Untitled Texas Attorney General Opinion ( 1945 )

OFFICE OF THE A?TORNEY GENERAL OF TEXAS
AUSTIN
Bonorablo B. Pat Mmrdr
CiVll Dlwtrlet Attomq
Record8 Build-
Dallm,Texar
AttentloQr Allen Ib1tom
Dmr sir;
YOU 8Ubrit iOr OUC
leg81 fJUe8tiOU8 U181llg ia c
Improrrmat Dlrtrlot lo. 6. 8Ubri88iOB P.d8,
iR p r t, l8 fOllOV8i
rersra1 leree
district lie8 within D81b8
ereforc, my litig8tiOll ror th8t
perty 18 8 h11a8 County problem.
OU 8eVer81 different 8U~rViEOr8 over
ever81 months, 8ad there is contro-
verry eXi8ting between 8upsrrl8or8,bond-holderr,
the 8ttOrmy iOr the 8upUTi8Or8 8nd land ovnera,
The 8ttorney for the ruperrlrorr and the dl8trlct
lt8elf, ha8 propounded to m 8ever81 qW8tiOtl8 th8t
are requiring an ~mwcr rt thlr tim, 80 1 u, ia
turn, propounding some of them to you, together
with SOW of my own queatlons, a3 that WC may kmve
guidbUC9 in the solution of the problems 8t hand.
Ioaor8blr H. P8t Mvard8, pagr ?
‘I 8hAl1, tbrdore, gmatly 8ppNOiata J0I.W
early lttOaflw to thlr mtt8r ld tb problem8
thU8 propounded vlth thv beaeiltr of your judOvat
aa6 oplaloa.
%o tihlU8 County tires hproTewot blrtrlat
HO. 6 18 l lOT.0 irprOT8-nt dirtriot or``nlred ad
rXl8tilrgunder th8 terU Of OhptW 44, AOt8 of the
35th kgi8btU30, ?ourth al&d k88iOlr. Thm hot
odor vhiah tha Dlrtrlot ~88 organlud ~8 aonoa-
17 knovo a8 the L8n8f Aat, vhich protld~r for thr
l88088lslrtOf kMfit8 t0 th. 1aa48 VlthiD tb dir-
trlot, bad tha levy o? tuo8 band upoa thr UOuat
Of 8Wh bOMiit8 !O fiud w 0cUi881-?8 Of &-
praluarat. bub wet to it8 orgaalutloa~ th8
dl8triat i88wd “% O,OoO.OO of 8erlal b0ad.r dated
$2
#OTUbOr 3, 1922, Md titer, OE Awil 1, 1991,
lrmnd 8aotbor ~W,OOO.OO of urially rturlng
bcadr. Xach of the80 boad 188ueur Va8 approved by
the AttoraeJ ~lW~1, aad VW8 8Ub8OqUNltlJ 8016.
mh of the boad OrdW8 for thV8V tV0 18811.8 00~
talmd paragraph vlth rofrreaao to the 1.~7 8~4
888@8rPsat Oi t-8 iOr tb p8Flrt Of bond8 8rd
latorrrt thoreon at maturity. Tkn baradardor pa88.d
by the Comlrrloarrr' Court 8t the tin a? the orl-
glM1 188~ of boad8 reti l8 fO11OV8,
"'It 18 turthor ordered b7 the Crlrrloa-
.r8’ COtAFt Of b-8 COUOtJ, 90X88, th8t t0 wy
the lnterert o? laid boudr 8nd to areate 8 link-
lug fund to redem them 8t maturity, a tax of
44.50 oa each $100.00 Of beneflt8 888888ed
lg8iUtt the real pl'Omrt7 vlthla the raid levee
illl~OTeilHRt dlrtrlct, lhell be levied for the
year 19%, 8nd la here 8ad nov levied for meld
year 1920.'
"*That during each ye8r there8fter, vhlle
Bald boodr or 8ny Of them 8re Out8t8odlU,
there &all be computed and l8cert8laed vhat
rate of tax, b8red UpOIlthe 18te8t 8pprWed
tu roll8 of the 88id levee tiprOVr=-t dir-
trlct, vlll be aeces88ry, rsqulrlte 8ad 8uffl-
cleat to fully raise and produce the 88ld eum
,
Eoaor8bb H. F8t Rdvard8, p8&e 3
h@re~R~OTe nt Out fo r laoh year 8uiflcle~t
to WJ the irterert 011uld bond8 end redeem
t&i 8t WtlUitY, aad 88id tU Of, 8& et the
rat@ found OOQO88U’J, 88 aforeuld,
80 8h11
be lrd 18 hereby ordered to b el@Tkd, l88e88-
ld 4ad oollooted m lll r e81 l8t8t8 in raid
dl8trlot, and aeld moao7 rhea colleoted elm11
be -lied to the PUFF+080 aaabdr’
%hM 8OOOlld
188Ue Of 470,000.00 V88
the baud
prOTld@di l ideRtioe1 order va8 orlded la the
bond o r derl%copt
, th a tl ta x of P 2.00 oa eaoh
~1~o.``-Of l8M88.d beReflf8 Va8 leTled iOr the
year 1921. Othervlre, the order8 are exactly th8
Um8 l8 t0 TePbi&ge.
