Case Information
*1 OFFICEOFTHEA'ITORNEY GENERALOFTEXAS
AUSTIN
Ifonorable F. E. Mitchell
County attorney
;;Ztthsn County
_ , Texe6 Seer .Xx-: Oplulori Wo. O-3631
Re: %ould ;eutilties end IntereSt on the deiinc;uent ye&m for which judgmrt wee tekcq, con- ~tisxie to BCCrub the date OS redeiqtion ezid be included lo the amount t&e cwner of the property mu& :?ay in order to redeem seld property?
you have aaked what azzount of xzonog oust be paid by the Judgment debtor to redeem property sold et &to* sale .-to the,.taxipg units. SpeCif?oaZly, you have,~ln~.uired ii
tho redeemer ruet pay pentiltierr end interest bn thd delln- quent yeers tor whloh Judgment wa8 bike+ to the dRt6 OS redemption.
" The faote reoited &your letter trt that 1B.a our- tain tax <iled $n.your oOun$y judgment was taiiezJ in tlarch, 1940, for taxes, penaltiea~ and lhteraat acrorulng on~texes through the year 1937; there being no bihdsr at tit&a sberlrr 8truok oii the property,,td the Ztete OS Texae ror the of all the taring unlC5 involved ln the,suit. This bandit ection wao taken on tht'l%b-.dey Of January, 19Ll;..snd the owner OS scald 9ropmt.y now wiaho?,to redem It.
hrtiole 73C0 di Yerqon*sReoised Civil %atutee of 1925 reeds 08 Sollowrrt ._
.., Wherelando or lots ahell hereafter be sold to the skate or to any city or town Sor taxes under deares oS.,court in eny suit OT suits brought Sor the oolleotio:: of ~t8XSS thervon or by E aoflector of taxos, or otherwise, tbt o&tier or any one hevin~ an intereat fn suah lunds or lots shall have the ri:;ht et snp tb8 ?dthin two *2 yetim rrom the date of sole to redeer t.i.e aam upon :myment of the mount of taxeo for ;?hiah sale W86 mde, together with all costs end ~penel.- ties required by lan, and also p&ymnt of all taxes, intereat, penalties end Costa on or a- gain& said land or lots et the time of the re-~ demtiox. ?rots 1497, p. 132, sac. 14; .ACtB 1905, I-'. 323; iicts 1907, p. 2*2; Aots 2nd C.f. 1909, p. 400; Acts 1st C. S. p. 25; Acts 1st C.
s. Isis, Q. 58; &OtS 4th 0. s. 191g, 3. 155; Aats 3rd C. 3. 1920, n. 103."
titlole 7345b, f%otIon 3.2, provides: "In all suits heretorore or hereafter filed to collect delinquent tbxea adainst ;lPO!jQrty, judgment In aald shall pkovide for iseuenae of writ of posseanion within twenty (2Gj d6ye after the ::ariod of redmption shull hnva expired to the purchaser at foreolosure sale or his 'ia- ai@%s; but whenever lend la :sold ‘under Jud@ent in such salt for-texee, thwowner ot such prop- erty, or anyone hsvlng an interest therel~n, or tbelr helre; aeslgns,~ or legal Pepresentatives, ~.
.may, dtbin two (2) yeara'rtrom the dste of.‘~euch iwdeen said property on' mile, have the 2%ght the rollowltl~ baaiia, .Eo-witi (1) within the first yetzr of 'theeredemption yr+X!i upon the naynartt of the akunt- ~bW.ror: the :pkper%y by the pnmhader et suab sele, inuluding e Gxe ($J.GO) Pollor tax deed reoordiag fee and all taxes, penalties,.in- tertat and aoets thereaiter paid thereon; plus.
