Case Information

*1 751 , ^[1] OFFICE OF THE A-ITORNEY GENERAL OF TEXAS

AUSTIN

&norabh 8. ?at tdW@rb,

Dlatrlrt Attorney

Dallat, 4our

8 t0 & With tb Xifig UUlt 8t 8IpiTat1OB oi

thl8 oplnioa, 100 4l8- to 8ah br 8H8t br th8 %lfIt~ QIt th8 prOpr?t U 8010 Ud 8Ob8OQU8ntlt 801 I tl #OU i88fgult8 '8anrOrdtg t4 hr 8018 Or 8tat8 prOp8rt~ and r th8 ~18 ot proprrt~ h014 by thr, *IO iatorpr8t t&80 partloulrr 3mvlrlon8 0r f0U.r opiniOn t0 bppu t-0 tb 8a10 Or prOpert# tro par MiOd h08 zplr.d. la b8r0n Tot, rult brought behalt 0r the 8tat8 ana th oounty, 8nd porrlblf other trfing

th8 property 18 bought irr 8t tk tU 8

atId8 Or TOXO8, 8Ueb gPrOba8O 18 -40

sna for the ~88 8114 b0wit 0r tSi th8 IOU 8Uit.

Pnit8 fAVOlVe&

752 the by the #tat., propUt# with F'O8t~i~tlO8, 8Wh r88tri8tlM ioVOlVln( th8 8bt8 ~0-8 1% rOlrl(l 88U that l pro rrtr latrnrt hl~t@a~ to the Other tU 8Idt8, I u For that ult8. to t& Ooont~ an4 to othrr tU rtaoh lntmrrrt bring vor ti.ll r8uon, 4 8alO 18 Mb. ^[48] rPt8rlal l8 4 l ii reoorrry ma8 18 true with rrrprot laolinr~ to l 8k rhethrr h?tl8la8 TW ad 169T u8 truly rpplloabloi proparty of tar1n( an1 4 thr rOpertr ^[18] not wboll~ th8 largely dad8 rltb *Thir partloulu oplnloa w0 a01 him8 tU0 WrOd8 Or id rO4u rher8 puroharei h.We k.B M&8 Am I to t0 i808 Or DrODUtY r0r 8i1. 4Bd -tit18 @old- rt- the- oourt b8 l dtrrtirad the tW0 pU prlOd ii0Q80 8t8p8 Withht Or rObUp- tkr rtate to 900187, or l rrip, it8 iatorrrt in thO PpIIplrty, m4 theroby y tlon la ordrr 048h JBOM~ f8 HttiUMt Or tbr tU ii8L

maoh 1~ dorm, what &W00.4&?8 rhell vo follori shall we l 8lt bl gtO8JMOtit8 to adl0rti80 a PIQU08t pUPOha8W? AdWti8ln(: ii88 iEOM8O 808t8. n18 8rrOOt Or 8UOh pFo8OtiUIW 18 t& VbtUa 8iiriM- tl0a 0r rd08 0i14 al8poritionr 0r eroportr withi.

th8 r8de~~iOn puloQ, rorpltlag 18 korplng the thr rurrrnt tu mll. proprrty oti

w the OUWr Or t& PrOPrtir -88 8814 8t 8 tar 8418, 4rt.r jdt@tO4t, r86.848 thr pX'0pvtl brltl6 th. t# t8U QUiod br jMri~A& Oft 111 t4X88, lmnaltr, interest aad oourt Oort8 what typo oi OOPiVOtORO8 18 that per808 bAtit rrorlrr 0rd.r tO.8l.U UB hi8 tit10 Md rOePt0 a4 t&o08 rOr8aiOW8 0r diVOBtW8 41 4 m8Uit tu lien? A aera r&em&don norlpt aemu lad.- quatr men ii orrtiiled br tba OoaptroIw, by- .a~#. there 16 ~0 n1W8r Or the intorwt OOQu$rOd bl 8tdtO ia tU nO.lpt 8aOh 08 will Natore r0rwr tit10 18 8OH Or lud8WtiOIL. W8t rietr. tit8 8tatr. tu ualt, roqulr8 8Wb and 80s addition- l, thr 8m0 a8 y puroharer tmdrrtb, prorlrloar Oi Am010 W8bbp or,18 Oya4t Or 411 t.4188 84f- ri0ht olrar when paaalt~, latorr8t WA4 8OuFt @08tr i 8OllOOt8d'l tile, rOti gWOba8U fTO8 the @IO yea? p.riOd k th8 #tat8 dtviag rr~tlind to pal tM t8f and 805 penalty, 8uOh puroha8or not interoet? bdn& la