l99eu8
‘It a180 th4t from md 4ft.r the ye&l'
l920, aad laclwllng bt yew, md through rid la-
oludlrrgthe youl 1949, the reoretuy of tlm Board
Of 8llpOrTi8Or8 Of the dirtriot, rho 18 the OX Of-
ficio tU V88088OC Of the dlltrlot UUder the 8tbtUte,
le.chyear prepared lR 888e88BeDt bnd certlfled m
t0 the COti88iOPCr8’ COUl’t8 Of th@ ?V8mCtiTO COW-
tier, rho thereupon entered 8n order le*~lq! a tu
la the ucuat8 88 Uxed by the 888088WRt8 80 pe-
pared by the uaretuy of the di8triCt. Tbme
rat.8 U@ aOt UltifOPBl8 t0 X0-8, bti th@ POmIOV
for the different rater of &rmerrauat p8r 7.~ 88
fixed b7 the ucretarr of the Borrd of b~pr~l80r8,
th@ 8X offiat tU l88@ 88O
i8-
r , nO
ktUOM but
, the
rate8 of tuO8 per year Srom 1920 to 1941 lnclU-
BIVC, 80 8hOVn by the tU 888088Ol”8 COrtifiCatC8
very fev of the laadovner8 Vlthin the dhtrht
*id their taxer from year to yew, and the boUd8
of the dlstrlet have been in default for mny Years*
Hoao~8ble E. ht IdV8rd8, page 4
%‘ber@tit@r,0. Jl.Povell, a bondholder of
the di8triOt. VhO a80 Va8 & laadovwr vlthln the
dl8trl8t, lIk8tltut.d l 8Ult l @lIh8t the 8UmrVls-
m8 Of the dl8triOt t0 luoduU8 the8 t0 fOEW8108@
dellrweat twr. 80 a180 8Ou$ht t0 &To th PO-
Mod8 Of d@li~Ueat tUe8 that uht k foreolo8@d
WPbd fult t0 th@ JW8Mt Of hi8 bOthd8, but
that partion 0s the rellef roqght by him V&8
dodied by the Trfal Court. 1uw, 0th partier
lIttOrT@ud llr’that8uit, ln&loa the 98th dry of
Oroirlbcr,1949, Judgmat Va8 readered la the 116th
Judlol8l M&riot Court ln C,.uae lo. 66-850-c/~,
grmitlag aertalr relief, lrpociall~ uod~mu8 for
th@ fOreelO8U?@ Of d@liQqU@at tw8 aad iOr th@
l@ T ylr dl88@ 888@Ofa ttw8 endiOF th r & T yld
4SWIIYOt Of tw8 to my th beaded ldebted-
ne88* A~poal V@8 pwfeoted from tlm b-1 bUFt’8
ludgmont in t&t came, but tba Trkrw Court va8 U-
fI?d bl th8 CO& Of Cl~li A-18 at kiia8 00
JUU QS1943, report of vhloh 18 Sonad la 17J S.W.
(@d) 554, entitled C. W. Povell T. lbllar County
Lovea 18gtroveneat Dlrwlot lo. 6. Fbsreafter, the
Su~rew Court refu&d l pplFo8tloaiforvrlt of error
oa Ootober 6, 1943, aad volt of ~a&uui'~r pWld-
ld by the @dgmnt, llrued on hoember 32, 1943.
Uom of the above watloaed judgmmt 18 beret0 at-
taohod for four laform8tlon aad Yrked ‘Exhibit A. *
l
8Ub 8@ W@
t0Ik
thv t
flll~ Of the UMdUU8 Wit,
Dslla8 County Levee Improvement Dl8trlCt lo. 6,
through its SupCrVi8oT8, Inrtltuted TmiOU8 8Uit8
for foreclosure of the delinqusnt taxes, umoag
vhlah, by vay’ of Illurtr8tlon, WI suit 8g8ln8t
CA. Povcll iU8tltuted in the uame of the district,
as 8boVa b,, Fkhiblt B hereto 8ttached, and Mother
suit by the dlstrlet 8gaInst C. H. Povell in the
form as ahova by Exhibit C hereto attached. The
State of Taxa for and IO behalf of itSelf 8nd the
County or D.slUs mtl other taxing unite, aleo fIled
8tit on the 8W bad 8gtiii38t c. n. POvCll, 8s
ahova by mbit D hereto ltt8ched. C.H. PoVell
8nsvered vlth T8riOU8 01888, but *@pu8t*lY ad
Qarf, d8mmded 8ppr818rl OS the properties la the
Eowreble 1. ht MvUdr, wge 5
diff@?@~t ~titiOtl8 above urted, 8Id t&e 8Uit b7
th8 atat@ ud COrPtJ @Ed th8 tV0 8Uit8 by the dl8-
trlot yiort C. II.?ovoll, Vera all 00~8011d~t@d,
at therein rendered ia OOa8Ol~&t@d Cm80
:zf 4%
3, -6 a8 ahorn by hmlblt I hereto &ttaobd,
the for8 of the demad for rpprrlul by the hi*&-
ant ?owel.l b ela gl8 rhova by txhlblt E hereto at-
twhd. It vlll be noted by the form of t& Judg-
moat that judgment the total t4Xe8 dw th0
for
Tarlou taxlag unit8 VI8 rendered agriut C, 1.
tovell vlth order for foreolo8ure, but vlth rpe-
OifiO &POTi8iOE th8t th@ 8W 8Iightb@ 88ti8fiOd
by ule at thm edjudged velue of 410.00 glr aare.
