Case Information
*1 OFFICE OFTHE A'IIORNEY GENERALOFTEXAg
AUSTIN
Eonorable Ernest Guinn COuBnt~ Attorney
&l Pa80 CoUritt
Hl ?aao, Tam ati at
roporty any time within tho drto or 17 \ City or 31 Pa80 roool*o thr 25% tl, provirloll8 in tion or propertp 8ai6 City at a sr wthority of tio1r I345b? 0r Fobmnry ‘I, ~~08. uia ahtan
1010 m40 a& lieotion 28 of pstlo~o a th8 c0mitiuti0a ia 0f Arti II& a radoaptlorr within tw yotir aftor IAN whlah such property iii’8 ml8 WI It Paw, 0ntitl0a to tb 86$ (8) 18 the City U SO% p onaltr p rwl8lon8 l lluw84 in oan 0r r8domptien whop ~16 l lty a8 pravib84 in motion 18 af Art1010 Tsrm, &r purohamd pmputr at a tax *a10 ando r l tbmitr ef &o- tion 8 of &tlole 7Wb?
Eionorable Lrnoat Guinn, ?a&e 2
In ahawet to yaur first question it 1s neoesaarr to point out the provision8 ol the xtlole8 whoso oon8tltu- tionalitf 18 being questlcned, ~rtlolo 7340 raad8:
l ;'hero lands or lot8 aball heroartor bo to tha Stat0 or to an? city or town Sor said taxe8 under bore0 or aoart in any ouit or sulta brought for the 001hstlon 0r tar08
theroon or by 8 calleotor or tero8, or other- wi80, the owner or any oho having an interest ln auoh -8 or lots shall ha?e tho right at any tlu within tvm pear8 from the date of sale to redoon tho aa7y u>on ?aymeht of the amount ot taxe8 for which sale ma8 -de, togetlmr with all ooatr and penultles required by law, ahd also pepent et .4U taxe8, fhterost, penaltier and aoata on or ogai&at said land or lot8 at tlxe of tlm redemption. act8 1697, p. 132, 300. 14; iSOt 1905, p. 32'3; ;rate lPO7, p. %B2; .,ats 2nd C. G. 1909, p. 400; &at8 1st C. s. 1913, p. 25; froa lrt c. S. U15, p. 50; arcto 4th c. ;1.
1918, p. 135; Acts 3rd C. 2. 1920, pi 103."
Art&&e 7345b, Zeotion 12 read81 "In 8.U suito heretofore or hereafter iilod to oolloot delinquent tare8 againat property, ta aal6 suit shall provide ror i88atknor juugunt writ of pouso8sion with1.a taenty (20) by8 after the porlod or rcdexptlon shall hare expired to the purohaoor at iorealoaurr aale or hi8 a8- elm; but whosorer land la sold uador judgxeat in 8aoB suit rot taxoa, the owna! OS such property, or anyoao hevlng an intorest therein, or their helm, a8sigur legal reproemtatlror, zmy, within two (8) 1-8 rroa the data or suoh 8410, hato the ri&t to redoox 8aid property on the Zol- lowing baai8, to-wit: (1) 4thin the rlrst year period, upon the paywnt ot tho tho rodraption bid r0r tha propartr by tho aim purotmur at 8aoh ~10, tacrluding a One ($1.00) Dollar tax drod r*oorUq rw eAd all taf.8, paadsfe8, in- terart ud eo*te tbwmafter paid th8noa, plW tmatpf iv0 par oat (I%$) o r l aurotgato total; (8) within t&e &St year oi t& rodoaptlon porlod, UWA mt of th 6Y)UAt bid for th8 prOp@rtJ by puroharor at l uoh @ah, ixOlodixg a One iionorablo Lrneet Gaina, s"sg8 3
(;l.iiG) Dollar tax dead moordin rer and all
tax88, gezlaltics, intuoet and coete thero- dter paid thereon, 21~8 fifty por oent (50,~) of the aggregate total.
*In addition to redeezilng direct from th8 gUPoh8ru a8 afOr88ald, ndWlptioA may also ba aado won tha baoia lmrainabcw dMined a$ grorided in .&,faler 7eLH aAd 7208 OS t&a ilo-
vised citll statute* Taxas 0r 1925."
