Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS Eonorablr R. I, Bladsoa

Countr Attornrr

Precmlo county

mrra, Ta~r

Dear sir,

a purahaser et- reolosure 8~10, dainquent in- yerr redrmption period to . pr;;ro;,auoh land from ror-

otter, prb110ntlng for the cpinlon or thir

departsent $ho two qucrtlcas aborr rtcrtod, haa recalrea our oareiul aonsideration, broauae we reoognize their great lm- portanoe not only to the owaer land 66eklng to re\lesm hi8 property fran tar sales but to thr State or TWM 88 no11 in it6 errort sff*otlrely oollrot its ter rwenuer. through the medium of rsuoh tax sales.. Ii Art1010 7284a and Artiolr 72848, Vernon*8 Annotate6 Civil Statutes, govern the rademp- *2 Bonoreblr R. I..Bladaoa, Tuna 15, 1939, Pego e

tion rlghta oi owner, ha 18 raqulrod to pay to the purohaaar at tha tax aala double tha amount paid by auoh puroheaar, but ii, on tha other hand, Artlola 728s. ea emended, Vernon*@ Annotated Cirll Stetutoa, la the oon- trolling at8tuta in Noh oases, then the owner ham the laaaar burden of pey'ing to thr purohasar et auoh tax aal0 only the emount of money paid by auoh purchaser plum 105 or auoh total Ii within tha rlrat year or tha radamptlon period, and 20s it within the aacond yser or tha radamptloa period; and, am regards tho revenuuI8 of tha 6tat8, you point out In oonnaoticm with your raoond inquiry the axtrema raluctanoe of poaalbla purohaaara to bid la property 0rramd at rorool08~ a&la r0r state, oounty and ohool district terms for fsar that during the rademptlon parlod tha atata school land involved will ba rorrekited ror non-payment 0r dallnquant intersat theraon dua the State, or that upon peyuant of 8uoh interast dur- ing auoh rademptlon period to protaot tha property fraa tha emount Noh paymanta will be lost by rorroiture, tha owner tandaring only the mount oi momy set out In tha redemption atatataa.

The oonatltutlonal end statutory provision8 originally dsalgnad to protect property owners fran tax Bales by affording them radamptlon rights proved entirely lnadaqueta ror this purpose, end the oonstruotkn and llm- itationa pleosd thorcon by our oourta worked much unraa- aonebla 6lsorMnatlons and inaqualitlaa upon the tar pey- ar that osrtaln emendamtna to the epplioebla conatitutlon- al and rtatutory provision8 beam neoaasary.

Art1010 VIII, seotlon 13, Constitution or TSXES, prior to its emandment Rwambar 8, 1932, provided em fol- lows:

TrotIaIon~ahall be mada by tha rirat Laglalstura for tha speedy solo of a aurflolant portion or all lands and othe+ property for the taxes dub themon, and ersrjr par thareerter ror the sale of (e) all land8 and other 'property, upon which the taxes heto not been paid, and tha daod or oonreyenoo to t&o purohaaar for all lends and other property thus sold shall bo hald rest II good and perroot tltlm in tho purohaeor thoreor, rublOOt to bo ,lmpaaohad only ror actual rraud; provided thet tho former ownor shell, rlthin two. years frcnn d et0 *3 Boaorablo R. I. Blodsoo, Juno 13, 1939, paga 3

of purohaaer*a dead, hato tho right to redeem tho land upon tho payment of double tho emouat oi ROIlOy paid . for tha lead.*

In regard to tha rodomption of property frcol tex aales, tho atatuto doolaretory of tho iongoing ooaatitu- tlonal prori8lona was Art1010 7223, Rovlaad Civil Statutaa, 192s. whloh provldoa am fallor@:

.*Tha owaor of ram1 aatata mold ror tho peymont or taxoa, or him heirs or astlgna or loge1 ropraaaate- tlvO8, may, within tuo years iraa tho deto of @ala radoam tho oatato sold by peyily or tondoring to the purohaaar, him holra or logal ropraaantativaa, doublo tha amount of money paid ror tha land.’