%.rWfter, thi8 laad Va8 8old bf the dmrlff
under order 0s rile, aad on ruoh oorarion, there
being no primto bidder8 ml the Defea&at aot
h8tlng paid or offered to redeem, the land va8 bid
in br the 8he?iff aad taken ln the IUY OS the
btate 0s T-8 for the benefit 0s itwlr utd for
all tulng unltr lntererted ia the 8tilt pro rata.
It light be uld t&t la 00, or tvo owe8 vhere the
poperty omor8 had p&id 811 of their gmorbl, ad
Talore8, ld 8ChoOl tW8, Md rho?@ the land V88
fO.F@ClO8ed b7 the leree dl8trlet Only, aad 8Old,
tb d@ed8 WWe t-n ia tbr W Of the dlrtriot Om
th ea djudg e d
tala8rper awe. Ia l rev owe8, la e y
her been paid la to the tre48ury 0s the dllt?lCt
from the 8dO8 0s lmdr oavhloh lern lmprovueat
dirtriot tUe8 M ‘&@a foreclo8ed,88 V@]S 88
8t8te rod couaty sad rchool dirtrlct t8XO8, 8nd
there 18 aov on hand lo the treasury of the dls-
trlct, IO- IlOWjr,vlth Pro8pWt8 that Other llOnOy
vi11 be on haad in the near future. Tbe tvo-yew
period Sor redemption hss almost expired at this
d8ts.
I
. . . .
“The lert bond8 lrrued by the dlrtriat vi11
mature la the year 1951. T h e r efo r e,lme of the
lad@bt@daerr 18 not yet matured, lrd it 18 eatire-
ly po88ibl@ thAt even 88 to future accruing bonds
end lnterert coupon8, the holder8 thereof MY not
mcmrable B. P8t Idvardr, w8 6
pe8eat 00m vlthia
th8 four year
-
rtatute
_-_
0s._limita-
tlM8, ti8Mll 00888 t0 DOQOY Obll~btlO~8
t-7
0s th8 bi8trl0t. biluae,hoV8Ter, ruch aoaexr are
bein@ aeoumulated la tbe tna8ury 0s the dl8trict,
it 18 dO8ir.d t0 hW@ yOU OplrriOO l8 to Vh&t b8810
8hould bo Solloved la dlrtrlbutlng then 8oaey8 on
hand. . . .
0. . . . 3
YOUI? fb8t qUO8tiOa 18 88 fOii0118:
‘In the light of the foregolu la your opia-
la, Vh@t 18 t& pW0tleal and l@#d mthad to em-
plw la Mkly a dl8trlbUtloa of maa7 held by the
Levee ~otowat Dlrtrlat, lf lrd vbra dl8bar8ed,
vlth ti jwnt order bely obwned?’
Ia Udltloa to the fMt8 airaloud b7 roar letter,
it lpprmr from the oplaloa b7 Jurtlae Lo00r~ of the DalU8
Court Of Civil @pea18 la oaw rt led Pave11 1. Da-8 County
kteo Improremat Dirtrlot No. 6 the vame btee Dl8trlat la-
volTed la ~our OplRlOE r@qU@8t), in 173 8.Y. (pd)
55e, t&t the wld LvTee Dlrtrlct 18 'hopele8817aridlrretrlev-
abl7 ln801Teat."
It ~088 to be the uttled rule that vher8 vat*?,
drabage or leT@v dirtriatl &re
hopele88ly iaro~reot and the
fUEd8 o nh a nd,
o r lraihble, ue
ia8rrifiCiOnt to *J all
areditorr in full, tht glymeatr rhould be smde retabl7 aad
the out8tMdlag lndebtedaess, both metured 8nd unmstured, mU8t
be consldered la apportionvat of the fuads on hand.
Povell T'. Pallas County Levee Improvement Dlrtrict
HO. 6 ( 8Upr8).
Orover T, Ualted States ex ml. Snwer, 73 F. (26)
136.
State T. Little Rlrer Dr8ia8ge District, 68 9-v.
(24) 671.
The Judgment of the di8tFiCt court 88 s.hoVrr by Yom
miblt ‘@A’proTld@s for rpportloomeat of the fund8 Ia sccord-
ame vith the rule 8tated above, a8 Ye CoaStrile sear.
gonorable H. Pat ~dvudr, pp 7
You are thw*?oro rarlrod tht lo our oplnloa the mow7
011hmd rhould be dlrtrlbated pro rata to the holder8 of ruturrd
bond8 ld coupoar not b-rod by thm four-70~ llmlmtlorr rtat-
ot8, aridth0 hOuOr8 Of lPiOrOOabiO jUd&Wt8, bti tb0 holder8
of th8 wm8ta.d bOad8 @ad @Orrpolr8. VI lllU8tP~tO 88 fO11OV8:
m di8t?:Ot h8 #l,o’%h~ 00 hurd;
Tb lnforoo 8blo jUd&meatr tota p,ooo.oo.
