*1 Honorable A. E. Sutton

County Auditor

Anderson county

Palestine, Texas opinion No. o-5669

Dear Sir: Re: When the former owner of land which has been sold at a tax sale to a taxing unit, redeems the land as authorized by Arti- cle 7340, and Article 7345b, sec. 12, Revised Civil Statutes, during the second year of the redemption period, what dispo- sition should be made of the 50% of the aggregate total of taxes, penalties, interest and costs which he i6 required to pay in order to redeem the property?

We held in Opinion No. o-2566, a copy of whi.ch is enclosed herewith, that penalties and interest, when collected, should be pro- rated and placed to the credit of the various funds to which the taxes in question were due and upon which the penalties and interest in ques- tion accrued. We here adopt said holding, and it is our opinion, there- fore, that when the former owner of land which ha6 been sold at a tax sale to a taxing unit redeems the land as authorized by Article 7340 and Article 7345b, section 12, Revised Civil Statutes, during the second year of the.redemption period, the 50% of the aggregate total of taxes, penalties, interest and costs should be prorated and placed to the credit of the various funds to which the taxes in question were due and upon which the penalties and interest in question accrued.

Trusting that thie satisfactorily answers your inquiry, we remain Very truly yours APPROVED OCT 22, 1943 APPROVED ATTORNEY GENERAL OF TEXAS Is/ Grover Sellers OPINION By /a/ Jas. W. Bassett FIRST ASSISTANT COMMITTEE Jas. W. Baas&t ATTORNEY GENERAL BY /B/ BWB Assistant CHAM JWB:ff:lm

Encl.