.AOtiOA 13 Of nl'tfOh e, Of ths COll8titUtiOB Of I?<xu, tiaeaded la 1932, reads a8 fOiiOW8:
"?rorl~lo~ shall ba auda by the first Le&fslature for the speedy Sale, -irfthoat
neceerlt~ of ii suit in C3urt, or u surtlolent
portion of all lands ud other property tor
the taxee due thereon, r;ad every year thors- after tar the sale in like zmuer ot ~11 Lsnda ad other gx'opes+ty upon vhloh the taree hate
aot been paid; and the doed of aonveyanae to
the gurabneer for all lends and other property thua eeld shall be held to mat II good and perfoot title la tho purchaser therwi, cub-
joat to be &upeeohsd oaLy for actual fraud;
provided, that the rormr owaer 8he.U wlthla b.0 para rrtta de* 0s th0 ruing ri3r r~01-4
of the ?urchaau*o 3sod bare tha right to
redoen land on the tollowfng basla: "(1) ‘,.ithfn tho iirat~ year or tha ro-
doaptioa period apoa the payment aaouat
or money paid for the land, inoludlB2 Oao
($1.00) Collsr Tax Dati i%eoording Fee aad all taEe8, penalties, Interest aad ooata paid plus (esp) perorat of the not eroeodfng tw8ntprit0 aggremte total; '(2) vFlthln the le8t year ol tha robemp-
tlon period upon the pafnrnt ot amouut or
WAOy paid for the &end, iAOlUd* 001 ($l.W)
Dollar Tu Sieed 2eeordiS2 P.. urd a.Ll tQ1Cm8,
~:~$~lee, intwo8t and'W8te pAid ~1~8 not porout th e l gCrO@tS rifts (so& 1.3, Art. 8, l a0pt.a l lootloa xor.
total. '"t 0.0.
0, 102%)"
You question the constitutionality of the above- Cootad at:xtutrs on the grounds that Section of .;rtlcle 8, supra, 2rovldes that the owner ;li property #ball have two yaars from the date of t he filing for reoord of ths Pmr8husu*a Dud wlchin :jh:oh tO redoem his grogarty while &tiola 9340 and seotlon 12 of ieticle 9345b, sapra, pro- vlds that tho OWMP must redssm his projmrty within two JSUS aftu the tax sale. You are edvlmd, howefar, tlmkt ths above-quoted .ztialse &r4 not In confllot with Artlolr a, ;eotlon 1'3 of th4 Comtltution, fn that said constltu- tional provlslon doas not rr?ply to rederqtion of prop4rty vhlch was sold at a for4cissure aal4 purmant to judg- mnt of a court.
The t;upraae Court OS Texrrs in the case OS City of hn .-int.onio v . Jorry, 92 T4x. 319, recognlz46 thr faot thut i4c. 13 ot nrtlCl4 8 of tba Constitution, ?rlor to azndslent in 19352, np2lled only to summary ealee. in the WM
The &mrlllo Court or Civil ;gpealfi Yinkson v. Lor4nz.o Independsnt &chool Clstrlot, 109 S. X. (Ld) lOc2, held that elm above r;u&ed constitutional provisions applied only to sunmary sales~ and not to sal48 rJado under toroolosuro tar lletu by oourt judgments. In thla conneotlon tho ooprt slated as follows:
*!a aanaot aooede to this eontsntfon. Tha old artlolo 9283 was a part of seotlon 19 of not of 1876, o. 152, 9. 259, whlah dealt with sales or land for taxes by tho t&x ool-
leotors under sumac y ~rocoss, and had no ro- torenoo to sales made under juclgmnts of tors- 0~08~8 0r tu li4n8. that act, like sor4ovu. all othars prior to the exuot3iant of artlolos 7284a in 1929, had rduonoo to sales for taxes duo the St&to, OoUlltleS, and Oltle8. Hono Of thu had any z%IorenOe, Lo so far aa aattor or r&asgtion is oonoerssd, to ~148 ot real
4stat4 undu roreolosure tax liens owing to fohool a+ ot+ disglots oreat+ un$or th? -. 2.6~8 or atate. Tne uon*t1tut10nal ~vrovl-
781 Eonarable Xrnaet Gulnn, ?aga
Thare 1s nothing in the late ainendaants of either the Conatltutlon or the statuk. ar- tic14 7223. whiah;muld lndioat4 an lntentlm GO extand thair ao>licatlon." (Lkdarraoring ours.)