JIatwod boadr &d OOUpolD8 mot barrod #,00&f%.
UnNtur.6 bOad8 rod OOU-8 @o,o’%@h
Totbl iod8bt.dlk888 - 416,OOO.OO.
-
Wf of $l,OOO.OO : WLOO to bo prorated @moa# the
matured bOad8 Md OOU~D8 sot
b4rr8de
gi% = g of ~1,000.00 8 #6635.00 LO b8 promtad among the ua-
uturrd bMd8 Uid OOUpOo8 bad plaoed in l 81akh# fund to be
lppl1.d On th8 bOod8 Md 00-8 l8 th87 -tW., fa th8 meat
t&t aa unmbturod bead 18 not pe88ated vlthln iOUr par8 after
it8 dw &t8,
tin 8wh 8LIIIt&~OtOfOrO prorated t0 it should
bv rr-parated l8 above llhrtr&ed.
YOU 8OCOIid qU48tiOa read8 88 fO11OV8:
‘18 there 4 lImlt8tlon OR the rate of tUe8 to
be levied end 888e88Od 8g8Ill8t had8 vlthln 8 levee
lEQr OTeWtltdlrtrlct in ln in8taWe vhcrc 8lIpW-
vI8orr seek to aomply vlth a wd8mU8 Ord8r from
l Dlr tr ic t COUl't t0 1eV7 a ti lIW88 t-8 t0 -7
botadrd Iadrbtedne88 even thou& 8uch Mnd8Iuu8 M7
be la confllat vlth the OPd8r of th8 C~881Oner8’
Court of th8 County In tb ordee arde b7 It ert&b-
118billg th8 method 8nd rat88 for tbs 18V7 lnd 88-
le88llrantof tar.8 in 8ald D18trlCt?g
Tb klh8 cbWt7 hW8 1 b-OV8&nt Dirtriot HO. 6
Va8 W@Ri88d Ulhd8r 8elUt8 Bill #O. T 2, 4th c8118d ti88iOn Of
the 35th hgl8htW.. Seatlou 38 o? maid Aot provider:
%@a bOad8 rhu hW. boea i88U.d b7 •~
km@ ~OT888nt dirtriot th. tUiB& 4llthoriti88
Of rwh dirtriot 8h11 1.~7 Md OWIW to be 88.
80888d Uld 8OlkCt.d -8 up00 all tb rob1 prop-
8rt7 - r~ibOBd8 vlthla 8Wh dirtrlot, bawd
up00 rad proportloaed, aa t0lmh pie08 of pop-
8rt7, to the wt beablltr vhlch it rlmll hw8 be8a
found vlll aoorw to ruoh propCrt7 from the oow
pletiop of the pUa OS rwUntlOa or other duly
lthorind vork, vhloh tax08 -11 bo rufflclrat
in MOUat t0 pa7 the latOrO8t on 8voh b0ad8 u it
ahall fall dw, 4ad to ra1.0 U addltlaul 8U
vhlch vi11 erwte a rlmklag turd rv?flele~t to
dlrCbrg@ UUI rob08 rush bOad8 at Vtprltf) ld
8UCh tU.8 8h11 th0rMft.r k 1OVi.d W-117 80
hog lI ruch bond8 or -7 of t&n mo OUt8taiu,
lUffi@i8nt ia WWt t0 rCCOOpll8h tbs VP808
lb Or 8
ladloated. . . .'
The Dl8trlet Cowt judgmeat to vhlah 7ou r&w rvads
in wt l8 fO11OV8:
.
. . . .
‘IT 13 RmTEm 0RDmrD, ADmDomARDDlERRm
that raid VrIt of kiadamur rhll order, direct aad
COmmORd th8 8aId kperVi8Or8 Of the bfeadant dir-
trict aad the socrctary thereor, mxl th0l.r lUCCCI-
80118 la office, to levy &ad 4388088, or c8ure to be
levied 8Qd l88.388O lgainrt
d the twble land vlthla
the boundrrler of k11P8 Cowty &Vee IqR'OVerPe~t
Dimtrlct No. 6, taxes la 8uCh mount8 8nd 8t ruch
r a te8
08lgaia8t the 88808804 benefit8 per acre
agsiart the lands vithln ths dI8trIOt 81 -11 pro-
duce or cau8e to be produced from th8 collection
of 8uch t8xe8, rufffclent~ mm8 OS mosey to py the
Indebteda of raid di8trict thBt ry be evidenced
by jl&@IMillt8bgrinrt th8 dI8trICt or bond8 and
289
goaorable B. ht ltdvardl, p&go 9
Coup-8 aot 8or8 tbn
row 7@m8 m8t dw, 8ad that
8uCh lor7 and l88088wat ah811 oontlnue to be matlo
l1nuall7 and from 70~ to 78m, rod 8hall b0 00i-
lmtod Or aW8.d to be eolloated b7 lavful proo.88.8
Vhil. tbrre 18 OUt8taablw 88 l lo8t b1b8 COmt7
&v80 fipPrOvOmat m8triOt HO. r , •~ lU?Ul in-
dObt8da888 la th8 ?Orrr Of final jUdgm8nt8 or boadr
ld OOUPOIII of th8 a~88lfle~tlw N brduboro
8~olflrd.g
.
