Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS i AUSTIN Honorable Iiiohar4 f, Stovall
DilldOt kttO?Iley
floyda , Terra
Dear sir:
“ilea glro mr yo
Or llot the Floydada Indepe haviry oqulred in the oohool di Tar i! Do.4 dat.4 oan roll an4
oonvey such pra ten oonaent of tbe other t em than the re am toll0wa: Suit was n Flay4 County, Texae 8x14 an adjudged value of 3700.00 wa6 plaoed alp Order Sile court upon eaid property; tbereatter waa lssua4 and the 6bsrlff, artor advertleing said erty aa required by law, eol4 8814 prWerty at publio _ aale to the Ploydade Independent Bohool Distrlot itself the other tarlng Involved for the eu unlta *2 ~06. Rlobar4 f. Stovall, p. e
oi 6700.00, the adjudged vrlue plaoed upon being #aid- property by the oourt, thareatter exe- cuted a Sheritf'a Dee4 to the said Ploydade Inde- pendenf LZoRool District.
C8eOtion 9 of Artlole 7345b R.C.3, provIdea that where property la bI4 In and held by the taxing unit purohaaing HP. uae aaS benefit of itself en4 all Oi tha k~fng units whloh were partlea to the tb ah11 not be a014 by the suit, tuti u&it purOb%iaring MIZIO ior lea8 then the ad&V&e4 value of t&e amount Of the judgnrsnt, ehlohever Ia lower, wIthout oonaeot ol all unit8 whioh have been taxing tha propert found to here tax lleaa agalnat Sal4 li of th6 article Surther pravldea thet oonaent In be i;; State oi Texas may be .gIven by the Couaty Tax Colleotor of the Ocunty whIoh the propsrty looatd.
“In thla pertioular ease, all tba taxing units me dealrtur or 8elUng the property and ~111 give their oonarat to the Ploydade ln46gendent Sohool Dirtrlot to eel1 the property, an4 they woul4 1Ike to roll the property without the neeeaalty of reedvertla- lng, ma provided in tke aeoond panmaph of EieOtIQn 9 of Artiole 734fib, R. 0. S.
“Art1018 e775, 8. C. S., provldea aa followa: *Any houaea er landa ha14 la tru8t by any oitp or town for pub110 tree aohool purpoaaa mey be mold tar the purpose of invetting
In more oonvenlent axid dealreble school property, with the conaent OS Stat6 Boati, by the board oS truateea of such oity or town; and, in auoh oaee, the preeldent ot the aohool bear4 ah11 for the eeme re- exeoute hi8 deed to the puroheaer olting the resolution the State Boar4 giviag cou- aant thereto end tha reaolutlon or the board of truateaa authorlzlng auob 8al9. *
*The opinion of the $1 Pa60 Court OS Civil Appeal. in tag case or R. B. spenoer and Company va. Brown, et e1 lgg s. w. 1179, would the Qomeut of Indicate th; State Board would be neoessarp.
qr there ie my further Information YOU desire giving JOUS OpfIIiOn before On the meter, plea@* ht me bow an& I shall be glad fumiah aam.* *3 l,,n. Richard F. Stovall, p. 3 Floydrda hIdependent aehool PI.-’
- In our Opinion,
trlot la*y sell the property in question at aale for leaa ttun the l dtudted oalus thereor or th0 amount or th0 judment a,plnrt th6 Propssty in said suit, whlobever is lower, with written Oonfmtt Of all. taring unlta wbloh In aatd judmnt bara born found to hOv0 tax lien8 ap,ainrt auoh property, mad the oOn- nnt of the State Board of Sduoatlon lp uaneOe#aOry.
Tba Opinion of the fl Faso Cam-t cf Civil Apwa1.r 1~~ deals with property whloh bad l Otuelly forred to in Yoer letter boon used by the 60h001 dirtrIOt ror aohool urpoaea. on the other band the Ploydada Independent Sohool D P haa l Oquire4 atrlot for the purpose OS ualllg the this RropOrtY, not aa an investment PrOpOrtY a@ a eahool, but aa a ate9 ln the oolleotlon OS tax00 on rid prowsty. unit buying in property l t 0 tax A kxbg ralo oonduote4 under the authority of Art&o&e 7sdSb Revi.
Clvll Statutes, ho148 such propsrty “10 trust rOr ail taxiag units adjudge4 to have lien0 on the game. . . .- Yaxla Independ - ent Sohool Di5triOt vs. City of X8x10, 138 S.#. (#id) 118, lgl (mmm. or hP9.j. C188rly. w0 think, property l oqulnd by a tu- lng unlt a014 ArtIOlo 7SISb la mt *hOuaaa or lOuda he14 i8 trurt by my oity or town for publlo free #ohool pafpoaea,” aa oontenplatad by Artiole g778, R. C. E. Sal4 statute not be- ln4 ppllccrble, the ooaaOnt OS the State Board of Xduoatlon not require4 to mke p r o p o red l Ole vall4.
The thlr4 jmrOgraph ot your letter above quote4 eon- talaa an aualyaIa of the flrst paragraph or Seotion 9, Art1018 The eoond paragraph of ul4 Seotion 9 prwi4ea 9345b, R. C. 6. in part aa follower if sale baa not been lllade uoh rProvIde4 t0x1ng unit berore 01x months aftor the Co- purohalng dsaptlon period provided in ~eotlon 18 hereof he8 es- be tbo duty or Sherlrf pired, It shall thereerter upon request fkm any taxin unit who ha@ ob- a011 said Proprrtl tafned a-JudgEtaRt In raid eutt, at pubiio outory to the bigheat bidder ror 0O.b at th0 prinoipal entranoe of the courthouse in the OuutY wherein tb bad 2188 after e;lvlng notICe or salr 113 for rale of real offtat* under the EynnOr now premribed xeoution.* ,;y;o do not oonstrue the quoted portion of %etiOn 0 a* .-_ -. mki,% a eb.rlrf*r, aale the otiy sale metbaa aval.lahle *uh*e'
soa. Riobard F. :;tovall, p. 4
qu~nf to the pecsags of the sir math8 after the red~ptloa peri- od. The tiring units am at111 at liberty ffaat a private ~10 under consent, protlnlon OS the first paragraph of Sootion 9. Tba l violent lntoat oi the le65rlnturo in adding the rheriff*r aale proririon was to afford raliaf rhon taring dsht be unable to agree with one mothor on a aa10 prloo. &tr maofore. althaqgh over four years bare pasrod lnoe the fore- olorare #ala, 8 rheriff*a 8ale 18 unnooemary, sad the m, be mold ot private -10 under tbo oondltiona met out the ffrrt paragnph of 3eotlon 9. AS earlier OpinlOa from thlm uopy of uhloh ie n6losuI, t#fioo, rapport8 tbl8 Ho. 04078, oomlu8lon. that tba fmats rtatd Aooordlagly ny bold our ur ttan
lottor, the Flofladm Inaependeat :Gobool M#trlot,’ with I taxing uaits involvo& may so11 rib ooasant of tbo other erty et le et indloatd, and wlthcut oon- the prior I@ Of Stat* Board Of 8dUOatiOn.
Your0 vary truly A'B'Oii?4XYIEliZRAL OFTZXAS Rolorun