Case Information
-2 OFFICE OF THE ATTORNEY GENERAL OFT TEXAS
!Zon. ?. 7. Berzu
county .tudizor
.:a11ar county
:%xxptoad, loxad
You atatv iCnt par rradf~np of 3eotlo3 5 of Artlola
734Sb dloolosss tZ:at the last senteooe te00r mp, v"rorided rurttsr tliit tkiie 8sotlca rhall on17 apply to taxes vz!~loh imm dolln?uo~t lcr th year 1135 an6 :-fior yee1=3/~ an? fnncxuoh as you ere oxpmtiny ioreoloaa the tax liens unlw 8al6 Artfole tt 7343b 1~13," the pwir~, csnrr~lZy s=eakl~;y, irca I?19 to 1942,
787’ you dfylrr w %a erpl*la c,iior.ed partlo from 3aotloa 5 oi aald Artlolr .Vc. 7345b, ln 6oorweotion ait5 our rtatement ia,oitr OpLniol 30. O-5505, sabatnatiolly to the eiieot that Vhen 8 tax rale haa been had in tall ooolplienoa with term of said Artlolr 7343b, pncherer ot the property 80 8014 for text38 la euch ioreolosure aalttake4 tit10 thereto i’rea md olwr of all liea and olrirr tcrr nd valoren tares rgeiwt the 9ro9ntt7 dollseuo~t at t!a :udg- cent in t!?o aid suit to cay taxing unit n:.lio!i wnr a prt.7 t&e ault ar *.iob bad bbcn serrcd xf:h olta:kn in the wit ar rbquiridiby aald Artlolo 7343b.*
3ootlOa 5 ei Artlolo 7343b, 113 or?Fl9elly eneat&
1~ 1937 by the 45th Lertlslature, ma rorded a4 iollwa!!
Thl4 reatlon ot Artiole 7345b xe4 azcmlcd in lQ(l
by the 4Rth Latiulr~ture I:;w Aata lQU, 47th &e;;lrlaturo, peco 858, Chptcr 534, 3ootlon 1) The said ea~nb.-snI frm qtultted of orme ubio’: a* be:rra undersooraa bore, 3aotloa 6 that portion and aald ‘ieotion 5 of Mtlola 7X!%, a0n in .foroe, roe&~ ea said wotlon 14 above aa6 out don to the undomoored pxtion.
la other rords, :;eotloa 5 of wld .ArtlQla 7345b
sow rrada a8 an30 ~44 ret out izh aur Oplnlm 5. G-57:06, * oopy of tthiah raid dpinloa ~44 4ent you on ~Auwuat. 16, 1943. *3 tar ran- sb beg to Odtirm you that uba a jttngmmt tax00 ir ha4 wader the provi8loni of O~OBUP* or dbllequwit Art1010 934Sb tiLat projwty in qusotion
080 tio0 rbx bm mamaat of the taxes, pm8lt -a mhaf3r tia0 far th l dJudtw6 pir rsltls or shb property; only ano rrl* %a -6.
*4 , 7 [789] ma. I* 4. BbrsiB‘ pagr 4
On tee trial aZ tin aaso the bourt, as provide4 ia Soot&n 5 cd sold artlele, rlisli bsar l tide~~oe thb opoa’ roaeonsbl4 hlr value of t3e poporty, The rair value 4~ into tbe omxt's jud@ent aa fatid br-t&o rourt 1s writtea l fin&lag 0r the rsratnsblo rsir mluo of property* Th_Lb [18] bulk or proper . fair $” T 8 .reasonsble tab tilae 80 &mad la rometlma *rJuo aala, or a8 the trial emrt arty de- both i* found [88] to the prop6rty, lthbr 5.n l rhall.be %hs ralne of stylbd -r&judged Yslue‘* and it proptrtp as of tbr data 0r trial 8116 Is nat nraes~srl2.y time kite l eseeuiwat o? ths tasm ua8 IIPBO, 8.50 *slur rt rho HQW, xben this propsrv Is sol4 tar tba tan* lnnooo~&inoe tith tie Jud&atnt rendare4, it la sold 660 , It OM rithor be wld far the s&qregrto saoun8 af fiba Judpmt a&sinst tiie proprty Irr said suit or it aaa the adjudged ralus ~orw&id a8 bad beea dotar- Bo sold ror mind by the judgment of the oourt. a.2 it wanot be sold to tbo omer Or tho propaty, directly or indlreotly, or to anyone harhg any intereat Lz thr woorrrty. co 6n.y part7 other thaa ai taxis *anit rtfoh Is i ti tkb tbOit,-r0r- -6~ the axount of the adj 81th~r by th8 aotmt or tha sggrfahnte 8mouat dr $dgxfmt .rgaisot
the frogerty as ad)ud@d by ooart, vihlchr~~ 18 loser. for mt it arm Be sold to erq of t&a toxin?, :mits a 14~1 asmunt than rlther l djuCgsd value or the amats bswunt of the tmxM, eta., 4%~. ~i?ksn 00 sold to one of the taring units w!aiah was a garty to t’10 rult, srld tating tmit komii the property 40 bought in aa a trustee ror itar tbo other taxis& unite xhloh WOrO WtibB ta the l Uit, and to bara lieas sgstilst mhiah were adjub@ tbs suaB propsrtg, la 3eotion 9 0i said hrtlole V34i45b. eta,, as 18 fully proYide4 tab 40 Rot *et out said utiols la full here. an ae se14 seo- tion ia 3on~;, 0008umao muuh spsoe, and you 6eubtless hsva a00816 80 rtattttea oon8ainfa~ it. other wards, u%m a judhp?snt Car daliaquent
la tax-8 ou land an& far ?OrbOfOSWb br tax lisxt thersoa has bean rbRdare+a by the ucmrt, drily Oaa sale ol pPoFbPt7 ir ‘had.
had when thir rsIo ir mtrdo Sib11 of Artlola the prmlalomr 9s4sB hbtb beea 19117 ooq?ilsd with icr tib rorboi0aarb pro, at tka EroMrhy at aaid tax ssl* beedIng, then the purotrser *5 .