Ia 7our queurtlon lo. 2 7oa r8fer to t.& “ardor of the
Conni88iOwr8' court of th8 oounty ia tb@ order. mado by it lS-
tabllrbla8 tha uthod aad rater ?or th low and loommat or
tuor in uld D18trlCt,m aad vo are arrUlm that JOU refer to
t& bond order parrod b7 the 0~8~l~o.r~’ rourt at tha tiu‘
Of th8 Orlglad 188~ Of th8 bOiId8, vhlah 70~ quoted ih w P
of JOrtr OpiRiOR PeQU88t, urd vhloh 18 quoted on pw * of th18
oplalon.
It 18 our opIalon that thlr ordor of the oomirrloa-
8r8' COUPt %R UttiR g l r et@ Of oR’848h @w.oo $4.50 Of bWWfit8
48888Ud Va8 bv1.d Oti7 iOr, th8 7.u s20, Md th8 tUlm alI-
thoritl88 a8 t0 ?UtUm 70-8 vould not br bound b7 uld rate.
Th87 oould lOV8r or ml80 IaY, l8 la tholr j-at VOtid aoa-
8tltUt@ l 8U??lCl@llt rbt@ b8ud m th. klvfit l8808mat l8
vould be ruiflolent to pa7 tb8 lnt8P88t OIP maid bond8 ur4 rodeon
th8m rt lutur1t7. tt8 are 0r the oplaloa that th8 OOOPt8 could
not go b8hlnd th8 lot8 of the taxing lAthorltie8 vh8ro th8y do
not exceed their authority or violAte 8oY bV, ld reriev th e ir
decision to COrreCt‘OrrOrl Of jUdpRt. See City of Tyler v.
Fmfland, -7 S.Y. 93.
ft I8 therefOre the rate to be levfcd
out opIaloa thAt
aEelnat lands vlthin an improvement di8trict i8 limited OR17 by
the term8 or the Act that atater In snb8tancce that the rate shall
be in aa amount rufflofeat to pay the IRtere8t oa 8uOh bond8
ad to pay the bond8 at rmtut'lty. Ve 808 no CORflICt bctvesn
the vordlng of tim Act end the Court jud at, lxoept the court
j&peat al80 provide8 for tha levying 0 8 r8t8 8llffIcIeat to
!+-
pag tb judpeat8 8galart the dirtrIOt in 8ddltioa to ths Ia-
terse and the boadr. prom tb oplaloP or the court of Civil
Appe818 ia pOvel1 v. Dslla.9 Count? bree IRF@O~8mnt DirtrIot
80. 6 \ supra), ve find that the judgrentr la qua8tIOn Vera ob-
rained by bnndholdera, v&n th0l.r bmda verc not paid UPon
290
EOCWbbl8 8. ht &tVbFdl, m8 10
pe88ntatlon. A readin Of th8 judmat ot tho di8triCt aourt
in uld 08UH rrve418 th8 8-e ?a&. Uo 8oe a0 aonflict be-
tV8Oa th8 jadpnt Of thr OOUrt and th8 bt ia qw#tioa or t&
‘ardor Of th. oooLf88iOMuC8' COWt.'
9s thmro aa irrogul8rlt7 la a tu rult whore-
la ti t4lOP.B l88888Od b@Q@?lt
tW8 &lid tU88 me
both th8 r&)ot of lltlgatloa,@I,ln the auo ot
a 8Uit broa&ht b7 thr 8tato of Tour for ltul? and
th8 kNfit Of t& COUIlt7 Of !blb8, iE whloh Wit
th8 DJU8 Ootmt7 two 4wr8rat M8trlet lo. 6,
.? Intervoaed, 68 l p ut7 cab &88WW 8 ol4l8 r0p taxer
: liluviw dellaqueat aad Ill.to it l8 a tuin# unlt?m
Uo ma foraed to t& aoaolurloo that a lover iiprore-
mat ilrtrirt, uhloh 188uod bond, uadrr tin ha07 Aot, aad vhloh
bond8 o r l p ut th.r .O We? OUtrtmdiw, OeMot wall itul?
Of th8 p?O~i8iOM Of th8 bOt8 Of th0 45th h,d8htUFO, 1937, p.