Bearing in mind that Articl4 2, Z4otlon 13, as amended, ap:~lleo only to 6 uamary sales, your attentloh Is again oallad to the rirat part of irrtlolr 934CG whlah pro- vides:
*;,hera lsnds or 1ota~ahaU h4reafter be sold to the Stat4 or to any city town ior taxes und4rdecraa of court lnany suit or suit a brou.ghs forth4 colleotiaP of taxes thereon . ; .O ('Jnderacorlng ourfi. j You -4, tharafora, advised that ;Jrtiol4 9x0 does not cohfiiot rlth Leotion 13 of Article 2 or the Tsxss Con- stitution.
Your attrrntion la alao oa*l4d to the holding of tha Su2rrsa Court or Texas in the oaaa of Yaxia Independent Sohool 3istrlot v. City or tietin, 133 2.W. (2d) 118. In this oasa it was aontandad that Utiola 7345b was unoonsti- tutlonal baoausa it parmltted a roreoloaur4 of a tax lian through aburt and thrrerors violated the provlalons of Ar- tlola 8, %totkm 13, of tkm Constitution, aa adopta in 1932. The Supreme Court adopted the opinion of tha Saco Court of Civil Appeals, written by Judge Aaxanfer, as its opinisa, and thereby stated aa rollowa in this oonnaotlonr
"It la suggested that th4 statut4 is uucon- atitutlonal beeauaa, by permitting a fOrSOlOSUrS a tax lien through oourt, it Violate8 the ~rovlslons xrtiola tion as adopted la 1932. This seotion of the 8, soo. constitu- 0r our Constitution rrads, in part, as r0um8:
v~Provlalon shall b4 made by ths first sprdf tho sale. ulthaxt J.oglalaturo ior neoesslty oi a suit la court , a 8tdri0id portion or all lands and other propaxtrrortha taxes duo thereon, aa4 orerr par tharsartsr ror the sale ln like ssu2sr oi all lands and tipon whloh taxes lava other property not baas paid; and the dood or oonvoyanoa to the for all lsnds and othw property thou purohasu X.msat Guinn, Paga 6 . ibnorablr
sold shall b4 held to rest a good and 2arfeot title in the purctiaer thereof, subject to b4 lzqmached only for aoturf rraud; . . .*
*It is lnrlsted that this ~rovfslon or the Constitution, by providing for 4 summary a&a *without the neoerslty of a suit ln,oourt,* Is axolualv4 and InhLblta fOroOlO8~8 and saLo through ths oourt. Th4 t;uotad provlalon does sot a>pasr by lta oxn 14nguagr to be axoluslve.
X?ooassarlly, it must be oonstrued lo eonnaotlon with othor -,rovlrlona of the Constitution. a- tic14 8, sao. 15 of Constitution ;trovldas au follows:
**'I'h4 rm~~irl aaeezszmt cradr upon landed property shall b4 a special llrn thereon; and 611 r7ro?arty, both real and ?sraonel, balong- lng to ~-my delinquent taxpayer shall be liable to selzurs md for the payment of all the tares :md ~enaltlaa du4 by such delinpuant; and aymeat o? tha such property my be aold for tha taxes snd mnaltlas due by such da P inaosnt.
oader auah~ragulatlona sa-the Legiala&ra &ax provide.' ( ilnd*rsooring ours. j
Vhe undusoorad portioa of tha above soo- tloo clearly delegates to tho legislature tho right to provide other Psthods than by summary sale by which proparty nay ba sold for the pay- msnt faxoa. &tats Uortgags Corporation v.
State (Comm. ~p9.) 17 3.V;. 2d 801; City of
Eionrlatte v. Lustiu, 87 Tax. 14, 26 S.W. 619.
