Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ARORNEY GENERAL OF TEXAS
AUSTIN
Honorable Georgo EI; Sheppard
Cozptrollor of ~Publio Aocouata
Auatln, Tozas
WJhave
an ~plnion or tbla
by you 13 that‘ 2 toxirzg unit has boc$t in property, ln the
rqplar rztnmr, aa pzovldod’ln Section 9 of Article ?%j-b,
of Vorrion~s Civil Statutoo OS.Texas, at a tax sale md ulth3.n
th9 amend year of the redenptloxi has aold the intereats of
the taxing units ,to such p?oporty to Eil WIlvld!NL, such in-
dlvldwl hoviy! no lnterclet in th:, p2’opCrty, far. Li;nmount
leas thaw. ths adjudgodmlue or the total mOunt of the judp
cmt i.?.?th8 tcx nu5.t. Esfore mikhq ths eselgmerit of the
ri&t to rocelvc the redonption .tionoy, the purchual~ t&x.-
utit, properly obtalnod mitten coxmnt iTron the 0th~ tan-
lng unlto, vhlch~\rerc pmtica to tho suit end jumont. Your
Q”39tiOR, then, upon these fBCL3, la: To VIlOrnahould the ro;-
dez$ilon pz*fie& bo mdo, by tho owzm of the propcrtp, w&r
the feet situation subtitted?
Artrtlcle 7345-b, OS Vernon’s Civil Statuteo of Texas,
So&ion 12, provldoe t
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Bouorable Qeorge B. Sheppard, page 2
.‘I& all 6ulta heretofore or hereafter filed
to oollect delinquent taxes agaiPst property, judg-
s bent in said suit shall provide for lssuauce of
writ of posaooslon v1thi.n twenty (20) da78 after
the period of redc;Jptio;l shall have czplzed to the
pwchaser at foreclosure sale or bla asslgn~; but
vhenever land la sold under judgment in augh cult
tor taxes, the owner of such property, or anyone
having au interest thorefn, or .thelr heirs aealw
or legsl representatives, may, tithin tuo 12) years
fron the date of such sale, have the rlt;lt to re-
deem asld property OA the PollwIng basis, to-vita
(1) vitb3.n the firat year of the redezptlon period,
upon We patent of the omouut bid for th9 prqerty
b the purchaser at such sale, inoluding 8 One
($1.00) Eollar tax deed reoordlng foe aad all
taxes, penalties, Interest and colts thereafter
paid thereon, plus tventy-five par test (25$) of
the ag,re@.e total; (2) vitb3.n tha last year of
i the rodcnption pet*lod, upon the pqmnt of the
mzoU;rtbid for the property by the purohasorat
'j !
euch 3010, inaluding a Om ($1.00) Collar tax deed .i’
-recordlo fee a?l?Lall taxes, p922lti38, interest ‘-...~
.:
and costa tbereaftor paid thcrem, plus fifty per :.;
g.;:
3..-
I
oont (505) OS the ameC;ate total. . -
t
, $-:;...
i %n addition to redeening direct fmm the se'__
i purchaser as aforesaid, redemption ?Z?J also be
i rmdo upon the baale horclnabove CrJflocd, as p?o-
i
vided in Articles 7284 and 72'35 of tim Itovlaed
Civil Statutes of Tcxaa of 1925.’
We have been unable to il.&l a case ccnatruing the
Dtatute, quoted above, with regard to v3m the redcqtlon
money la to be paid by the ovner vhcre the o’m9r desirea to
redeem the property vlthin the redemption period.
Ue think tho holdL% of thla dej?3rtmcnt in opinion
Eo. O-1965 1s epplloable to the conztrr?stiw of the word “pur-
cbascr” as used in said Section I.2 of Artlclc 7345-b, from
vhloh opinl.oa ve quoter
we applloo to all ~purchaosra~ at tax sales,
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Honorable Oeorge B. Sheppard, gage 3
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i $.fcc gral alansificatlon pould inolude the @itp
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'The zsethod OS redemption as provided in said
seotlon would apply to all tax suits brolught under
the authority of Artlole 7345b. The redezptptiou
may bo nigde Finn the purchaecr at the firat fore-
cloaurs sale. Uuder authority OS Seotione 8 end 9
OS the Aot the purchaser my be o&e OS thd 'taxing
Urllts. ~Paxl.nz unIta@ as defined in Seotiou 1
of Artiolc D45b include @the State of Texas or
any toun, city or CouatJ in said stf%tQ, Ol' tin;r
aorporation or dlatrliot orgmlzed under the lova
of the State with authority to levy end oollcot
torea.'
"The language of Section 9 ci Article '&ib
olearlr indicates that 8 ~taxitlg unit* ia clsasl-
Sied as a @purahascr@ . , .