twenty-five par cent (25%) or the a~~ef~ete total; (2) within then la&. yeur of the zeder8ption pert0d, upox the payment .ot the.aLPaunt .Md for thb prop- erty by the purohaaer includln~ a ~a% ,auoh sale, One ($1.00) SolJar tax deed recording fee and all taxes , penaltise; lnt#rest end~oosts thsreelter par ~Oent (5Oq) of ~the ag- paid ~thertian; pLus fiity .total." %. grqate The authorItLee %:n thla lattte nave held purahomr of property sold at u tax sale !Loea not autuallg uc2ulre legal title to this proVsrty at thr. sr;la nor Cous he *3 - .
acquire right' or posaesslon. In the case of 13ente vs. .%lli- van, 115.7. 'G. 35X, 353, court holds that the nurchsser hes n&title to tba lend until the redecytlon :,erlod has er- pird. Ths original owner still having le@ title to the lan6, it fe obvious f&t ,the taxes aoatinue to be aseesard end the statutory interest end penalty aoorues during this redemption period.
In Our opin&on IJo. O-1965 vi4 held that Station 12 or Agtials 7365b appll6a iadlscriminatalg to all yurcheaers or thair assignees et the foreclosure sale. X6 rurther held th%t In 'redeeming property from the state in caees.wh&a the etate Gad purahaskd the property at s tnx foreolosure sale under authority of Cootlona 8 arid 9 of Article 73451, Sea- tlon 12 of that Article Would apply, und the person seeking to redeem the property would heve to pay the penalties of redemption es p$?ovided in Seetfon 12. The redemption penal- ty therein fixed would be applloable here.
The texes, gensltles and interest due on the prop- erty brougb the year were reeoosred and b&am4 a liqui- dated am irthe. judmnt eatered.
: Th8re are 00 arsae reported on this point, but &tial& PeotLon.l(e), Verooxi*s Bevleed C~V~Z Statutes, provides th,e genelty to be aaassaed. upon delinquent taxes. The maximum penalty required in this Article is ei&t (Sri;) per amt. fn View or the,'datc or this suit and .jud~ant WC pre8u.W that,raaovery of the fu.U ~alght (R$) wr oeht ,penelty was ewarded.
Ax-$&ale 7336.. Seat&on Id.) reade in parto *All delinquent tares ahall bear inters& at the rate of six (6%) p4r tmnt per annum from ~the date of their dellnquenoy. * *: *,,
This interest inoluded in the jud@nent. Title to thlo property having rawainad in the owner, the taxes don- time to eoarue on this property artsr Jud@ent and duriug the, redemption yerlod. The Jude;otsnt bears interest et W:e rate oi sir per oent whloh is %a same ae the rate of interest prlpr to judijnent.
Ssotion 10 of Artlols 7345b reeds: *4 “The +tTbrtSer of ,7rOp8rty SOlc for. i%XeS in azd clear such Zorealosure suit shall take title free of all lieno rnd cleln.3 for taxes o@lnot such property delinquent et the tiae of fudgmfit 13 said suit to any taxing unit which wa3 a party to said 3~1t or %a%1oh had bean served with citntion in said euit as required by this Irqt."
i% belleve the above seation ia appl%oeble to the takinrq tilts In this case. q%s purpoQe or the ststuta 16 to avoid 8 rultipliaitp of' suita. See Pearsell Ind. Sohml 5ist. -3. Mtlner lj6 S. Pt. (26) and BelLa Tnd. 9chool mst. v. City of %&~eria S. K. (24) 118. ~.
In our o~fnion the owtrar; to redem hia property, must pap t::e On& Doller tax,deed.reco?ding fez,, the tox88, penalties and interest lnoluded In the judgment, six ner cent interest th.e eo3ts, plus twenty-five on juclgzxent.: ,per cent or the aggregate' &tar. 6.8 outlined;-In Feotlon 12 of ~t.~qle 73&b;, in ad6itSon th6roto,h~,xmx%t pay taxes heVe beOoR8 delin+iellt sinde' date:M judgmnt, and tU interest and penaltlea.pot retit,$ed by law! In view of Feotlon~lO,,of ~tl'&e'73&56; the cbllebtf& 6i .tsres whioh were dirl~nqtient'at~'the'date of judment nay not now be em- forced, whether .lnolu@d j.n,t&e J,uapent. or not.
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