Untitled Texas Attorney General Opinion ( 1943 )

786 -2 OFFICE OF THE ATTORNEY GENERAL OFTTEXAS !Zon. ?. 7. Berzu county .tudizor .:a11ar county :%xxptoad, loxad You atatv iCnt par rradf~np of 3eotlo3 5 of Artlola 734Sb dloolosss tZ:at the last senteooe te00r mp, v"rorided rurttsr tliit tkiie 8sotlca rhall on17 apply to taxes vz!~loh imm dolln?uo~t lcr th year 1135 an6 :-fior yee1=3/~ an? fnncxuoh as you ere oxpmtiny tt ioreoloaa the tax liens unlw 8al6 Artfole 7343b 1~13,"the pwir~, csnrr~lZy s=eakl~;y, irca I?19 to 1942, 787’ you dfylrr w %a erpl*la the c,iior.ed partlo from 3aotloa 5 oi aald Artlolr .Vc. 7345b, ln 6oorweotion ait5 our rtatement ia,oitr OpLniol 30. O-5505, sabatnatiolly to the eiieot that Vhen 8 tax rale haa been had in tall ooolplienoa with the term of said Artlolr 7343b, the pncherer ot the property 80 8014 for text38 la euch ioreolosure aalttake4 the tit10 thereto i’rea md olwr of all liea and olrirr tcrrnd valoren tares rgeiwt the 9ro9ntt7 dollseuo~t at the the or t!a :udg- cent in t!?o aid suit to cay taxing unit n:.lio!iwnr a prt.7 to t&e ault ar *.iob bad bbcn serrcd xf:h olta:kn in the wit ar rbquiridiby aald Artlolo 7343b.* 3ootlOa 5 ei Artlolo 7343b, 113 or?Fl9elly eneat& 1~ 1937 by the 45th Lertlslature, ma rorded a4 iollwa!! Thl4 reatlon ot Artiole 7345b xe4 azcmlcd in lQ(l by the 4Rth Latiulr~ture I:;w Aata lQU, 47th &e;;lrlaturo, peco 858, Chptcr 534, 3ootlon 1) The said ea~nb.-snI qtultted frm 3aotloa 6 that portion of orme ubio’: a* be:rra undersooraa l bore, and aald ‘ieotion 5 of Mtlola 7X!%, a0n in .foroe, roe&~ ea said wotlon 14 above aa6 out don to the undomoored pxtion. la other rords, :;eotloa 5 of wld .ArtlQla 7345b sow rrada a8 an30 ~44 ret out izh aur Oplnlm 5. G-57:06, * oopy of tthiah raid dpinloa ~44 4ent you on ~Auwuat.16, 1943. 1 sb beg to Odtirm you that uba a jttngmmt tar ran- O~OBUP* or dbllequwit tax00 ir ha4 wader the provi8loni of Art1010 934Sb tiLat the projwty in qusotion 080 tio0 rbx bm mamaatof the taxes, pm8lt -a mhaf3r tia fa 0 rth ldJudtw6pir rsltls or shb property; only ano rrl* %a -6. , 789 7 ma. I* 4. BbrsiB‘pagr 4 On tee trial aZ tin aaso the bourt, as provide4 ia Soot&n 5 cd sold artlele, rlisli bsar ltide``oe opoa’ thb roaeonsbl4 hlr value of t3e poporty, The rair value 4~ fatid br-t&o rourt 1s writtea into tbe omxt's jud@ent aa l fin&lag 0r the rsratnsblo rsir mluo of the property* Th_Lb fair *rJuo i* found 88 to the prop6rty, llthbr 5.n bulk or 18 aala, or both a8 the trial emrt arty de- proper . T$” 8 .reasonsble tab tilae 80 &mad la rometlma stylbd -r&judged Yslue‘* and it rhall.be %hs ralne of the proptrtp as of tbr data 0r trial 8116 Is nat nraes~srl2.y 8.50 *slur rt rho time kite leseeuiwat o? ths tasm ua8 IIPBO, HQW,xben this propsrv Is sol4 tar tba tan* lnnooo~&inoe tith tie Jud&atnt rendare4, it la sold 660 , It OM rithor be wld far the s&qregrto saoun8 af fiba Judpmt a&sinst tiie proprty Irr said suit or it aaa Bo sold ror the adjudged ralus ~orw&id a8 bad beea dotar- mind by the judgment of the oourt. a.2 it wanot be sold to tbo omer Or tho propaty, directly or indlreotly, or to anyone harhg any intereat Lz thr woorrrty. or co 6n.y part7 other thaa ai taxis *anit rtfoh Is i ti tkb tbOit,-r0r- -6~ 81th~r the axount of the adj by th8 aotmt or tha sggrfahnte 8mouat dr the $dgxfmt .rgaisot the frogerty as ad)ud@d by the ooart, vihlchr`` 18 loser. mt it arm Be sold to erq of t&a toxin?, :mits for a asmunt than rlther the ldjuCgsd value or the amats 14~1 bswunt of the tmxM, eta., 4%~. ~i?ksn00 sold to one of the taring units w!aiah was a garty to t’10 rult, srld tating tmit komii the property 40 bought in aa a trustee ror itar l4 tbo other taxis& unite xhloh WOrO WtibB ta the lUit,and mhiah were adjub@ to bara tax lieas sgstilst tbs suaB propsrtg, eta,, as 18 fully proYide4 la 3eotion 9 0i said hrtlole V34i45b. tab 40 Rot *etout said utiols la full here. an ae se14 seo- tionia 3on~;, 0008umao muuh spsoe, and you 6eubtless hsva a00816 80the rtattttea oon8ainfa~ it. la other wards, u%m a judhp?sntCar daliaquent tax-8 ou land an& far ?OrbOfOSWb br tax lisxt thersoa has bean rbRdare+aby the ucmrt, drily Oaa