1&94-a, oh. 506, vhloh 18 lmorporrtrd la Y8raw’8 haotatod
StatUt.8 l8 &tlOti n&b. TO ~17 th8 ~O~idObi8 Of th, 1937
Act ln the tor~alo8uro or dollnqueat t8&8 larled to uouro th8
payNat of bold8 lrrwd b7 l love8 dlrtrlct prior to th8 parr-
age OS tb Aot, vould l8pd.r the oblliptlao of the ooatruit be-
tvooa 8Hbb dlrtriet lrd it8 bondholdorr, lm 8MtrUOntlN Of
the prorlrioa8 Of both (Ltat. d hd8Pal COMtitUtim8. Tb
Lame7 ht porlder la 8eotlon 42 that:
*ru oolleotorr ot levee lmprwearsat dI8triet8
till peeform all dUtIe8 and rxerol8e all poverr In
r88POOt to dbllaqUeat taxer dw levee Improvrmeat
di8triCt8 l8 -7 be provided b7 l&V for the aOllaC-
tioa or dellaquont 8trte aad count7 taX.8, and the
collectlw of ruch dsllaquent levee l8IproVeIn8Rt
di8triCt8 tax.8 8nd 8a108 Ot prOPOrt thcr.fOl- 8ha11
be governed by the lavr 8pplyIng to the COlleCtlOR
OS dellaquent Stats and count7 tUe8. T8xe8 lcvlsd
wder thi8 Act 8hd1 be 8 lie0 UpOR th8 oOsrt7
lgalart rhloh the7 are 488088Od, and 8h8r 1 be D87-
lble ati &ml1 Mturo and beCOW delimawnt 88 -7
EonOrbbl8 H. P&t EduUd8, ~68 11
k ProvlQd by l8v for dtat8 bad oouat7 t-8, &ad
Up00 ttilurV tOp7 8WhtU.8 Vh.ndw t& 8~-
peMlt7 rbll lo c r wbad be oollooted a8 ~7 be po-
rldod by lav la oa80 of aon-papeat or Sta telad
o o ua tyta x e r .
l
Zhe 1~ rolatlre to the oollrotloa or dollaqqat 8ttrte
aad count7 tax08 8ad the ulrr or proport thrroror, 88 it OX-
lrted et th. tiu tbr
bMd8 Of th. 1ev.o dirtriat vu8 i88lud
M d rold, k OW l P M t Of th e
CO& r a 4Ot
8lffOOtlV81 7
l8 i.f It
W b88a thv bordr.
80 doaallutod in k11a8 Count7 I&v.. Im-
OV8mOat Dirtriot lo. 6, et ril. v. R (Cow App.) 36 8.U.
188~ 800 al80 lbuard ‘I. Bugboo, Ed. 753, Barnitr v.
krrrly, l#J 0.8. 1%~ Lohun v. JJooro, Ala. 1891 Oliwr v.
NoOluav, p8 Ark. %SJ ?lrhrr 1. @mea, 111. 941 aad Mok8h,
lt al. T* mvrrro coaaty bv80 Improvowat Dlrtrlot lo. y, 124
8.Y. (,d) 913 (opialon b7 h8tiOO Aluaadu, of Court of Olril
lipPrti8, bbl0).
Uad8r th8 l&V at the tiS8 thr bOrrd8uuo i88UOd and
rold th8 pUFdU8r
and not the Ori6m1 OVWf V88 lntitbd to
hair po880881on ot thi land darlnu th8 tvo pa roduptlon period.
fb h6i8lbtUM lo se, iOr th8 firlt tiw, p‘Otld8d tht tbr
purohur at 8wh ?OWOiO8U?O voald Bat b. latltled to pO8-
Ub8
urrlon of tha property rold tor tw8 until Uw l xplratioa 0r
tV0 your8 irm tha &to Or the ula. (40th lag., 18t C.8., p.
194, oh. 69).
The 1937 Act, aov Artiole n8f?b, provider that the judg-
ment In fOrdO8W 8UIt8 "8ba11 prorlde tOr i88WRCe Of Wit Of
pO88e88iOR vlthla tVeRt7 (20) day8 8fter the WriOd Ot redemp-
tloa 8hall have expired to the purcharer at foreclo8ure 8ale or
hi8 488~118.' Where a levee lmprovcmeat di8triCt vu8 Impleaded
In a tax rult, or broilght a tax rult under Article 7)45b, 8Ird
impleaded other tulng ualtr and the lmd 8Old, VhO VOUld be
entltbd to the pO8M88lOR thereof durlag the tV0 p&r redeap-
tIon period? Under tin above rt8te ot fact8 7ou vi11 aece8eUIl7
have tvo aORtllOti~ Ul*U8, a8 shova In la8ver8 (a) 8nd (b) 88
fO11OV8: (a) the pura&Laru vould be ratltled to the Oos8e88Io%
for to give po88088iOn t0 th8 OWlOr vould -w* the obli6ation
o? the contract a8 betveen the leV80 -dlrtrIct and the bondholder8,
becauw It va8 the legal right o? the boadholderr, under their
contract vlth the dlttrict, and the lavr In force bt the time the
bonda vere Im8ued, 1~ C.S~ 0f default 10 the pfwaeat of an7 taxe8
levied by the dI8triCt agaIn8t lands rltuated therein, t3 lecwe
292
~onOrbbl0 8. ht BlVbrd8, m 12
th8 OlmRt of such boadr,to obtala a judmnt or foreoloruro
of th8 t@X li8R, WdU vhioh th. pOp8rty vould be 8Old, an15
then *ould k aoavo7od to the purohaur a titlerru tro8 lry
rYbt Of poa8o**loo b7 t4 ovau durim# tba tvo par portad or
P Od-P tlOR(. b )T h 6OVR U rould b 0lRtitbd to th.
M )8U#8i( la ,
qUMt tW8 ovlna totb. Other tulf&@ olrit8.
