Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Honorable C. A. waltere, Page g
1 3: E. (Zd) 601; Scisson Y. State, (Tax. Cr:App. 1032) 51 S. X. (ad) 703.
Thu appliOable 8tatutss of this State whloh
govern the colleotlon of delinquent ad valorem tax08 are not deaQr~16 to obtain the property against. w5loh the tax ia due but the lienand fonoloeum Iii protided a# 8n addltlonal remedy and aoana for oolleotlng the tax whIoh Is Iteelf an obligation payabla In money. The rmre gIt- in& of a lien, reduolng the tax.oblIgatlon to judgannt Wd iO~ClOI3UI%3 Of (L ii013 t0 6OOUS+3 lte o~OIW$I8@Qt WOold not authorllo the aoooptanoe or another modlam of payment unleaa so provided by statute.
Artlole 7386, Revised Civil Statuterb 1988, pro- vides that sult.&hall~bd iihb'for thi, total; aplljuut of taxe6, lntore5t, perihlty a36 uoita md ahall pray for &a&p mat r0r thu payment of the 8weral amounts. xt I8 pro- vided in Artiolo OS@ that.the proueedinga had.tkreia @all k *(I p3-oYld.d b7 law in ordInaryfon0lesure eulta. A pOr8oMl $AgmMt egOlMt the owner of tb0 133d for tb years la rbioh 6.0 taxw aom!uod Is proper. wllliuuon v&.Czy ,"' U&land, ( T. 0. A. 19325) 8S 5. Is. (fkl) 934
- baiMtS6 Ind. Sah. Dist. (T. C. A. 19 bs ) 95 S. W. iSi6, 1SSO. In HTooOk6 v. State, (T. C. 19Sl) 4l 3. w. (Zd) 715, It is 8tat.d:
*In Harrlaon Y. Orr,. 896 5. 8. 87l, om- St- this Art1010 (7&26j, thy CO03hSbiOn of Appeal8 lntlmatsd that thu f'allure to rendar 8 persoml jud#aent a&net thu 6deademt would make tba judgment Iaterlooutory, and In ?3roolcl Y. State, 15 6. w. (Sd) iwb, qnbakbg r0r thl* oourt, Mr. Chief Jwtloe Higbtmr 8ald that the f8Ilure to render a personal $d&anmt sgalmt the deS.ndant rendered the judgaient fundament+ ally erroneow~~
Itlstrtmtbattti L8gIsletum hasBIILdeprovI- slon for the proteotion of the Internets of the Stati and other taxing units at the em10 by eauiblIng them to pur- ohaee ths .&ml in thej event it Is not oold to other partles. ArtfOle 7545b, sbi3. 8, p~~~id0~ that I
“so property sold fbr tax.6 un6ur brorae in euoh suit shall be cl016 to the em&or of said property, dil%+ly or Itldirfaotly, or to amyon.
Honorable G. Waltera, Pa&a 3
having an‘interoat therein, or to any party other than a taxing unltwhloh ls a party to the suit, for 1088 than the amount of the ad- judded value aforesaid of said property or the aggmgate amount of the juagplsnts ageinet the pro;;ertp ln said suit, whichever 1s lower, and the net proceeds of any sale or such property in said suit to any niaue under decree or oourt party other thanany woh Uxlng unltehallbe- long and be distributed to all taxing units whloh are parties to the suit which by the ju&g- rnemt in eaid salt have been found to have tar liens agalnet~such property, pro rata and ia proportion to the auouuts of their respsotlve tax llena as establish& In said judgmsnt,***m Although a partloular taxpayer'ky expreea an- intention not to bid at a tax sale and be will- to &ed the property to the texlng units ln satisraotlon of the judgnmnt, upon the sale bei.n(g oonduotod a8 provided ~by the eat&to, other partleo may bld b the property at the sale and the full amount of the tu be oolleoted. If the property is sold for less than the amount of the judg- ment and o6sta then the.taxlng units may resort to rurther exeoutlon to satisfy the defloIenoy where a personal j-0 ment has been obtained..
Seation 12 of Artiols 7S;Bb provides for a two year period or redemption and Seotion 0 aakee prwIs$on for an additional sale of the property when It la bid In by talng unite. Ho sale may be made by a taxing unit for less t&n the amount of the judgments without the written oonsent of all othur taring unite and If the pur- ohaelng unit does not make the sale within six months titer the period of redemption the property may be sgld by the Gherlfi at pub110 8811).
Specific and detailed provision Is made for
the ju6gment ror payment of delinquent taxes, toredlosure of the tax lien, judioial sale and radmption. We~thlnk the statutse provide the exoluslve prooedure to be follow- ed in the rorealomre,
sale an.2 purohase of land ln sat- lstaotion or aelln'quent ttue8.
It 14 our opinion that where three tax* units hold a juUa;msnt for taxes and a ioreolosure of the tax *4 Ronoreble 0. Qil~r8, Paae 4
lien, such units am not authorfssed to aooept a deed to the property in satis?aotlOq oi the Judgmnt but the pro- oedure provided by statute for judicial sale s!muld ba hollowed.
Yours very tmly ATTORICY OEmRAI WTFXAS