Thi iorogoing oonatltutlonel and statutory provl- alona wore ooaatruod by our oourts to apply only to aum- mery aalas mad0 by tex oolleotora rrom the tax roLla, and not to sales made under forooloaura of tax llsna by oourt judgcionta. Moroofar, Artlolo 7283, Rovlaed Civil Stetutes, ebova quoted, was construed 90 apply only to aalea for taxes duo tho atato, ocu;ltloa, and oltlaa, and not to aohool dls- trlota or other taxing dlatrlota oraatod under tha laws of the Sate. City Of Sea AntOnlO, vs. Barry, 92 Tar. 319, 42 S.V’. 496; Collins, at l l. fs. Parguaon, at al., 22 Tox.

Cit. App. SS2, 56 S.B. 225; Brown vs. yidolity Inveatmont Caapsaf, 280 S.F. 567.

To ODrrSOt thoso oonditlona Lagl6leture, in 1927, oneotad Artlolaa 7284e and 7284b, Varnon~a Annotated Clrll Stetutaa, uhloh provfdo, raapaotl~aly, am followr:

Whenever land la sold under a da- oroo and; jub;gmant court for taxes levied by or for eny dl8trlot onganlaad under tha laws or tho Steto of Taxes with uthorlty to levy end oollaat tsxaa, * tho owner of Nah property, or any ona having an lntoraat therein, shall hat0 tho right to mdeam tha sama at any tima within two yaers fran tho data Oi NOh a810 upon payment or dcubla tha emouat paid by the Furohaaer at Noh aalo; pro- *4 Honorable R. I. Bledsoe, J\ine 1.3, 1939, Pago 4

,

rided, that the pfroheser at Nah ion- olosum aalo, his eaal&na, shall not bo entltlod to the poeaesaloa oi the prop- rty mold for taxes until tho oxpiratloa 0r two per8 rrom tha data 0r euoh amlo." Wmnovor lend la aolh under a de- orae and judgment of court for taxes levied by or for the State, or by or for any County within the Sta.e, ownar auoh property, or any one having en interest thorela, shall have the rl&t ridaam tho aama at any tim4 within two yeera frcat the dete ot much male up- oa payment of doqble the amount paid by the purahaaor at such ears; provided that the puroheaer et euoh forooloeure sale, end his asslgna shell not bo oa- titled to the poraoeafoa 01 the property soid ror taxes until the oxplratloa or two years fran the date of auoh male.* Thereeftar, 00 November 0, 1992, an amendment to Artiolo VIII, Seotloa 13, Conatltutlon of Texan, became ef- fective to provide eo followor

Vrorlsloa ahejlkbe made by tho rlrst Legl8laturo for the spoody aalo, without the noooaalty of a suit in Ccurt, or a aufrlcleat portion or all lands and of&r propatty ror the texaa duo thereon, mad every year thoreerter for tho sale in like mannar of all leads and other prop- arty upon whioh 'the taxes have not been paid; end the dood or oonreyenoo to the purohaaer ror all lands mad other propsr- ty thus sold shall bo held to teat a goad an4 pe.r$eot. tltlo in tho purohssar them- or, aubjbot to bo lmpeeohed only ror ao- tuel fraud; provided, that the rormer ownor shall within two yeera frua dato of the filing for raoord Of the PurohaBor*a mod have the rl&t to mdeooa the land a on the tbllowlng beala: *(l) Within tho,rlrat y&ar of tho redemptloa period oppn tho peyment of amount or manor paid ror the land, *5 Honorablo R. I. Blod8oa, Sune 13, 1939, Page S

lnoludlng One ($1.00) Doller Tax Deed Reoordlng Foe mad all taxes, ponaltles, interest end oosta paid plus not exaeod- fng twenty-flvo (25s) percent or the e&- gmgeta total; "(2) vilthla the last year of the ro- domptlon period upon the payment of the amount or money paid for the land, la- .cludlng Cw ($1.00) Dollar Tax Dead Fie- cording Fee ell taxoa, penalties, intarast and oobts peld plus not exoeed- lng rlfty (30%) per oent or tho aggre- gate total. (See. 13, Art. 8, adopted olootloa Nov. 8, 1932.)" In Opinion Ro. O-46 by this department under date 0r January, 7, 1939, to Honorable Morris ROlBtOn, COunty AttO~ay foregoing oonstltutlonal provision wes not Self-OxaOUting but merely dlreatod the Legislature to put certain laws Of Titus County it was held thet the into eifoct, end that tho Laglalature had not complied with the mandeto thereof to the affsot' that g,rOViEiOn6 should be made for tha speedy sale, without the necesalty a suit in mm-t, 0r lends ror taxes thereon. However, laesmuoh es the tax males upon whioh your laqulrles turn larofre sales mede under e dac.roa and judment of court ror stats, county, and common..sohool dlstrlot texes rather than 8ummary aeler, we ere not ooncarned with this question, but rather wlththo redomptloa fsetures or this amehdment.

