 )

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN &morablr b. Aa Xadderr countq rttornay ~‘i .. L-'ecos county Ft. Stookton, Terar OplAion Ho, o&o~ lie: Where land' ir, zpurchssed by sitpupder &ax i’ors- clocwre, w?mrsin all taxiA&uanlta reqr parties, doea land o-1: redeem property by paying to the.county tax oo$leotor .J' <.' -‘4beSore second ealo by I olty, the full amouAt ‘a. '1., .ai county, et&e, and. . school district taxes, including penalty aad faterest? l%ar sir: , .,f !W acknowladge receipt of YOU letter oi JanUtuy $3, 1945, re~uueatiag cur opinion relative to the sbote captioned matter. Your letter read4 IA part, as follows: "The City of Ft. Stockton, Texa8, brought oer- tain tax suits maklng.all taxing unit8 parties,- Judg- %oAt we8 taken OA DertaiA town lot8 here in City. ,Grder of sale wua leauusd and the City a8 a taxing unit purchased the property, ci6te of ?urchass August 19414 The property wan held by the city until the two year8 std six UiOAtilShad expired, AAd 00. Nov. 7-194 bad the SheriPP of this GbaAtp:W refMel1 tbe property, and an individual i;urchasad Che city property-not the owner4 The ownor of the property in Xarqh, 1944,-a non-residsnt- XaIlod to the tax ccl Isctsr the amount OS tl.e delinquent taxes due OA this property, iAClUdiAg QeAAlty and in- 'Uarest, and he accepted the money aad issued receipt t2crefor. IIe did not colleot the 50$ of the aggregate ``....__^___ -.._-_..-- . --. 16 , Honorable W. A. Radden - page 2 total amount, or double the aggregate amountan -provided for In Section 12 above article. The owner did not gay the city taxes and has not yet done so, ’ only paid the County Tax Collector the amount due State, County and School Dietriot, The 0~1~61:claimm be ha8 redeemed the property by paying the taxerr to the tax collector. The present omsr olalmm the property for the reason that be bid it in at last sale, and on aocount of the failure of the owner to pay the double amouht nsceesary to redeem and did not pay the City Taxes.* It is clear from your statement of the fact@, that the owner has not redeemed said land as provided by Section 12, Article 7345b, Y. A. C. 3 . , and inasmuoh as the city has m-de a st3cor.d sale of s&Id land, his right to redeem is now fore- closed. Trusting that the above and foregoing fully answer6 your inquiry, w4 ara Yours very truly AT’lWtNEYGGNEBALOF TWXAS ASslstant WVG:iw