Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

GONALD C. MANN ATTORNEY GENERAL

Monorable Jack Wisch County Attorney Cameron County

Bromnvillo, Texas

Dear Mr. Wisch:

Opinion No. 0-2155 No. Does the right of redemption exist in a land owner where his property is foreclosed upon and sold out under court judgment?

This will acknowledge receipt of your letter of April 1, 1940, propounding the following case for a legal opinion from this department, to—vit:

"In view of the provision in Article 7284, Revised Civil Statutes of Taxes, 1925, which in part provides that, if the person having the right to redeem land sold at a tax sale is unable to agree with the purchaser on the amount of redemption money, the owner may redeem same by payment to the Collector of Taxes, and the several inconsistent redemption statutes now carried in the statutes, the Tax Collector of this County has requested that this office submit the matters to you for an opinion.

"The immediate problem facing him is one in which an independent school district filled suit against X, the land owner, for taxes and a foreclosure of its tax lion against the property involved. Judgment was entered, foreclos-

*2 ing the tax 1100 and under order of sale, the property was bought in by I. I now preposes to pay the delinquent taxes due other taxing agencies, including the state and County, but desires first the assurance that, should I attempt within two years to redeem the said property, he, I, will be repaid the taxes that he has voluntarily paid to the other taxing units.

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• In view of the foregoing, may we be favored with your opinion upon the following queries, to-wit: "1. Does the right of redemption exist in a land owner where his property is foreclosed upon and sold out under court judgment? "2. Under the fact situation hereinabove outlined, could I recover taxes voluntarily paid to taxing agencies other than the independent school district? "3. Under the fact situation hereinabove outlined, would I, the land owner, during the first year of redemption, be required to pay an additional ten per cent as provided in Article 7283, or an additional twenty-five per cent as provided in Article 7345b, Section 12, or double the amount paid by the purchaser at the sale, as provided in Article 7284b? "4. Should the Tax Collector of Caravan County, Texas, be called upon to accept redemption money under Article 7284, which of the several redemption statutes should be follow?"

Senate Bill No. 477, 45th Legislature, Ch. 503, Regular Session, p. 1454-a known as the "Taxing Units Act" is the latest legislative enactment touchin; the questions preponded by you.

*3

Section 12 of that Act is as follows:

"In all suits heretofore or heroafter fild to collect delinquent tazes against property, judgment in said suit shall provide for issuance of writ of possession within twenty (20) days after the period of redemption shall have oxpired to the purchaser at foreclosure sale or his assigns; but whenover land is sold under judgment in such suit for taxes, the owner of such property, or anyone having an interest therein, or their hairs, assigns or legal representalives, zay, within two (2) years from the date of such sale, have the right to redoen said property on the following basis, to-wit: (1) within the first year of the redorption period, upon the payment of the amount bid for the property by the purchaser at such sale, including a one ( $\$1.00$ ) Dollar tax deod recording; foe and all taxos, penalties, interest and costs thereafter paid thereon, plus twenty-five per cont (25\%) of the aggregate total; (2) within the last year of the redemption period, upon the payment of the amount bid for the property by the purchaser at such sale, including a one ( $\$1.00$ ) Dollar tax dead recording, foe and all taxes, penalLios, interest and costs thereafter paid thereon, plus fifty per cont (50\%) of the agrogato total. "In addition to redoming diroot from the purchaser as aforesaid, redemption may also be made upon the basis hereinabove defined, as provided in Articles 7284 and 7285 of the Rovised Civil Statutes of Texas of 1925 . ${}^{\text{a}}$

This section will furnish the basis for the reply to your respective questions, which we will answer categorica1ly:

1. Yos. "Whenever land is sold unlor judgment in such suit for taxes, the owner of such property or anyone laving

*4 Hon. Jack Wioch - page 4 an interest therein or their heirs, as- signs or legal representatives, may within two years from the date of such sale, has the right to redeem said pro- perty * * * *.

1. Yes. Soction 12 requires the owner, in order to redeem his property, to pay in addition to the bid by the purchaser and the $1.00 tax deed recording feo "all taxes, penalties, interest and costs thereafter paid thereon, plus 25% of the aggregate total" if redeem- ed during the first year of the redemption period and plus 50% of the aggregate total if the redemption is de- forced until the second year of the redemption period. If, therefore, "Y", the purchaser, pays taxes to other taxing agencies, such taxes will be added to the amount of "Y"s" bid, and must be paid by "X", the owner, as a condition precedent to the owner's right of redemption.

2. Section 12, of Article 7345b, herein quoted, governs the amount and character of payments the redemptor is required to make to the purchaser. This conclusion is not thought to be in conflict with our Opinion No. 0-643, in which we reluctantly followed Binkson vs. Lorenzo Inde- pendent School District, 108 S. W. (2) 1008. Article 7345b, S. B. No. 477, 45th Legislature, which we here follow, has been enacted since the decision of the above case, and we are no longer constrained to follow its reasoning. (See our Opinion No. 0-1085).

3. Where the owner finds that it is necessary, under the provisions of Article 7284, to make redemption by payment to the tax collector, the collector, in respect to the terms of the redemption will be governed by Section 12 of S. B. No. 477, heretofore quoted in this opinion.

The validity of this act has been upheld by the Supreme Court in Hexia Independent School District vs. City of Hexia, 133 S. W. (2) 118.

Very truly yours,

ATTORNEY GENERAL OF TEXAS

DE-LR

APPROVE:APR 18, 1940

By

G. L. N. H.