Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF, TEXAS AUSTIN

Ron. All& S3lton

Amiatsnt Dlstrlot ,Attorneg

R660rds SillUlna,, Dnllas Collaty

Dallae-2, Texas

"&hi18 the ~udg"ent of April 16, $93%, provided for interest cm the ~117.67, at the W&e ef 6$ per am-, lntsrsext, Owrt @o&i, land jud~menb door not aateunt to the total num rec3eiveU et the eals as made on June 6th.

HSeation 9, of ArDlole 7345b, at page 4447 Vol. 20, Vernsn*s lievised Civil Rtatutes, psovidsla tihat *2 Hon. Allen tielton, pae 2

[ “*The Sheriff ehall apply the proaeede iram auah aale,

rirat, to the paywnt or all ooeta in said unit~and all 008ts and e~pMme* of aalo &@ roeale and all attorney’8 iu8 and reasonable expenaea taxd aa ooata by the Court In raid suit and ahell dIatrIbute the balanoe anmg the -taring unite ~rtiolpeting in raid orlglnal judgnont pro rata and in proportion to the amousit or th6Ir tax liens againat SW1 Fmpcsrty a8 eatabllahed Il: said judgment. * TV0 aot~atrue the rbovo to wan that all eofh.8 f,n the Soit shall be paid, and rSWr auoh sxp~ara as ara pro- vided law have bun aatiaffmd, the rem&~ money shill be di a r u l w3mg the tax ualba partloipating fb t d 0r thu taxom ia in the jad6a4nt aoocrdliq ,to bha -t l uoh jWi6pCost a, are dua raOh unit. ti this fnatanom dlatribution would bo mado pro rata batweoa the State or Taxes and tha County of &llw, tharo bming ao other tax our rbst QUH~WL, Thelma, ti UaIta tntolv*d.

“(1) immure proportJr ii aold ror tha utimw0n or ior a mm or memy ia emma ot the psrtf la resold .Md oomta mm& 8@m, then to wham udgunt, lntuut, -11 the •UU~J a+ar k .pa$d?

“After wash wiiney ia p8ld omr ta the tu onita i

*in VLI 0r fl~r opLab0 1t0; e+666, dri0h 80058 l y that property bou&t by the W&tie of Tuna,~ at a rirat. aalr ubiah ia nmrwlly in utisfaotton ‘of the tax juwnt, ‘~that auoh prpspwty 8k@uXd be oarxled, f+ t&s tax r~llr~ aa In other non-tanblo Pmporty o*ned by the In ~othmr uardo, E OeaOlUion u* llsau fxvm .a\reh axaho. aa opinion Ia. that, artu tho SOlto of Tens hw baqqht property taua again& rueJb pawport~, ln ro far am the tax unit0 lgvolve4 the $9 nt asa aonouned, to a@xfnmt .auoh tax ahell mtop ruwfag by l tah tax prowrty.

“zu.y next qoeatlon 10 fa wmnootloa with that opinion with thfa ~mrtioalar pieoa 0r p,romrty in almi

‘(2) W&W~ property haa bwa -lb to the Qthta Of Peras resold after rademgtiian piried t0 &D huW4On~ W- ohaser ror ah mount In ex5eaa oithe $U#sent9 Interest, and wmte, ,shou:;d any part:.,oi thm momy In ex0006 88 applied $0 or delinquent taxoa covering y*are *Inoo th6 aettle,mmt aaid judgmmt @ovarage, Fhra propwty ~8 Owrled on the tax rolls far su0h yeara.

524 I’

' ROLL, Allen hlton, gage

"Ii not, mu those tarea, In alzgi nanner, be oelleotods apply to other tax units, 'would the mm r@atriotlona as Cities and ::ohool Natriotr?

*Xn VIHU of the faat that we have money on hand for distrimt$oa, whl~eh money I6 now held by the Dietriot Clerk 08~:Ballaa Countr, I should be appreofative of your proapt cosmfderatlon and advloa.*

We betlrro that all your puwtiaru hare bem prevlo~slp by thla deprtaent ulth the poaaible axorptl~ of th8 anaekI oeoond paHf;ra,ph of your firat question an to the reoeipt to be Iaaued the 'TaX aolleotor of the Cormtr under the oondltIon8 r.nttOmQ by you. We &all answer thin que8tion first to he*e it out or the way.

