| Show redemption FROM TAX SALES A J McCu mccalation lation county attorney of tooele county was w mailed the following letter today irom frova the attorney general goner alps office dear biri I have hare your favor of re cook cent date in ID which you submit we the follo following oring and mk ask to be advised thereal the ther 1 I am requested by the county commie of this county to ask aak your opinion as to whether section 1 chapter 18 of the session laws of 1890 1898 as it amends amenda section 2032 2082 a 21 compiled laws law of 1888 as amended by section 8 chapter 76 75 of the session laws of 1894 extends the time ot of redemption oni from tax sales made prior to the approval ot of said section 1 of chapter 16 of the laws of 1896 or whether at the expiration ot of two years as provided lot in the said laws of 1888 and 1894 under which the sales were made deeds should be executed to 10 the county for property bid in by it for the dun nonpayment payment of county and state taxes or whether two years yet must expire before the same can be deeded as an provided by law an answer to your question will hooes necessitate an inquiry as a to the power of the legislature to extend by suba quent queaa legislation the time tor for the redemption ot of property sold for taxes so eo as to affect salse alee malo made prior to the enactment of such low law the law of 1888 goo bee 2082 2032 to ft 21 fixed the time within which prop erty sold for or tax taxes might be redeemed redeem eop at two years from be date data of sale ode this section edtion was amended by the legislature in a me respects respect at lc its MW ion in 1895 but do not so as to effect the she timson time of redemption 2 found on page of the session laws of 1894 to is an amendment to section 2031 a 29 20 of the laws law of IBM 1888 and aad to 10 as follows when real estate is in sold for taxes the collector shall make out sign and deliver to 10 the purchaser of any real property properly sold for the payment ot of taxes an aa aforesaid a certificate of purchase i 1 provided that if at any tax sale no person shall bid and pay the collector the amount of tax required to be paid as aforesaid on any real estate the collector shall make to the probate judge or his successors in office for and in behalf of such oo county tinty a certificate similar to that given to LO other oiher purchasers and such sale to the county shall have hare the same as if made to an land tho the clerk of the county court shall credit the collector with the amount of the tax duft due thereon and costs to date of sale so tar for as aa the power of the collector to issue certificate ot of sale to the he county Is COB concerned earned the law ol 01 1888 was waa not af affected footed by too toe foregoing amendment in the session laws of 1894 section 2084 a 28 29 ot of the compiled laws of 1888 as amended in the laws law of 1894 at page reads as follow fol lowe if any property pro erty sold as aforesaid be not redeemed within the time and in the th manner so as aforesaid the treasurer shall de deposit 0 0 it the record of tax sales eales in the oko office e of the clerk of the county court and said clerk shall on presentation of the collectors collect orve certificate make out a deed conveying the property therein described to the individual puro purchaser basen said clerk shall also as soon awn as aa may be after the filing of said re record oOrd make in ing e out a deed conveying to the county all property purchased in the name and at the expense of the county and not re deemed and cause the same cameto to be records record ed in the name of the county e e the law of 1888 of which the fare ore going is amendatory did not provide in express terms term for or the be making 0 at deeds to the county lot for property sold cold to it for or taxes but this pow power or WAR waa clearly within the province of As vol collector lector in view of the provision that sale aale to the county shall have the be same offset effect as it if made to an individual so bo that we may say bay that go BO far as a the time of too redemption ow eption of property the power of at the collector to issue iesue isue ue certificates ot of sale ale to so the county and the power of the county clerk to deed dead the be property to the county apoi a failure tol to redeem la Is concerned the law remained the same from 1888 td february 17 1896 when the time which property might be redeemed was changed to four years the low law to ll well settled shag the relations exist log between a purchaser at a tax sale ale ani and the taxing power are so 0 o that an aa ant of the legislature extending the time for re demotion dempt demp lun tion to a material impairment of essential rights guaranteed the pur chaser the right at the he purchaser to have hare a deed at the end and of two years yeara ion B provid pru Tide etl by law was an obligation oi 01 the contract and to pst p postpone pone huoh uh right for a period of two years is a vital impairment of at such obligation under the law me county Is empowered to buy in the property upun the nonpayment don oon payment of ake texas fx thereon tb ereon and it to expressly provided that much sale ale shall have hare the same a as it if made to an individual this being true the county is entitled to the benefit of the low law as aa it existed at we be tinie ahe property prop eity was wai sold to it nu subsequent act of the legislature can import new terms into the CO aou tract or add to before expressed if it could be changed in one particular it could be la in all if subject to legislative control at all it la Is woolly at abe legislative mercy 10 I 1 am therefore of the opinion that the he jaw in foroe force when the bale as of the property was waa I 1 made for delinquent would govern in the matter ot of ahe be redemption thereof as ai it loulu also alao in respect reaped to the issuance of deeds upon failure tu to so 10 redeem it 16 follows follow therefore wat that the opera tion of chapter 18 of the laws law of 1896 la Is prospective only that it could dot DOI cleot the contract rights of the county acquired by reason of any tax sale at which it became a purchaser puro baier and wat that deeds hould should jesus to li it la in accordance with abe law in force at the time ol of aeh bueb purchase I 1 have bare the honor to be very respectfully youra your A C attorney general |