Thi8 hlbtu8 alOR vould 8ustAla ow ka8vu to hour
third q'M8tiOa, but la lddltlw thoroto, the toll0uIa.gprOVi8iOR8
o? ktlob 734% are in dlroat ooa?llot to the p0Vi#i0a8 or th8
lb* la for00 at the tlu tho boadr vu0 f88u*d a a d
mid,lfk d
eaah vould lmp~lr the obligatlap of the ooatraot betreoa the
di8tPiOt Uid thy borr4boldrr8, if lppl1.d to l@rw -we-at
dlrtrlct8 rlth bond8 lrrued aId outrtandly pior to t& rrteo-
et. da. or th8 1937 Aot.
&tiab 7345b prOrid.8 that th8 &Wopwrty U7 be 8old
for th8 uotmt of th8 “adjudged valu8’ ot tl8 property or the
mount ot the judgmat, uhlchwor 18
lower. The lrv la fore8
at the tiw tl~ bond8 Tero lrlued mu! rold porldod that the
laad oould aot be 8old for lo88 than the lowt 0r t& judgEoat.
&tiCh nbb pOv%d~a tbt th8 OWAW Of thb prOpUt 8Ou, 02
m7oa4 hmlng ba iOtoro8t thorela, or thtlr belra, lrrlm8 ar
18681 ~0~08Wlt4t~V88, U7, Vlthia tW0 pm8 trOU t&8 dete Ot
t& 8418, bte the right t0 redurn 8Wh prO$WtJ 00 th0 SOllOV-
log b&818, to-Vltt
"(1) vlthla the flrrt year of the redemptlbn
porlod, upon the payment of the amount bid for the
prop8rt7 by the purcb8er at 8wh Ule, IncEudIug
a One ($1.00) Dollar tu deed recordlag fee and all
t&m8, penaltier, Intereat eati CO8t8-ther8aftt: pal@
thereon, plU8 tvetity-fire par Cent (3%) Of the bg-
gregate total; (2) rlthla tha lart year of the re-
demption p8rIod, upon the payment o? the -Ouut bid
for a propert the puroharer bt 8Uph 8410, in-
cluding a on8 ( 0) Dollar tax deed rceordlw
fee and all taxe8, peaaltl88, intW88t 8d aOat
thereafter paid thsroc?n(lplU8 ?IfW 98r cent (5(%)
of the aggregate total.
Eoacr8ble H. ht Elvudr, p8ge 1)
Tb Cosnl8~lon of Appmlr lo Della8 County broe Im-
protrwot mrtriot So. 6 v. Rug*1 (rupra), end the couet of civil
ll8 bt WOO, In ln oplnloa by Jurtlso Aleundrr
voro lbwed, aad uhloh formed part of thm omtraet, t&t the
owner vould not h8re en7 right of redemption. It 18 true tht
thl8 holding WI Yro dlOtu&
Hovooer, own thou@ the ovner
hAd tbr right Of rede~tlon, Urd We do Rot follov thlr dlotm,
he vould be latlt&d to rodoom oalr lo o o r dlng
to t&a lrr in
fOl’O08t th8 tiu Of th 1884WlO. of th. bOd8.
Th8 kglrbturr In the Lanky Aot providing for the
creation and mlnterunoe, et0., of levrr l8prorement dl~triotr,
havioe iocorpos@tod loly it8 prorl8loa8,by roleroMe, ‘the
l4W8 •~l~"v t0 th8 ~Ol~OtlOll Of d.lllpQl&.Ot 8-t. rod 8oUtJ
-8~ oloa?l~ lnteadod by thlr rrforineo to lnoarporate into
Mid Act tb pOV18iOn8 Of Mtlole 76kh, l'exa8Caglote bt8t-
Ute8 Of 1990, vhIoh 10 mt, Poti 88 fOllOV8:
II. .. &d Wh.8'028rd8 02'lot8 rhrll bra-
8ftrr be 8old t0 t& 8t8te Or to 8o7 city or toVo
for tuer.uador drorre of oourt In my 8ult or
8Uit8 brought for oolleotion of tam38 theroon, or
by a OOl&OtOr Of tU@I, or OthWWlM, the ovner
& tio (l lntiFO8t 10 8uah la&d8 O? lot8 8b11
hare tha ri&t at bay tlm vlthln tro mars from
date of @alo to redeem the 8me lf tar ruch rale
upwp8p8nt Of tin uOlllrt Of t-8 for uhich
ule ~8 ude, togother vlth 811 oort8 aad pomal-
tier required by lav, and 8180 the paymat of all
texe8, lnterert, penalties and coats on or against
said land8 or lota 8t the time of redc~tion.
(Actr 1315, lrt. C.S., ch. 30, mc. 1).
It18 apparent that the provirima of Article 795b
does more thm change the form of the remedy afforded the bond-
holder8 1~ reference to the aollectlon of the indcbtednesa the
levee dlrrtrlct obligated ltmlf to pay. It aot only dlmlalhcr
the value of the eecurity given to the bondholder8 under their
contract with the 1~0s Ulrtrlct, by fe~oo of the rfsht of
posregrlon and the right of redemption, but rould MterlallY
effect the amount8 collected by the district ln foreclosure
suit8 ld la rcderaptlonr, in the event the ovuere hmc th8t
294
right under the Laor7&t. ?b kVM WOVeBOUt dl8triet hr-
iOg OWtrMbd Vith it8 bondholdorr uoordw to $& lav 88 it
tbn 0=-t.& Ou OmiW lrrd in thr'd18tr108 vlll mot b per-
dated 80 ~811 hWlf Of tb bowfit of 8&8og9rnt logIrl&
tlO& &PO fUOMb& to thm landovaer, bmltr v. Beverly, 163
WA la; km8 Cou8%7 Wororat &l8trlrt lo. 6 1. Au(lel
(81194.
