Untitled Texas Attorney General Opinion ( 1939 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN JionoralJlc IA. L. Sal tcrs (;Ounty Attarncy Sailsaha couLlty Cm babe, Texas tr in Savor a? thr8e ttlo state cmd Qounty; mu1 the city, imd it ladtu in proportion Ea ee tadng apporrrt Anddmsthermit that to pay the other tvo unite fherlr parts? or, can tha taxing nnlt taat r&o the pmporty clear of nny judjpntmt r of tbo other tou taxin& uultst Whore jutlgpcati's taken for delinquent tares with Sorocloaurc of tax lien, ISIpXdtdStf required to bare order of sale isauti within tmelre monthsT or, do06 t1rc/Lqplcnt liar rr,ror ten yfsmat In other vol-ck,nrc tbcoa klnde GP jutlmwnte the sane as any vrdinarg jud.qcnt that now under the 101:1s for ton gonrs go;ood or order of sale r:ny iss~ at cmy time in the ten yenreP lrticlc 7346b, 1LC.S.,192(icsc ``dcd, provides in part 08 follorsr aScction 1.For all purposes of this Auf, ulc t&m? 'tasing unit*, shall lncludc the State of Texas or nny town+ city or county in s8id State, or any corporation or district organirod un&r the laus of the State with authority to levy and collect tose8. "Sm. t?. No property sold for taxes under deorae in eucb suit shall be sold to t&e omer of said proparty, dircufly or indircotly, or to anyone having on Interest therein, or to pv port~otherthanatoldngrmitwhichlsa party to the suit, for less than the sw%mt of tlwad- judged~aluc aforesaidof saidproperty or the aggregate onountcf the judpp3nt.sagainst the pmporty 5x1sa%d malt, rhlchcver is lower, end tbo notpmcecds OS say sale of such property mbda urder docme of cowt In said suit to any party other than any such taxing tmit shall be- long analbe dlstrlbutcd to all taxing unite ahiah al-0parties to the suit stIlchby the j!xlpmnt in aa%d suit ,baveboon found to have tax liens agalnst such property, pm rata and In proportion to the amounts of their re8peetire tax liens (LP establlshod in said fud@cnt, but any 8x8~8s la theproaceds of sale over snd above the mtount neaeesmry to d&my the easto of au%t araduals and other expcnsos hcrcinaboremsde chargeable againstsuobprooocda, and to fully cuScbarge4 the judeplcntsagainst said property, shall be paid to the parties Scgally cntltlcd to such aXCess. 'Sec. 0. If tho ymperty be sold to azxytax- lng unit which 1s (Iparty to tbe judqent under daoroe of court in said suit, the title to said property ohall be bid in and hold by the taxing unit purchasing sane lkw the use and benefit Of itsclf cuxlall otbor taxing units ublch arc par- ties to the suit and whioh hare been adjudged in eoid suit to hare tax lions a@lnst such property, kioporahlcG. A. ha.ltcrs- i*agc3 pm rrto and in pwpcrtion to the mount of the tax liens ln Savor of said rcspcctiyc taxing units ae estcOillmbedby tbc judqont in said suit, nod costs and oxpcrmes shall not bc payable until ealo by such taxin& unit so purchaslag same, and such property shall not bc sold by the taring unit purohasing s&i10for loss than tbc adjudged raluc thereof or the mount of tha judpacnts againr;tthe property In said suit, whichever is lower, without tlm vrltten consent of all Wng units uhicd~In said judgscnt have been fouad to bare tax liens against such property; amI Mmn suohpropertyis soldby the t&g unltpumhas- ing smc, theproceodsthercof shallbcreoelred by it for acwunt of Itself and all other said tax- ing tits adjudged In said suit ti ham a tax lien a&m& such property, and sitorpaying all casts and exponsee, shall be distributed mong such tax- lug units pro rata aad in proportlon to the nmtmt of their tax llcne against such property as ostab- lishcd in sald judgment. Consentinbchalfof the Stato of Texas mder this Section of this Aat may be gl~en by the County Tax Collsator of the wtme in rhloh the property is looatcd. .Sec . 