'Did the Legi3laturQ intended to lxike a aqm?-
'. .'.. ate rule for the rcdeizptlon of ~oporty SPCRa tm-
'. . lng unit wh%ohvas tne pu~chaocr at the o>i@nal
Poraolorure salo, tiaotion 12 of Article 7345b vould
have included auah exaslption. Eovever, the Leaiac
laturo sav Sit to mko mztloa 12 and the penalty,
provlsions provided therain ajqly izliaorinlnate-
lp to all puxhaaera oz thQti assigmes et the fore-
closure eale. You am therefore advised that in.,
redeeting property fzom thQ City OS El Paso in a
case vhers said City has purchased property at a
tax forcolosure aalo under the authority of Seotione
8 and $3of Article n45b, Section 12 of said Arti-
cl0 uould apply and the person seeking to rodem
the property vould have to pay the penalties of re-
demptlon provided in such seation.’
We bellowe'that the last sentenoo of Section 12 of
Article 7345-b, quoted cbovo, leaves no doubt but vhet the Jag-
islaturo lnteiidcd that the original ovum should redeem hia
property by pay-6 the redmption money to the cr1g:ina.l pur-
choacr at the tax aala. A careSul resdlx& of said Article
1345-b shows that there ie only ohs sale really conte@.ated
therein md that is tho sale which occwred, under your faoto,
Whenthe taxing unit .b ought the proporty ia at the Shsrfff’s
$ .
:’ gonckabls George B. Shepgtird, p,age 4
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8ale purcuaut to the tsx judgriat. The tax* tit, or an
%ndlvidual purchaser, buy- the property st such a tax sale,
may,- according to our Opinion Ho. 0-950, a c39y of vhIch 1s
I enclosed Sor your lnfomation, tmei&n tba rlsbt to recelvo the
rtidemptlon money at any time vlthln the redemption pariod to
a purchmer at a private sale Sor leas thsr the ezmnt of the
fu~mnt on the adjudged value, VhlCheVQr is t&e lover. Ne
thi& that the person recelvm the right to collect the re-
deqtlon monog, Srom the taxin3 unit, Ln such instances, Is
nopAy en assigrnse and could not be considered, for? the pm-
poses ot t’?is discussion, a purchaser in tie ordinary ~imnlng
, OS the vord. Ue think our position in the rzatter is stremsthen-
cd When Articles.7283 and 7235, OS Vekuoa?s Civil Statutes df
Foxas, x0mwd to In ths last sentence of eald Section 12 of
Article 7345-b, are cmridored. 2he Eethod of redmptfon, pro-’
ridod ti said Articles 7234 and 7235, cu?ra, clcsrly contem-
pintos, ve thinY, that the ovnor be required to looi; ouly to
the orlglzxxl purchmer at the original tsx sale,.ard not to
en assignee of said orlglnnl pwchaaer In orcler to redeem
his property in the mnner provided in said 6tetutos.
._
Statutes concernln3 the r.ight oS an ovner to redooxa
his property wMch has been foreclosed upon end sold for de-
liuquont taxes are llborally construed In favor of the ovner.
Turuar v. aith, 119 8. Y. 922, error refused. This depart-
ment has held ln Opinion Ho. O-950, in coz$wln3 Article
7%5-b, sugza, that the ovnor of property my redeem ths.
lend duH= tho rodemptioa porlod by pqing the required
amount dlleatly to the purchaser, although he has mtlco of
ths aasi3ament ‘of his rl@t to rooolve tho nxey to enother.’
From tha Sore3oIng eonslderatlona, you a-e reopect-
Sully cdv.lsed, In ansver to pow question, th3t, u?dor the
facts submitted by you, the owner my proGmly pay the redamp-
tion ronzy to the taxin unit purchaelrg ths property at the
orl.@n31 tsx sale. We balieve, hovcvcr, that the over could
pay the redeiaptlon mneg tb the assi3noe of ths orl~lzal pur-
chaser znd rscoive frim such Vendas a rclcaee or convcyrtme
OS the esalgmens rights. This could ba done by tha emcu-
tion of 8 quit olain deed by the ansignea to th3 ?ro?ertg ouner.
In pursuir.3 thie procedure, hovever, the omer vould act at
his oy~l rioic as to vhether the parson to vhoz he 1~1ns the
paymnt 1s In faot the true and proper asslwee.
Bonorable George B. Sheppard, page 5
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we think it night be proper to add here that vhere
a puraheser, uhethar ths purchaser be a taxing unit or a per-
eon, esslgna hl? xdght to receive the red?fqtion money fro3
*the ovnef, or the ovner’s helm or a~slgas, but 8ubsoQuently
recelvcs the redormtlon EO~OY~he would be oblkzated, ve think.
ia acoorrlance vlth-tha &xx-&d provisions of his a&l-ent -
or oontraot, to peg the comy over to the person vho~ia then,
aader the ccntraot or assl&ment, possessed of the rl&ht to
rooolve the sams .
We trust &at in thle aminer ue have fully ansvered
Your8 vet-y truly
GE-
ATTORNEY OF TEXAS
Earold NcCracken
Asslatant
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