Zionorublo R. Pot Lduuds, pat. d

!Whore a judgment h08 been takoa tues oa property 4iia ths taxpayer war ntlt~o6 ts a how- l tOad 8fOEptiOA dthOU&h Said 8%.8ptiOS h.4 IlOt been 0lah.d l n a had not boon 8lkOW.6, l fto r ltidg- mot the tupayir molto. aitl4atlt rlth the tat wllcotor e&b 880~ro8 an oxeaptlon on hornstoad on the yterm lnrolrod In the raft, to what xtont Is the Judgment then vali&Y Xf any person has au- thD?itJ CO r.4~0. tb jUb&WIt &tar 8.6. ha8 @8- .WM find, won thot@h th. tclrQaf?r 18 ntitldd $0 oro4lt, whs 18 tbo propor party to roleaoo iho jUd&zZmnt or purt therOOf, &ad h0W 8hOuld Ias8 be b6n4lOdP

Ire &we oonrldoro4 tbs theory or romlttltur an4 4s not fool that it 18 .pplloablo In thl8 ln- 8tanoo. We have llkowiso Oo~alder8d the th8ort thut DO on. @an 8OttlO rlth the 4otondent tor of the jadgaont. Our 8fm lrO8 than the 48ouBt ti8m the homuted l remPtlon eannot br slalms4 after odyerat, aa tcxpayor not Justly ntltlo d rocolvo soas* at R rate lr 18 rOQU~r.6 that 8ftJ b8 8 $nod b "I U h8t?U!WlIt the Couotf Ju4ge the mrlii or the Ameuor .nd Oollooto~ True., any oomblnatloa Jpdgmmt had thU8, uhi.h ~0014 rind th2t b88n grant8d 00 oal4 data ror a oortaln uaount Or C4OooOn~ boWlng intore#t at 65 rlth said t&IO8 boiag oa sortsis property eororf~ 0ertal.a apa- 8iried &iamb@? Or fetlr8, (lti that th. &MlJWBt Or 8 @Utah r&W8 he4 b..ll ma40 t0 th0 %'oS COllOO- to?, Or tb0 sbt#ritr, $.i3 iUii Md OOCUp~OtO Nkti8- llshod In aoma oortala OfrlO%al. Ito 8uOh tladlag tht OfrOOt Or 8defffng VOUid OU t0 hat0 ~ti&a.nt W0a.r8 amount pai in 8.ttb..nt ror 10.8 t&n the mount aalled for In tee j048- 1taoli. wnt

%ttra 18 080 de.6 ip OPT Or riO l 6 01 10 deed here, awaitlag more I aformtlo8 on tbo way

proparty alroaay bought paying the Jodeaont

aOOWb ena OiIUrt OOOt8

Yoar help on that polat an4 the others mentl~oe4 1111 .I4 uo groot1y.=

NO 80t0 th0 l tdOaOnt 1~ your Lottar that ropl intor- pro*Ialona of our Oplnioa No. O-5059 to apply pr*t putl*sJqr tha solo OS property before tha t-yam porlod bn8 l xpirad.

It ~a0 not irrtonbob ior an6 (IO 40 not ooabtruo sold oplaloa to apply to tlu ralr proparty, rhore thr Iltato or aouuty lr thr taxlq mlt maklry tho purahaars b0r0n th0 a-par per104 0r rodoaptioa ha@ l xplro& but im Oplnlon No. 04OS64, wa hats patio d 0r rrdoaptlon eonrlaor~d tho L--08 the 8xtrn8 that *a to hare hol& thcrala aolther the Btato nor tbr aounty, wbro that l lther tho taring ualt maklag tha purebarr oaa uka pri- rata proprrty or OzlLrb ^[80] l p plloablr aala &win6 tht period Artici. tl.zo. oi won th e l xplratlon 1679 would be ot the L-yeur period where the aounty IO the taxing eakla8 unit purohaaa, but Artlala 7338 amnot ba $0 l ppllod wharo the tit!tr ualt makIn@ tha purahaae, for the naaon la tha toxin8 that It provides ndoama4 wIthin for ruoh, aalo only Lo the l tmt ruch property not

tho tlma proaarlbed by law. All other bold-

i40 Ud0 iB 8Oid OpiaiOA ]lOO. o-&m Ma g-8056-A WBpiy t0 the prrlod ot th after ttta rrplratlon ai the t-year period of rrduptloh

