Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN C. C. 'ralbot
Bonorabb Cmmty Attorney
Batmap, ¶kxa~
Dear sir:
tm oi 198?, d6th Le&lilaturs, 18 CltllStatutas.. EHotlon T of thir an 0r(i6r 0s 6ale 8hdll r0molasur0,
a heraIn ot&srwleo provided, the Beation 8 of said Artiole provl4se as followst Raio'&wperty 0014 tw taxer under 4~6orea fa suoh auit.ahall be ml4 to the aur~f of aald ~rra&mx-tJ, dh6otly cm in$lreatly, QP to anyrxe htavirg an intercllst thawa& or toanypal-tyothrbrthaaa tatingtudtw~ah isrpeTWt@ *2 c. . . Talbat, Tagc E ~’ mn.
VhiUC of the aroreeeld c;f mid prcpcrty or the aggregate miiunt judgments ueelns;t the ?voperty Ih soid salt, wbichavcr is lower, nrd the net prcceods of any ua1.o of suet prop- rty made under decree of court io said suit tc any party other than any cu.& taxing ufflt shall belong and be CIstrIbuted tc all taxing units x;hiab are parties to the RLIL rhlch bj( tl% jtimf+ct ii; oald suit have bcm found to haye tax llcns a@%nst such property, pro rat& and in proportion to the almMts oi their respoctlvo tax lime he eotabllahed In said JtuI~nt, but my eX0oSS ir. the prcoesds ci*sale Over aod above thG eJXUUt naoessary to dcfr8y the oc6t5 cf suit and mlc afid other expehaef~ harolnabove mnde ohareeabie agalnot such proceeda. am? t 0 fully OIsohar~e tho judguenta amlnst said property, shell be *Id So the partleo legally ontItled tc such exaoss.w~
bec'tloa E of this C.at provldoa In part as follows: *if the property lo sold to aug taxing uplt whlah In a party~to the Judca;cnt undoi decree of court In said sirit, the tltlo to said property shall be bid In and held by the taxike uAt purchasIr;g same ror the-use and beuefIt itaeif and ali other taxing units which are parties tc tile suit and *hIch hsve bosu nd&dgsd In mid suit to have tax liens agalnnt ouoh'property, pro rata and In propor$*tfoc tb tic arcount of the tax liens in favor of said respeotlve taxi= urAte as obtabllshed by the judguant In said suit, axad ccste and axpsnaes shall not be payable until eale by such turlf?,g unit so Furobasicp saw, and ouoh property shail not be sold by tbe taxing unit puroheslng same for loge than the, adjudged value theraor or the amount of the jud~;~uts a&nst the property In eaid suit, uhlch- ever Is lower, wIthout the written aouuerAt.of all taxjn& uuIts whI0.C. ln ~uld Judp;mcnt have been round tc have tax lIeus against euch property; . . ..'I
&ctIcn e i!rOVldee spcolfioally thet :mopcrty aold pursuant dearee irA a tar suit shall not be .solc! to enyonc other than a to a taxing unit FhIch is a party to the suit unlecs Lhe sale Is for an amount at lo=& equal to the adjudged value aror-saeld of said poperty or the aarogats a?.ount ol' the .fadgsent qeIn*t tt.c aroprrty, whfch- cvor la lover. ihe term "adjudged value" is delInod in Lsaticn S 0r thi5 m a3 f01~0~5:
Hon. c. i.. 'iklbot, rage S
"up00 the trial of said cause t&o Court aball hoar evidssoe upor; the reasonable felr value or tho property, anA shall incorporate In it8 judgment n findi~ or the reaaonabls fair value thereof In bulk or In parOel8, either or both, as the Court may deem proper, which reasonable fair value 80 found by ths Court Ia tmreettor somtirea etyled *adjudged valua', rbloh *adjudged value* ahell be the value em at the data or the trial and shall flOt Xl8088Wril~ h0 the VdUe at the tirPe the a88088n#Ut 0r the tare8 m.58 maAe$ providsd, that the burden 0r proor shall be on the owner or olrners ot such property in establlshIn6 tke *raIr value e or adjudged value a8 pro- ride5 In this motion and, provided further that thi8 seotlon 6ha.n only l pply to taxa rhIoh are delinquent for the year 1936 ard prior ~earr.~
The only gue8tion vddcb might possibly arise over the interpretation Gr Seotion 8 ie whether or not the terra *8uoh 8uitw 8pplk3 to the orif$Ml lOreOlOSUTt3 8ele or t0 a 8Ub8eqUmt sale. The term ‘8UOh 8Uit” rorer6 to in Seations 6 an4 f&e 8Uit mlntioncd 7 0r a&IA act. f-cation 6 provide8 a8 r0110m:
"'hll Oourt cooto, inclu4ing coets or eerving prwe88, la auy suit hereafter brought by or in behnlf or any taxing unite ior Aellorueat tuoe In -hIoh milts all other texlng units havl~'a delinquent tax O&~i81 agafnst such property oi any part thsmor, harm been lmpleaded, together with alX orpeMe8 rOM8xO8UO 8ale and such reasonable attorncy'n fOe8 a8 my be inourrod by tha InterpleaAe4 or intervening taxing units, not exoeadlng ten pg.r otmt (lO$) or the amount sue4 for, such l ttornayc8 fuss to ba subjeot of thu court together with such reasonable to the agpmvtl expanseo as the taxing units say inour Ik proouring data and iaformation as tc the naxi8, identity awl looation of necesoary partine and In prootd.y~naoouary legal Aea- brlptions of the property, shell be chargeable EB cwrt 008t8.*
k 6-y &OOA roeson why S8Otlon 8 does not rder to a 8ubBe- quent cd0 ic that such rtubseqJent sale ie only ooc~eeloned ahore a taring ~1: hae purohceed the property et the prior sale. Saotion 8 ftsolr sp~otfically prorides ttat trio tax156 unit ia tbe only one which mybuy the property at an amouut lesa than the adjudged valuo or Ike property or the aggragate amount of the juAea;ent against the property, shichevar is lower. Certainly w aannot say that this Article retere to e taxing unit buying property rmm iteell.
433.
son. C. ?t;, Talbot, i'aco
ce are unable to find any O&E8 which has answered your question. 'ihe Act bclng a new one, having bean passed in 1937, we can only look to the axpreen language of the statute to datamine the ?roper ocmtructlen of the 8amo.
It la the opinion of this Departmnt thilt beoause of dao- tlon 6 OS hrtlcle 7945b or Vornon*a Civil ktatutas, a sherirr nuy not aall PrOpQrty to anyone except one oS the taxing unita In the 8uit, unla88 aaid sale is for an aniount equal to the uAjuAgeA Y&ha of tho property or the aggregate emouut or tba juA&uwmt against the property in the 8uit, uhiohovar 18 bwU.
Yourr Y4ry truly /
ATTORNEY'GENEENL OF TEXAS