It la our thought that tha Leglaleturo oomplled with tho redemption provlrloas of this oonstitutional amendment by the amendment in 1933 of Artlola 7223, Re- TiEed Civil StatUteS, a8 fOiiOW8:

'The mner or the real estate sold for the payment of taxes, or hi8 heir8 OF 88Ui@lS Or lOgEl ?X+,rs- SCbntEtiVCbS, may, within two. (2) years after tho date or riling for record or the purcheaere deed, have the right to rodeem the land on the rollowing basla:

"(1) Hlthin the rirst year 0r the redemption period upon the pey- *6 Honorable R. I. Bledroe, Juno 13, 1939, Pago 6

mat of tho amount or money paid for

the land, laoludlng Cae Dollar ($1.00)

tax dood rrcordlag for and allitaxea,

peneltloa, lateroat and oorta ther8ar-

ter paid thereon plum tea par cent

(10%) of the aggregate total.

"(2) Within the la8t year of the redomptloa period upon tho payment of

tho emount of money paid ror the land,

laoludlng Cne Dollar ($1.00) tax doed

reoordlng re6 en4 all taxe8, ponaltlo8, laterait end coats thorOefter pal4 thereon plum tltenty per oeat (20%) oi aggregate total.

Vrovlded, that, tibjeot to tho owner's right to redeem as aforesaid ,

any lion holder or party interastod

may within tho time above speolfled re-

deem 8ald property under the same pro-

vl8lona.

VOO. 2. This Act la intended to apply to and govern amount naoaa-

aery to be paid for redemption from all

state, County, munloipel and/or district tax males 0r r*el e~tdta heretorors or

hereafter made regardless of the legal

method ueed in making such sales.

*Sec. 3. In addition to redeeming dlroot from tha puroheser, redemption

may 8180 be medo em provided la Art10108 7204 and 7285 oi Xhe Revised Clrll Stat- utes of Taxas of 1925. (Am amended ACtS

1933, 43rd Leg., let C.S., P. 91, ah.

31, EOO.~l.)"

Wo wish to @trees the language of Section 2 of amendment to Article 7223, Revised Civil the foregoing Statutes, applying tho terms end.condltlon8 thereof to district tax salea of real eetato me well a8 ateta, county, munlolpal tax anlea, and also ambracing n tax tiler, of the legal methods usad in making NCh aelea. regardless Wo think this language WIS designed to and does, in faot, oorreot in all things tho llmitod oonetructlon placed upon Article 7283, Revleed Civil Statutes, berore this amendment, *7 Hoaorablo R. 1. Blodsoe, &no 13, 1939, Pago 7

to tho ofreot that mama did not apply to elea mado under rOIWOlONm Of tax liens by 00Urt judgmnt, but 0alr to summery sales, end, further, that tax 8elaa by 8ohool dla- trlota and other taring dlatriota wera not ombrecod rlth- in aoope of auoh Artlole, but only taxaa 88108 far atato oountJ, and olty taxes. This bolng the latest ex- pression of the Legislature upon the Nbjoot, and bolng l full, oompleta and adequata statute upon the aubjrot of tax redemptloaq, in aooordanco with tho oonatltutlonal mandate., it would seem to us that uador prlnofplea of atet- utory construction too uoll oatabllshod to roqulro tho ol- tetloa of euthori-ties, Artloloa 7284e and 7284b Vernon's Annotated Clrll Statutes, would bo therobr lmpl~adly ro- peeled, and Art1010 7283, es ewmdod in 1933, would be tho atatuta upon the aubjeot. Th.ia ooaolualoa la oontrolllng atrengthoned by tho emerg6aoy olause of the Aot emendatory of Artlole 7283, Revlaed Clrll Statutes, This oleuae re- cites that %he'feOt that the cost of redaomlng land aold .for taxes la 100s profit to the purchaser, and tho Cohetl- tution now authoritem the L6glaleture to reduoe it, and tho fact that it ought to be reduced speedily ror a long needed release to the proparty owner, creates en emergency,* e-to.