%8miclg th8 pobablllty of @W8tioa l!brw
bm U8UUOd in th8 lu*tiVe, if it 18 doer.
foil ti tU poit8 t0 jOhI ia l tU #2%8Oedi~ 18
th8 COWt 8tmmd f?OW findi~ U ti$ad#ed ,&
OU tb l& rhiah
18 &he 8UbjOCt Of l 8rrit 8-17
kCAU8. l &V80 dirt?188 18 l wtf
trglrOV.Uat
tOth8 8Uit,tbD t-8 Of VhiOhUO 888888Od -8
bwaflt bar18 bnd are bellu colloatd lar@y for
the F8yIDt?tlt of bowl& iEdObtedlre88tB
?lfth QUbrtloar
"In UL La8tAmO where lU4 18 8Old l0 pub110
ten&m br the &miff, dtor jtxlmt, ia l ime-
C108UW fO? ddi~U88t ld -1OrU tU@8, t0 OW-
tmln tu unltr @ad for dellaqurnt beluflt a880880
ld tUer of l &TOO bprOV.meot bi8t?i8t, VhbPe
there UO Ea CMh PUTCbDCr~, 18 it 18VfUl fa
such or-ficer ta 5112 lir silch Poprty on the b&818
of the fIs$ltlged +a.m?
,If 6uch property m&y be bid in et the ad-
j~udg e 3
value, lt ruch wle, iv there ~UJ reqcire-
meat, In your oplnlonC as t’3vhlch tar utis ahouk!
recalv8 the property?
bixth Qruatloat
poaorable II. ht #dwrd8, pnge 15
w of the kveo di8triOt, mu thAt it eaa l88m
ga88@88lOaOf tha hobdUFlagt~two7~er per100
Of r .dO~tiOn,l8 ~OVid04 by the 8tatUt.t'
kvonth @W8tiOU
Vhuolrod hr boon 8truek off at tu fore-
C108UW ti8 br the 8brlff, to tbr dt&to, or to
th8 kvoo dlrtrlot, 0 uu bmrlr of adj&g& 1al\y,
do<8 th8 orl8l~l ownu or thaw la pitIt rlth
hb, b8vr right to redeu aamm rlthln tro yearm
iron the date of the 8herlff,r doodD on tlu bMl8
Oftb 8 ldju@ V8lUm
ed 08 fiud w th8 OorPt, plw
~$,plMltlor for NbRptiOn l8 m8 rflul?od b7
llbrtuount ofldM7muh~aovuor pa7 to
rodoon laadr rold for dollmwat leroo lmprovomaat
dirtriot tU.8 Within thr fir8t 788r aftor ml.
bid rithln th8 ucolad 7omm
90.8 8oOtioo 10 of &tiob 7543 l8 amend.8
reforrlng to 888088wnt8 for ulntonmcr and opera-
tion purpo~r for wtor lmproruent dlrtrlctr or
uatrr coatrol mtI lmprovemeat dlrtrlstr where lr-
rleable lauds are involved, pertrln la my vay t3
tlm ldmlnl~tretloa end collection of taxer of levee
lstprorrwnt dlrtrlot8t’
Tenth Qu6etloa:
“In en instance where the property forsclored
upon for taxer tar bid in for tb State, for Itself
8~ for the u80 and bemilt of tba other tuing
unltr, for the full amouat Of the JWmt, la-
terert 8ti court bOlt8, in vhbh Cal. * jUdm@at
pror1d.d for 8Q 8djudged ralur on the uropert7,
can the over, of perroa entitled to rederptlon, J
pay the uljudged value, together with tbr appliCB-\
bla pnelty for the year lnv3lreC, and themby Fe-
deem said property?”
Eotaorrbt B. Pat &lVUdll, MO 16
Thm above wotrd question&, by reason of our lnwer
to hour third quomtloa bocoas soot. A cbrrful 8tUdJ of JOID
qwrtloar 4, 5, 6, 7, 8, 9 aad 10, end trrlag to urlrr at an
umor thWOt0 ~veal tbrt it IS l8pO88lbh iOr the $``1810~8
of htiol. nq!ib to am17 to 8 l.V.0 dirtrIOt rhloh h8 bond8
lrrwd prior to tb lruotmnt of the 1937 Aat, 8ad rtrengtbar
our oonolo8lon roactlnd In our
L
ba8vor to 7our third quertlon.
Our Oplaloa Ho. O-5389 18 horoby modlfled to the ox-
trnt tbt it 18 in OOoiliOt with thi8 oplnlon.
tf.UO b sr 8in
lM1081U4J l OOW Of OW ~1tiOlI8 #Or.
o-6277~8 O-6173which may bo helpful to 7ou la solrlng mom
of JOIE dlffiOtiti.e8.
wU8tifif$ the bbore 88tlri88tOril7 l8V.r ’ Jour la-
qulrler, ve are
Vu7 truly your8