Texas Attorney General Opinion: V-576 Page: 1 of 4
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T HE ATTOiNEY GENERAL
OF TEXAS
PRICE DAN IL AUrsN si TEAB
May 13, 1948
Hon. James C. Martin Opinion No. V-576
County Attorney
Nueces County Re: The accrual of taxes on
Corpus Christi, Texas property bought in by a
taxing unit at a tax fore-
closure sale, as well as
the authority of a taxing
unit to sell such property
at a private sale for more
than the tax judgment.
Dear Sir:
You have requested our opinion on the legal effect of the
amendment of Section 9, Article 7345b, Vernon's Civil Statutes, by
the provisions of House Bill 695, Chapter 454, Acts 50th Legisla-
ture, Regular Session, 1947, page 1061, by propounding the follow-
ing questions:
"1. Does a taxing unit, the State of Texas included,
have the right and power to make a valid private sale
of property bought in for taxes were such sale is for
more than the tax judgment? "
"2. When property is bought in by a taxing unit
at a tax foreclosure sale and is deeded to such taxing
unit to hold for other taxing units interested in the
judgment, do taxes continue to accrue on such prop-
erty or are the taxes abated until it is sold to a pri-
vate individual by such taxing unit?"'
In the comprehensive brief submitted by you, you have
discussed the interpretation of Section 9 by the Supreme Court of
Texas in the case of Little v. Dennis, 187 S.W. 2d 76, and opinions
of the Attorney General, 0-950, 0-1939, 0-5056-A, and V-124, prior
to the amendment of suck section
Prior to the 1947 amendment the provisions of Section 9,
Article 7345b, V.C.S., which authorized private sale of property
bought in for taxes by a taxing unit under the statutory provisions
read as follows:-5
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-576, text, May 13, 1948; (https://texashistory.unt.edu/ark:/67531/metapth265395/m1/1/: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.