6LoOa a0 prOvialOD &O bWD ~40 fo r l private aala by tbo Stat, at say tia,, l id l laoo Artlolaa 1388 ui6 Ts1%b, 6.0- tlon @ l utboritily thr borlti to sake aalra do not apply to rebamptloa prrlod, my guaatlon 08 whether ahrrlrt ahozd d’lartln aal.. during the rrdoaptlon period will not

A@ to thr type of 9onroyanoo tho owaor oi property ahaul hero who ndoau aame within tha t-you roaemptloa porlod, drpartwnt ha16 la Opinion Ho. O-960, a oopy oi whIoh la thla aoloao~ horowlt~, that puroharer of load at a tax aalo o- qulro8 ao tit10 to tho land ao purahaard u.ntIJ tho porlod of rodomptlon hm plrod aad the only right aaqulred la 8ubJaot to rl@t o) thr owner rodean at any tlar wlthin tr0 mar8 by p&n(l raopint prerorihd law. lie do aot flad say rtatutr rhloh &&cm prorlmloa ror tha xooutlon ot a dad, other aoaT anoo, to ownrr of l 80h property rhoro h. ndr@u maa with I, tb byoar redamptlon porlod, tharrroro, I# otlf oplnlon the ornor’s titlr,opon redamptlon, oan it b0 OiOt~#d Or th0 JUd&SOIIt 0~6 tU ii018 by OOapiyi4 rith horalnaitor r8rorrOb to. Btatutor

Bonorabla I(. Pat 6drard0, pa60 8 &tie& tS46b, Seat108 18, p?orlbaa in par8,

whouru z.an4 lr oola orr4ar a $admant ror Lao, tha ornor o? rush property, or anyow haria( ax lataroat thorola, or local npnrratatlrra, say, rithia tholr halra, aoIgna rdaaptlon porlod, rodoaa saw by paymoat of tho byoar tha amuat bid br purohaaar at aooh #alo inaludlry a Oao (41.00) Dollar tax dead reoorQln( rw and all taxrr, paaal- tlor, intoroot and ooata theroaftar paid therroa plor twonty- ill0 per (86%) ooat of tha 6&?agata total tlrat yrar of the rodmgtlon period, aod soso l mouata, l? pala rlthln plao rirtt ar ( 80C) rant 0r the a amte total if 9al4 wlthla L Y on period. at y8ar 0r tha redrapt

Art1010 VNCI pro+IQaar

9vcry rooalpt ror thr paymnt or toxaa real, peroonal or alra6, herorrtrr ~~porty,

pal4, as well so thooa harrtoton pai4, aollao- ted iState, oounty munlolpal orrlaora,. lray k In thb o??lca of thr bounty alrrk reoordrd o? tha ooonty whrrr tho proprrty la oltuatrd.

Oa prraont~tloa tu reoolpt the ooturt lerk ho rhall lambdht8ly file thb aaao la JO a ama manner of ruing Uaod to lard, and l ntor an& noor aooh robolpt in fall lx a rooord boo& kapt by hip the purpoaa of roeordlly tat ro- oolpta to k oallad ‘Tax 8ao~lpt Raoorb o and t&croon shall Lvr tha name and aumbar wrlttoa tho world an4 rwh reoord shall ba not loo all of tit0 payaaat of ouok tax an6 rortl?lo~ roplor thoroor ry ba ured In tld.oaoo oa laruao larolv- lng aaaa andor llko rules a&mitt- aortl?lad roplaa ? b3abah *Idonoo.o lr part, when

Art1910 VSIbb, 6eotloa 9, protldoa, pmparty rhlah has been bought by a taxlly unit at a ado alar foraoloauro lo role bY i%, proaeoda therod oha Lt be 1’ tax a~ un to ~$8 of ltorl? ana all othsr ,.;gp&Y,“)p~ #& iien a~alcmt raid pro9arty. so4 a?tar payln( all oootr and ixpaaooa shall be llatrIbute4 ama@ rush pro rata ~4 to th@ amount o? their taxln aalta in proportloa f tax 1 ma a&alaat auoh ~rbparty a.o aotabllotu4 8816 judswnt. It our bpitd’on that -ah taxing unit weld harr Thereron, *6 Bonorabla X. Pat Ldwardo, pals 6

the ri&ht to l arapt payunt rram the OWIU?, or other porao& l ntltla4 to rdau aaiL property, of tba amoant raqoiro& for raduptlo8 an6 to lomoo a raaal tharoo? thororor, whisk noolpt , vb88 plaoed. of moor4 pro+ y’ 44 by Artlalo tt8@, as will bo l a??~olrnt to oloar property ?roa the Iud&aeat ask aad tax lion6 the dtato OMII alro olrar

Any taxing unit Other than raid property ?rom tha jud&uant and tax lion by roiplylng with ?ollowin(; l tatuto8