Arbiola 7345b or V. A. C. 3.. provides in paxtt * , . . The fiheriif 8hall apply tha prooeedr from 8uoh sale, firat, to the palard of ~aZ1 @Oat8 in mid wait and all oost8 and 6xpennen of 8al6 aad ra8ala an& all attoraoy*a fee8 and reasonable eXpon8011 tarad as eo8t8 by the Court in said suit and 8h11 distribute the b&hi06 Wmqj ~the taxing unite jmrtlolpntlsg 8aId original #kdgmat pro rata and the UaWUt tileir t~~liWl8 a@nst 8uah in ~oportion proparty a8 s8kblI8ha4 In mid j&Ld@ionti"

You will Observe that the Sheriff is dfreote& to make the dletrlbutlon of the &rooMda fron.thr 8ale,attar fIT8t geylng MXtaiR pP8fel%& item8 PrsatiOMd in t&be 8tatut8, RBOri& the ttiag Uit8 jWtii38 to the jUd&WJlt. Glnoe In hour oa80 only State and County taxes are inrolV8d fiat pZOOO.48 Of the oalss Would bW paid to the County Tax Ckiltmtor in his legal Oap@oIty a8 oolleotor Of State and DOUty taXa8. we kmw of no 8peoIa.l forai receipt prorlded by 8tatutr to be issued by the aolticrtcrr to the sheriff rvl:‘onoing the reataipt of the proas& any form of reoelpt of 6uoh 8 wle. xe bslicira the amwit, the

rafleoti@ Iand involved, aause uumber,~ and the apportlonnumt of Stat* aountjr tares It pel?&iap8 ahotid bo would ~ufflcs to meet Wary requimm8n0.

ioaued under the seal of t&e Tax Goll~oto~ aa other tax reoeipte.

Your first 'zuestlon restated reads: or "(1) Gh:,re propert y is 8018 for the satisfaction taxes 2nd pur~haaed at sale by the State of Pexae, and, subsaq.uent to the two year period Of rsdmqtion, said property ia resold for 8 muu of' money in 6xcesa of the judgmnt, intarset, end 008tn of auoh suit, then to whom ahnll the exoeas money be paid?”

In opinion No. O-3729 this department ruled on a question aubStantla.lly the; 881M) a8 presented you. After from Artiols 734jb, ae above, it was said: quotlf&

“The above quoted artlole dlreotr the Sharlff to take the proaeeds rrora the sale and to first pay all oa8ts and than to dietribute the romalrrdar armng the taxing unlt8 partiolpatlng in thho orl.glna3. judgment pro rata and in proporLlon ts the amount of their roepeotlve tax lien8 ertablirhsb in the tax &Ulgmenti againat property. We believe this the method to be fdllowsd ln the alatrlbutlon of the money mallted at the &teoond sale regardless of whether the aoney moefred at said 8eOond sale la lnsufflolent to satlefy all UO8t8 aaa tha amount of the origina judgment or whether said amount.

is In eX001~8 Of the Ob8t8 and WiOWit of the Original fudgment.R In opinion No. :@6OOO upon the aam6 queetlon it wa8

.i said:

%jeotion 9 of Artlcla 7345b, Varnon*e Ameta&+ ol+ll Statutes, provides la partI

" * c (~ $7 The sheriff shall apply the prooaeas iron suah sale, flret, to the peymnt of all oosts in eaid unit an% all ,oosta qnd azpensces of sale and resale and all sttorney*a feoe and reasoaabla expenses taxad a8 ooets by the Court in eaid suit and ahall diatrlbute the balanoa Amos the taxiw units partla1patin.g Zn said original judgmznt pro rata and in proportion to the ankount of their tax liens npsinst suoh property aa established in said judgment.' *5 f&n. Alltiil 'Qiltm, page

?7e have carefully the oose of Booty, 4t al., oonaidored v. Stlete, 149 2. -2,. (2d) 216, and it la sow thnt this suit in 1932 a8 proviired by Artlo m, Bernon~e was flied Clvll Statutes, and that on OotobkL 12, 1932, Anuotuted judgment wms rendemd foreoloslng tax liau$ and on February 7, 1533, after notice of eals ha rqulmd by .rtlole 7328, Vernon’e .hmotatsd Civil :;tatutco, the land was sold to the Slate or Terps for the amomt of the tarea.