‘tak00 aem0 free of cl1 lien0 and olaims for aa valorem %a~00 y0la8t the property, *16h vu0 aelinmwnt 8t tbe time or the du@wat.ln the ault to eny taxing unit rfiioh me 4
arty to the mib, or &oh had bren rerved *i$h 4 eltatioa LA &a uuitr Our 4amfu to your l oosad quastiea ia therefore la thhr 8rrirmeflYa.
AO r* undartend your third mertion, it la eub- rtantlally a0 fm11oua: ‘. 6puty is oirond tar 0a0 to ortie a xhan in full aosordaaoo 71th the ~udga6nt randore r rorrloionr
of meld Armi 7345b, *aa aald groparty be so P d r0r leerer than ths amorurt ai the taxes, penalty onb Intere8t value for tiloh the juaipwnt was retdared, thla looser value being the rdj?Jadgea value, lr?espeotiro the your t!& tcu jodg- meat 18 buod oav
we bellew our anawora to the two greOediag QUOO- basro amwerod your qaeatlon lo. 3.
tlone fi rr hare oorreetly intarpreteb JOur questton anawar to aeiza la la t&r X0‘ 3. Mm in ORr opfnlon arflriiatlre. fourth queatlon l ubatantlel~ la u folbwat
YOW i real property tr aold undsr ocmb)thna zhcm autliaed izl the -~ preoedia~ qaertion 30, 3, then what lr the propor mnnacr l-or tt* OOll*Otb~ to k&tile *ai&*?
-We think yo’sr fourth question hm zore do *it& than It bee Co do with a the Q~OQU otothod of bookkeeplq questlen of law9 Whoa pro rW la sold for deLinQwBC %OxU d Artlale I343b, end ia aold for the protlaiona of a er under the 8djrdgc.4 rel.oe ratbe? Chaa for &be ap*egete ~MouBt of th6 tazea, penaltier an4 iatseat due, tbo tex oolleotor *es only enter up, aa amount ot money reootrud, he otually reoel+ea. A BOt4tiOlt Oti the tOX v 001 00 of 0
r80na 98 th e l fi00t that th0 p 0e7 WOO 0014 f00 th0 aa- R l oooraui~* with P wlgod value of M my dollue ot tha dirtriot omrt in OmMe Xo;"%~
wlgzmt kiViW IULEO 4tylCf ad fWib4P Of tb Oau) dl~irOk~a4 bo aooeplable te the cumptrollur
1~ aa 0Sh.H to ba e(i belgful to you ao poseibl4, -0 bare ‘eonmlteU with the comptrollsr~a Deprotn0nt 8bout aatter ecatalned in your fourth quostfon, r?d that of- tic0 tory kindly ru~gestr, ii yau ~111 put the netter tht coverod by row Quoatfon 910. 4 beSore t&e Comptroller*8 OS publio OfSloe abbrual.~ your Log.u* to the Cwptml:ar AOCOUIItO 3tOtO CP fe~w AttOntlOnl IIOn. We La Sr0wt that all goasible %l~ will bi given you aa to the titter 6S In the~aharaoter ai m:rieit be tax coZZeofarte reeada neds ln ths 0806 indiastsd.
faara\roh aa tk air repuast for opinion *the sale to ‘oat sfy tha claim egdalaet i" atentl&d ouner * we take ocoealon bare tc point Out that
em arty ftw delinquent 2sxeO aader the pcrt!rlona OS nald Art P tG6 7346b; while lt same8 to usnrey a title to the puroheear free M ell tbe liens, eta., rhloh exiat br rea8oa aS said Ualln~uont tax88 eaid aale doer no: oarreul the property ontlez~o Indobte&ese to t&e Xate munty etd a4 otlibr taxlag unit r0r the t*xsa due. The lZforono0 between t&e e&gregate emtut of tbc judgment rendered a&net t& taxpeyer nnQ 0r the aismtt FCiJtlhod tax male i8 8 ma debt agaZnst tka pemon uko emned *Aa yroparty for the year, or t&e rea~eatlrs yeara, tcr t&&ah tha twzo wwo ~smaswl.
Therefore, In rlttletlw in your Putstlon !Zor 4, outlined oh610 the eggregatq a5ount of tcxea, penaltlc6~ Interest, and ooetm of.mAt aYa,not reallied fros the a& 0 f oi the propmtr, tax oajleota shoul4 be earoS*d to 888 that his reaorde reileot only * orefllt on t3.s judpieat for the ma OS mosey rorillrod Stool tbc anlO, 0 projm distribu- tloa therrcl ezd s ragease OS the lien, and cot a release of the total peraculal lndebtsdneira l &ainet tbr taxpayer.
mir orrloe aeslrre to thank vcm ror ~cmr erprea- rlona or q~oeiatiaa for the aarletan~e uhioh we he?@ tried to ronder you, mb beg-w a?iuN you that rbould .we hare failed to answer pw quentiona filly, or r%ould my iurtber qQbStiOB$ Sri00 ii WIl$l6OtiOfi rib!l : hS l dgi~~0t~8tiOl9 O?
your olYiee,~rg ~111 be rery @ad iadO@d to bo of aay paalble ts you In aoltiag m,oh pobloaa. aaeiatawe