Artlrla 6480 prorldro, la part, 00 ?ollowor w6atiaiaotloa or my jud&mont In rholo or la part b. OhOWD8 q

*t. By a rrorlpt, l oknowlrdgmoot or rolraao rigned by the #arty rntltlrd raarlr8 paymnt o? flu jadg- or his agrnt, or ttoraay of reaord, and aokuow- mnt, lrdgrd or pnrrca rot raoord as nqulrod ror 6orda.a tb% and 90s d6ltIonal As to tlm payment of pmaltlea our attention to to the State in aaaa o? radaaptlon wo direat tha holblq or thlo drpartmnt la dplnlon Ilo. i -19s9m 0 OOpy Or rhlah 18 9loar4 horawlth, and rhlah it ua8 hola ma14 panaltlao ahould be oollaoto4. Wo hero adopt 0014 boldln(l, and thla aloo ppllra cl1 other taxi!@ ualta.

Ho rorloloa has bear, -do for a rlrate sale the Stat0 durlrI6 tha ii -year rrdrnptlon parlob, or a P any other tlmr, thero- tom, so quaatloa u arloa as to what plvehaoar iroe Stat8 should bo rrqulrrd to pay t8 or 50% ~aaltIoa. But, io any l teat, tbr atatutr prOVldo0 that ouah p+aaltiaa aro pay- able oaly by the oumr oat theraln, tho prozwty, oi rnpna hatin an inter-

or thdr heirs, l aolc rAa or legal npre8rntat1~80, theroo? mm tha purohaoar at r0rool0ouro ma10 upon mhiaptiOa hla aaa1gno. 90 do aot know of any prraon who ham authority ra8uaa uount or a ud&uant .?or truss a?tar mania has booomo final. etiolo Xrx, 800 loa 58, 0r th8 Coaotltutloa, as uaondad la 19SS. c 00 ?ollowar

“Thr b6iOlatWO shall have no pawrr to rrlaaao xtlngulah, or to author180 TOlO8Oin( or x- . EoDorabla E. Pat Ldwarda, paw T I.. who10 or in part, lndabtednroa,

tlDgalahln~, liablllty or obllgatloa o? ODE aorporatloa or lnnaitl- or ~orlaod sub- dual, to this 6tafo or to any oouot ~lvlaloa or other mnlolpa i tharooi oorporatloa thorda, oxoapt ~0liaqooDt tax00 whir& hate bo8a 4ur for a per104 or at least taa yoara.6

Artlele VIII, 8aatloa lo, 0r thr donatltutlo8, la a0 ?ollowa 1

‘The ~(Ialaturo shall hare Do power to ralaaaa lr&abltaata of, or the party la any 00uat olty .’ or tom rror tho paywa ?- a? tax.8 favled roll $&o i’ or Wmty ptup0068, MleIO in aaaa of groat pub110 oaladty la any auoh ooanty, elty tom when rush nlaaoo may be made by a rota o? two-thl& of aarh Eoua~ of the L8~lalaturo.w

.ArtIolo VIII, Seation 18, of tho ConatItutloa, la am ?ollorat

“The amma l ao oa anent mado upon landrd property shall be a rpeolal lion thoraoal and all proparty, tool and por8ona1, klondla6 Dy dollaqDmt both #ol~O tupayor shall 80 liable an& ma10 tar the paymnt or all an4 ~naltIea duo by rush tax&a dollnqurnt~ and rush property may bo so14 for t&o paymant of taxer and panaltlaa duo b au8h de- @alat8ro linquent on&or rush ragulatlona u tha I6 My prorfdo.’

Statatom hats b ran l naotod aoatalnlo( tbaao prorlalono tha Oonotltutloa. Suah aonatltutlonal and statutory proorl- loaa olrarl sea&us cara with rhloh show framer8 of tha tha the Oonotltu t Ion md tb sakoro of our laws hat0 aought Oero- guard ravonuaa 0r tlu State. Thay o&w not 08ly intent tha that taxaa should ronatltuta lloa upon the land 6alnot whloh thay wuo aaaooar~, but that auoh llra should oatlaw in rora8 and rtm ant11 taxes l aour od thoroby 8aro broa paid, ot o? the Logl~alaturo hare booa nlaaaod aftor they haro our oplaloa, thu8rore, boon duo aor* than tan y6aras It a judgmant for 6uro oanaot be roduoed aStu .lt beOom8

Very truly your8, ATl'ORWEY GEl?ERAL OT Tlpz8 2.6&f- Jar W. Barrrtt Arrlrtant JWB:BP