But we find that your first question la no longer an open one la Texas, but 18 roreolosed by the oaeo 6r RLnk- son fs. Lorenao Independent Sahool Dlatrlot, 109 S.K. (26) 1008. Horo this doalaion turned, in part, upon the thlld- lty of a deoree end judgment foreclosing a tax lien ror aerteln ladependant school dlatrlgt taxoa, end provided that tho amlo thereunder should bo subjoot *to tha rights or tho owner, or anyone having an lnteroet ln.tho land to rcdaom it et any time within two yeara from the date of the a610 upon payment of double the amount paid by the purchaser et the melo.' These proYlaioaa wer6 in keeping with the terms of Artlole 72240, Rerisod Civil Statutes, 192S, but eppol- lent oontended the,t the Xudgmeat should hero decreed to him the right to redeem his 16nd under the prc@elons of Art1016 7283, es amended by the Forty-third Legislature in 1933.

Upon this question the court spoke es rollowa:

Wo cannot eocedo to this Oonton- I tlon. The old article 7223 mea a part

0r section 19 or the Act or 1876, 0.

lS2, p. 2S9, which deslt nlth aalos of

lead for taxes by the tax oollaotora

under summery process, and had no rerer- enoe to sales made under judgments or

Bonolable R. I. Bl.d80+, Page 8 .

foraolosuro or tax liens. Yoreover, that aot, Ilk8 ell other8 prior to th0 anaotmant artlole 72Wa in 19$!7, had t mfemnoa to sale8 for taxer due the atate, obuntlsa, and oltlr8. Hone or thmt had any mramnoe, In 80 ier aa the mettar or radomptlon la aonoernad, to melee ot real satate under ror00i08ur8 0r tpr liens awing to nohool end other dlatriota ameted tidsr the lewa or thr ateto. Tba aonlrtltutlonal prov$aion ror auoh rademptlon, artiolr 8, \ aaation lS, applied only to ammew sale8 mede by tex aolleotora Srom the tar rolla end not to .aalea madr under roraaloeuro 0r tax 11858 by court juagmanta. c1t.y or sari MtOnlO f. Barry, 98 Tw. Sl9, 48 8.~. 496; C011158 <et el. v. Ferguso5 et el., 2s Tax. Civ. App. 558, 56 S.W. 885. Than ia noth- ;~8in'tha late amandmanta or eithar the

. titutlon the atetutea. artiale m, iihlah would lndloeta en intention to ax- tend their applioatlon.* (Vndereooring aura;) In-the f?a?-oi Beotlon e or ~rtiola 7ef33,as amended, Ravlaed ClrLL statutea, 8paolSioally onlerglng the scope end epplioe$lon ot thtizedamptlon statute, we oannot 806 how tha court reeched It8 conclu8ion that nothing ia _ found in either the Constitution or auah etatuta, Art1010

7289, extend thair appllaatlon. We hsra heretofore ax- 0~ tie~a up05 th8 rr00t but p86ed or thi8 4ua05h5t, theaa observations aannot stend betom this daalalon where the quaatlon at iaaus wea 8qqarLly presented end deaidod.

The judloiU department hes l p o kea upon thla pueetloa, ‘end lt is beyond tha prorlnor or daalro oi this department to disturb 8uoh holding.

By foq eaoond quastlon you desire to be edvised if en w.ner or land, aold uader judgment and deoraa or rorealoaure for state, aounty and sahool dlatriat taxaa, aould, upon r6- deeming 8uCh land lntha mode and snanner provided bf the statute above dlsouuesed, be raqulrad to relmbursa the purchaser et suoh tax sale ror such GupL or money ea eel4 purohiaar ailght be atxnpellad to par for dallnquant 15tam8t on state aohool lands to prevent rorieiture thereof.