sale ol the pPoFbPt7 ir ‘had. had when thir rsIo ir mtrdo Sib11 the prmlalomr of Artlola 9s4sB hbtb beea 19117 ooq?ilsd with icrtib rorboi0aarb pro, beedIng, then the purotrser at tka EroMrhy at aaid tax ssl* . ‘tak00 aem0 free of cl1 lien0 and olaims for aa valorem %a~00 y0la8t the property, *16h vu0 aelinmwnt 8t tbe time or the du@wat.ln the ault to eny taxing unit rfiioh me 4 arty to the mib, or &oh had bren rerved *i$h 4 eltatioa LA &a uuitr Our 4amfu to your loosad quastiea ia therefore la thhr 8rrirmeflYa. AO r* undartend your third mertion, it la eub- rtantlally a0 fm11oua: ‘. xhan 6puty is oirond tar 0a0 to ortie a ~udga6nt randorer in full aosordaaoo 71th the rorrloionr of meld Armi 7345b, *aa aald groparty be so Pd r0r leerer value than ths amorurt ai the taxes, penalty onb Intere8t for tiloh the juaipwnt was retdared, thla looser value being the rdj?Jadgea value, lr?espeotiro or the your t!& tcu jodg- meat 18 buod oav we bellew our anawora to the two greOediag QUOO- tlone basro amwerod your qaeatlon lo. 3. fi rr hare oorreetly intarpreteb JOur questton X0‘ 3. Mm in ORr opfnlon the anawar to the aeiza la la t&r arflriiatlre. YOW fourth queatlon lubatantlel~ la u folbwat i zhcm real property tr aold undsr the ocmb)thna autliaed izl the-~preoedia~ qaertion 30, 3, then what lr the propor mnnacr l-ortt* tax OOll*Otb~ to k&tile *ai&*? -We think yo’sr fourth question hm zore to do *it& the Q~OQU otothod of bookkeeplq than It bee Co do with a questlen of law9 Whoa pro rW la sold for deLinQwBC %OxU under the protlaiona of a erd Artlale I343b, end ia aold for the 8djrdgc.4 rel.oe ratbe? Chaa for &be ap*egete ~MouBt of th6 tazea, penaltier an4 iatseat due, tbo tex oolleotor *es only enter up, aa the amount ot money reootrud, he lotually reoel+ea. A BOt4tiOlt Oti the tOX 001 v 00 of 0 r80na 98 th e lfi00t that th0 p 0e7 WOO 0014 f00 th0 aa- wlgod value of M my dollue PR loooraui~* with the wlgzmt ot tha dirtriot omrt in OmMe Xo;"%~ kiViW the IULEO4tylCf ad fWib4P Of tb Oau) dl~irOk~a4 bo aooeplable te the cumptrollur 1~ aa 0Sh.H to ba e(ibelgful to you ao poseibl4, -0 bare ‘eonmlteU with the comptrollsr~a Deprotn0nt 8bout the aatter ecatalned in your fourth quostfon, r?d that of- tic0 tory kindly ru~gestr, tht ii yau ~111 put the netter coverod by row Quoatfon 910. 4 beSore t&e Comptroller*8 OfSloe abbrual.~ your Log.u* to the Cwptml:ar OS publio AOCOUIItO 3tOtO CP fe~w AttOntlOnl IIOn.We La Sr0wt that all goasible %l~ will bi given you aa to the titter 6S the tax coZZeofarte reeada In the~aharaoter ai m:rieit to be neds ln ths 0806 indiastsd. faara\rohaa tk airrepuast for opinion atentl&d *the sale to ‘oat i" sfy tha claim egdalaet ouner * we take ocoealon bare tc point Out that em arty ftw delinquent 2sxeO aader the pcrt!rlona OS nald Art PtG6 7346b; while lt same8 to usnrey a title to the puroheear free M ell tbe liens, eta., rhloh exiat br rea8oa aS said Ualln~uont tax88 eaid aale doer no: oarreulthe property ontlez~oIndobte&ese to t&e Xate munty etd a4 otlibr taxlag unit r0r the t*xsa due. The 4 lZforono0between t&e e&gregate emtut of tbc judgment rendered a&net t& taxpeyer nnQ 0r the aismtt FCiJtlhod ma the tax male i8 8 debt agaZnst tka pemon uko emned *Aa yroparty for the year, or t&e rea~eatlrs yeara, tcr t&&ah tha twzo wwo ~smaswl. Therefore, In the rlttletlw outlined in your Putstlon !Zor4, oh610 the eggregatq a5ount of tcxea, penaltlc6~ Interest, and ooetm of.mAt aYa,not reallied fros the a&f0 oi the propmtr, the tax oajleota shoul4 be earoS*d to 888 that his reaorde reileot only * orefllt on t3.s judpieat for the ma OS mosey rorillrod Stool tbc tax anlO, 0 projm distribu- tloa therrcl ezd s ragease OS the lien, and cot a release of the total peraculallndeb tsdneir l&ainet a tbr taxpayer. mir orrloe aeslrre to thank vcm ror ~cmr erprea- rlona or q~oeiatiaa for the aarletan~e uhioh we he?@ tried to ronder you, mb beg-w la?iuN you that rbould .we hare failed to answer pw quentiona filly, or r%ould my iurtber q Qb StiOBSr $i00 ii WIl$ l6OtiOfi r ib !l :hS ldgi``0t~8tiOl9 O? your olYiee,~rg ~111 be rery @ad iadO@d to bo of aay paalble aaeiatawe ts you In aoltiagm,oh pobloaa.