No. V-0090 (1947).

• Court: Texas

Texas Attorney General Opinions 1947. No. V-0090 (1947). 1Mar. 19, 1947Hon. Robert H. LongCounty AttorneyConanche CountyComanche, TexasOpinion No. V-90Re: The right of redemption of property sold under tax foreclosure sale under Art. 7345b, V.R.C.S.Dear Mr. Long:In your letters of February 13, 1947, and March 6, 1947, you present for the opinion of this department the following questions:

"Where real estate has been sold at judicial sale after a suit for delinquent State and County taxes, and one claming an interest in the land seeks to redeem it within two years from the purchaser at the sale, what amount must the redeemer pay to the purchaser (a) within the first year (2) within the second year? ... the suit far delinquent taxes was brought under Art. 7345b and involved be side the State and County, a school district,"

There presently exist various in statutes dealing with the right of redemption by the tax debtor or others having an interest in the land foreclosed upon, which fact has given rise to uncertainty and confusion as to the appropriate statutes under which redemption should be allowed. In addition to Article 7345b, V.R.C.S., with which we are here concerned, we mention Articles 7340, 7283, 7284 and 7284. We resolve much of this confusion by the simple statement that since the enactment of Art. 7345b, V.R.C.S., (Acts 45th Legislature, 1937, page 1494a, Ch. 506) the provisions of this statute govern exclusively as to the method of redemption and the amount required to be paid, with the possible exception of a suit where only one taxing unit, and no other, has a claim for delinquent taxes. This exception, however, if it exists at all, need not require an answer here, for you present a case where foreclosure was had under Art. 7345b. Sec. 12 of Art. 7345b, V.R.C.S., provides in part:2

"... whenever land is sold under judgment in such suit for taxes, the owner of such property, or anyone having an interest therein, or their heirs, assigns or legal representatives, may, within two (2) years from the date of such sale, have the right to redeem said property on the following basis, towit: (1) within the first year of the redemption period, upon the payment of the amount bid for property by the purchaser at such sale, including a One ($1.00) Dollar tax deed recording fee and all taxes, penalties, interest and costs

...