That e purohaser of encumbered property or ii pur- ohaaer et an sxaoutlon or Judloial sala 18 sntltlad to proteat hle lntsrasf thereby eoquirsd by paying taxe8, aharge8, Oilcum- *9 . . ^[*] .

4 Honorable R. I. Blodro4, P44 9

breaaor; Urn8 eta. end b4ocm4 subrogated to tha 1145 8wuring auoh texea end ohergrr l to. ia undoubted law la this stab. 2%. 0188 Meador fe hagnor, 70 sa 1. (a) 791, 18 th4 only oe8a whloh wo hero rouad axtending this l qultabl4 boatrim or rub- to thr pepa4nt 0r 4411nqu4at lat4r4at 05 aohool At3548, rogrtloa ruohea inrol~ed ia the inrtent quertion. In thir oam, th4 Xl Pa80 Court of Civil Appaalr held thet whom the purohaasr of State eohool.luid undrr en inrelid rorrolo8uro or l mort- gem, peld to t%a E&et4 04rtel5 d4ii5qu45t Stat4 latorrst 05 acid landa, la 4rldrat good reith to prptoot hlr tltlo, auah purohearr, upon thr ow54r rraot4rlng tit18 end po8848alon or !' said lend 15 l - multi brought ror the purpo44, war, ratitl4d to l qulteble prlnolplr of rubrogetlon and therrbr

intoka ror aolinquent b4ocar 8ubroget44 to 1145 of the Stab lnter48t. to the oxtiat end enount paid bf 8uah puraha84r. But w4 think it l ig5irlo4at that the carrt or Citll Appeal8 r0uad in th4 judgment or th4 trial court roqulrlng thr ownor error of thr lend a a l oonditioa or having tit14 edjudgad in him, to lmm4dlet*l~ per into th4 regirtry 0r th4 o~urt, ror the ben- 4rit end rrlmbure4nent or th4 purahemor, e orrteln 8um i50iua- ing this 44liaqu45t intrnst oa rohool lands, 4xp45d.d by ada puroheser while ho held thb property. Thlr holding wa8 upon th4 th4ory that thfa pumha84r w61mply bad l li4n Upon the land to ~4our4 the dlrburssmentr mea4 br him.'

Under thla euthorltr wo era OOnstreinOd to hold that 45 ormar or lend 8Cld u5der~judgm4at md dror4a court ror the texsr in queetion, a0uld not bo roquind, es a 005diti05 or pro-raqulalte to tha rademption Or auah lead, to pey or rain- burro the pWOhe84r et auoh aalo for dellnqu4at iaterort on l ahool lend8 paid by blm tho Stete to Protrot auoh lend8 rr~m rorroitur4 during the r4domptAon period. Cn the oontrarye tha owner would be 45titi.d to rrrrat 4 full e5d oanploto M- domptloa b rollcming the lrttrr or th4 governing rodamptloa l bovo, .payiag only the amount thanid r.- 8tetut., d I 8ou68.d quind.

But th4 purchaser et l tax ma14 i8 not rom44ilo48 ror equity will not 4tend by to 8e4 tta ownor unjustly onriohod by his own dollaquonoy, Por while the owner mev roaoquiro him property b7 otxriplylng with th4 oondltlonr, paying the emcunt 84t rorth in th4 l pslloeble r4demption rtatuto, n4?4Xth41488 auoh land will rrturn to him ohargod with thr 8tat0'8 lion for dellaqurnt intar48t 05 auoh lend. TO this lien the purohaser et tax ralo ha8 b4oOm4 4ubrogat.d by tirtu4 him paymant or much lat4nrt to the Etato, not a8 m4ro roluatrrr bu,t to

. .--- *10 .- . .

s Hoaorebla II. 'I. Blodaoe, Peg6 10 1-d during tha

prot4at him lntmvrt la rea4aptioa porlod, 454 thla lha 18 mbjoot to aforoamoat through proper $l~lol.l 4h.55.u.

quaatlc58

Tour8 very truly at Y. twit, m BY Aaaiatukt APPROVED oplnfoa

ommltt.0 ._ Br RW'

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