"nsouming ror the purp4444 of this op~nlon that th4 tax rslt and sale of the traot of land ia que8tlon was data of Artlolo 7345b. Vernon’s subooquont to ths orfeetirs Annotated Clvll Stabute8, cult and mls was ln th4 tax aooordanoe with the prov%#lons of said 8tatuto. Thl4 being the oaao Booty, ot- al. .v. Gtat4, 6upra, haa no true applkatlon to the quoation m44r oonsldoratian, ea this 08~4 was instltutod long pplor to the ottsotlla dats of Artlolo 73l,Sb, supsa. Therefore, '~4 ar4 osmtrrinod to adhere to OUT formar ruling oontainad Opinion Ea. O-3729."

You promoat ths futihsr quootlenaa :rharcl property Bas bean 8old State of

"(2) Toa and ,rs+I the redoaptlon psr~lod to an lnnooent sitor puroha8or for W 8aOUnt in 4X0488 th0 jUd@lOnt, intOrOOt, ooet8, 8hOUl,c? any mrt Oi' th4 #&OnOy ia 4X4448 bo lapplied to the eettlemmt of d~bllnquuit ta%m ootering ~&foam 8iw4 said judgment 4074ra134, when property wa8 ourrfed on the tar roll4 far auoh y44rs.

*If not, oan th~4s4 taxo4, in my manor, be oollsoted? apply to other tax units, Tould the 8ame re8triobioos as Cities klkd 3ohool ~14trlats?w The first p4rt of this qmstion amthcr wag la: stated

Can Sta'te and County t%XGS bsoome delinquent fa g-8 8ubaeciuent ato thi: ~~CUYS oover4d by R ju&g::ent in Savor of tho St,ate and purohesad by ~tio State, bu$ prior ta 4 4eoo::d sale by the state the period ol" redemption ha8 expired. Our amwe to thla after is in the nee,atl+s, oon414tent with our prior opinion4 pusstim X:uubers &56b8 and O-5506, the first or which you have 6, oopy, and wt 4nolos4 a 00:3y ei the 4eoond. Slnoe w4 i.8~ held, however, is to be proruted between ttie taxing that tf,~ ~X(IESS, ii my, urliis :r: propcirtkm to their res~peotire alaims, tba :itata L:nd Count;~ receive iti but otriotly epeeking we would Mt 60114id0T this ~xo~si: 11: the mturF; of CI tax upon the property inQol?ed, *6 Hon. Allen ?elton, pag.e 6 thereto axld to be pal4 over to the taring

but ~onay illoident units a8 apeoifloally provided in Artiole 7345b, V. R. C. s., supm. This Artiole ~pj~4,lisia with unlf'ormity to al.1 taxing units, as olties a::d sohool diatriota, made partfam by mluntary aotlan or by ioroe of the statute aa in spcaoiel inetanoos therein provided.

It rhould be ob88n8d th$ whllo thlr 8ktut8 dlues be applied not sp8olfloally prasorlbe how the ewea after reoelpt by the rssp8otLvo taxing u&t. ln+olrs4

lo~loal n88uaptlon la that it is to be troato4 as othk a4 ‘valorem tax88, !m? remLttsd by tax oolleotor to tha Comptroller or Pub110 Imount in the oa80 ai St8ts tams and to the oounty troaaursr in the oa00 of oountf %asm, and allaaate4 to the funda prool404 by law In proportion to the appllaabls ratea.

Your lad questfon 18: I8 them wy method prmided Sor the 00118Otl@~ Of tax88 on land 4uti~j th8 int8mOaiag time oovered by the gears betmoen tho88 im9lred in the Ju4gmimt the sale by the BtatO, or other tarfng salt a?ter perlo redemption. for the obrlous Our anamer Is in the nsgatlr8 reasm, a8 w8 pointed out *owneP" in the eemae oontemplated atatuto againrt whom th8 opinion No. O-&U, then 1~ no a88888aant oould ba made, but euoh property should be mrrlsd OLI the roll8 a8 other non-taxaWe propsrty’ewud bg the Stats.

‘~8 trust that the foregolag anawels your queatlomi.

Yours very truly