irtlcl~ oa dlstrlot oourts Jurladlatlon to rorealosr 5, aea. a, 0r the Coaatltutlon sotiara liens on land, ,nd we sea no reason why taxing units should not ba allowed to ranort to auoh oourts ror roreolosura or their liens. . Ths -ot provldss that the rumsdies LWOVidSd ror shall be oumul.atlvs 0r
;h;rain all othars end hanoa boos aot purport to *XI- salr as provldrd elude awry in r’taht is ovar- ArtiOl4 8, **a. Xb This ooatantlon Eh.g ~unduaooLig ours.) You are, thor*ior*, sdvlsad that 8eotia 13 of 6 of tkm Constltotlos or TWS, as adopted in 1038,
rrt$olo applies only to usmary sales. 0x1 oha othu lmnd, Art1010
783
Eonorable Snent Guinn, Page 7
7340 anE. i;eatlon 12 ot ..rticlo 734Sb arpraesly amply otip to reGaaptlon of poperty -pursuant to foreoloaure Bales cmlade sub=ejilent to ti judg.mlt of \i C3urt of competent jurlsdic- tion. rheref ore, there is no conflict In the periods of redeqtion set mat in the etatutss end ln the above-pnoted aon6tltiltlonal provl6ixL.
You are further advised that all redeqtlons of Jroperty sold under ttir sales authorized under .;rtlcle 7345b ast be nadc within two years after :hc dates of the orlgfn- al foreolosure soles.
Ia your second gteatloa you are comerned wlth whether or not the City of Fi ?aeo la entitled to reaelre the redeicption penalties provided in iectlon 12 of Article 7345b la L cm8 where it ha5 purchzsed property at a tax oale under the authority of Zectlon 6 of Art1414 7X5b.
Your attention is called to Zectlon 13 of .;rtlole 7345b vhlch resee sa tallows:
*iSea. 13. The ;rwfslona of this iict abail be oumulatlve of snd in sddltlon to
all other rlzhte snd renedfes to rhfch an3 taring !lnit i&y be entitle&, but ES to ani brought under th2s ht. if an2
pxmedia%
3art or ?ortlon of thle A& be in canfllat
Revised Civil St3tuteii oi 1925 shall gov4rn
sutts brought under thlr Xot except ai here- in ~rorlded. .&at6 1937, 45th Leg., p.
1494-e, ah. 506.” (Undsrsuorfng ours.)
hotion ;rrtf&e 7345b in lte langua&e ep- plies to all apurchreere* st tax sales, whleh general olass- lrlaatlon ma16 inaluda the City of zl Paso.
The method of redemptfcia a8 provlbed fn aaid aeo- tfon would apply to all tax 6ulH brought under the author- ity oi nrtlale 734l5b. Tho rede&.ion may be mado from puroheaer at ffret roreelorurr malo. Under authorltf 0r s40ti0n8 8 rrad 9 or the aet the parahaaer nay be On4 0r th e l texfnng unlt8'. “Taxlag units* ae doflned Lx! b8tlon 7sMb lnolude “the state Texae or any torn, Artlola
. .
ikmorable Zrnest Culnn, Pa& 8
city or couaty in said LXztr, or any corgoratlon or dia- trlct orgenlzed under the lewe of the State wlth authority ta levy und callsot taxes."
The lmgutige of .5eotlon 9 of Article 7345b alearly lndloates that a "taxing unit" la clcealiled 3-s (r npurchnserw. ;;nld ertlale reeds, in g6rt, es tollowa:
"3sctlon 9, It the property be sold to ~sy taxing unit whloh la e qarty tbtaafudp
ant under dearee ot aourt In said suit, the title of said proprty ah611 be bid in and
held by the texlnr; unit imrchaaln6 the aeze
. . ." (9nderacorlng ours.)
i&d the Legislature intended to xeka e aeperata rule ror the~radcmpptlon 0r property rt0kt a taxlna uult which iyBib purchaser rit the orfginal roreoiosure sale, L;ection I& or :.rticle 7345b would here lnoluded such axe~ptlon. %a*- ever, the Legislature saw fit to -he Leotion 12 nnd ~eneJ.ty pro~lalone provided therein rpply lndiaorlainetely to all purahaaere or their ~a61 en8 at the l'oreolaaure sale. You are therefore advlaedthet n redeeiting proparty iron the f"
City of L1 Faso in oha8 whare said City hea purchsaed prop- erty at u tex foreclouure sale under the authority or Sea- tiona a dvi 9 OS tirtlcle 7345b, ZeQtlon 19 of said Article would apply 6ad the peraoa seeklag to redeem the property would hats to 9ay the penalties of redelzptioa provided in suoh 6COtiOlL.
Your6 very truly ATTomxY OWEAL OF TimiS APl'ROVEDAR 15, 1940 A
ATTORNEY GENERAL Or' TEXAS