13. Tbc yrorisions of thds Act shall be ctmulatirc of nnd In addition to all other rights and raedies to vhlch any taxing tm5t may be en- titled, but as to anypmoeedingbmu@xtu~der this Act, if any part or portion of this Act be in wn- flict.rith any part or portion of any law of the State, the terms nnd prorisions of this Act shall gorora 08 to suoh prooeodlng. The provisions of chapter 30, Title 122 of the Roriwd Clril Statu- tcsof IO25 shallgoyern suite brought under this Aat axaept 08 berein provided. Aate 1937, 45th Leg., p* 1404-a, oh. 5o6.a It ras bold In Willscp County Yater Control & Imp. I)ist.Y- Loria (I.C.a.Ir(313) 13s 8.1. (q) 3ea, that Article 734Gb is aumlative and provgdes additional requircmunts In the institution md prosecution or tcu suite to those m- qulrod by othor tax statutes and by Its own terms shall WY- orn Vhcrc tliercIS any conflict alth other statutes. ln vlcw of the lau&$uqe of tho nbovc etatutc, lt is our opinion tluriit was not intended Lhat the tnxlnc mt pup- abasing the property should pay any money but that It should *hold9 the property in trust 'for the use and bemoflt of Itself and all other taring units which are parties to the suit* whose liens lmve been adjudged r.@.nst the property *pro rata and in proportion to tl18mauntoP the taxlion in Pavarof the ra- qmativo tnxin(runits as etatabllshedby the jud@m?&~ When the property is sold by tha purohasing taxlag unit, as pmmldad in the Aat, it takes the pmaeeds for the benePit of Itself and the other taxing units and after payin::costs and expem~os the amney reaelvod Is dletxlbuted pm rata and In praportlon ta the enount of their tsxllens, t.athe other taxing mlts. In other vords, there are no lproaeedsg ta be dlstti- but&d where it is necessary for a tax unit to bid ln the pm- perty, mtll tie second sale provided In the Aat la made. The purahaslng tax unit does not tnko title tr,the property fTec of the Judgment liens of the other units but holds it for the bene- fit of itself and the other units pendial:the tlr;eIt nay be re- sold snd the proaeeds from that sale apportioned. Article 7326, li.C.S~,lfi2~prorides that suit slrnll bc instituted prayin; for judmMmt in the mount of the delln- qucnt toxefqs and also that such land bc sold to satisfy said Judgpeut for all taxce iuterest, penalty and costs,* etc. It further pmvldes that: s5uc.hsuit shall be broup,t as nn ordl- nary foreclosure for debt, with averments as to the t!xlett?nOe of a lien upon such land for such taxes, e a l aad shall pray for judgncnt for the farealosura of the said lien snd snlc of 8ai.dlands as under 0rdlrm-y 0xoautlon.s Artlole 7326, lLC~&~,lQ26, provides in part: 'The pra er persons, lnaludlng all record lien holders, ehalE be mndc parties dofondant in such suit, uud shall be sorvcd with process and other prooeedlngs had th8rci.nas provided by Iau in ordi- nary foreclosure suits in district acmrts of tbls State; md in case of foreclosure an GrdCr of sirlo shall ismcr and tho land sold thorcunder as in other cases of ftircclosure;l e **. Sootion 7 of Article 7345b, It.C.S.,1925,provides; ‘In case (:fforcclosurc, an order of sole shall laeue, and, exaclltas herein otl~er~rlso provldcl, the land shall Iw sold thercwador as In other oascb:of forcclosurc~cf Cruxliene.a It Fill bc noted thnt t.hcforegoing provisions authorixc the IssuanoO of an order r4 sdc as In other cases of foreclosures of lleus but no roqulrcancntIs mule that such ardor of sale lssuc within u spoclfled tine. Artiole 3773, 1LC.S.,11)2n, as mended, prooldos, with ref8mncc tu fudpmntrr @merally, that exccutlon may lesuc at any ttiw within ten yoars from the rendition of the fudgmant. It is our opiniun that an ardor tifsale or execu- tian on a jucl@mntfWreclcdnga lion for cl8llmquenttaxcs may lesuo within ten years frm the rendition oi the judp nient. We exprces no opinion as to whether the orlclnal exc- cution or order cf salt could Issue after the oxplratlan of ten yoam Hthout suit upon tho Jud.weut,or scire foclas. Very truly yours APPROVED JUL 14, 1,339 ATTORNEY GENERAL