Opinion No.

Honorable Jim Mapel Criminal District Attorney Brazoria County Courthouse Angleton, Texas 77515

Re: Authority of a county to conduct a private resale of property under section 34.05 of the Tax Code (RQ-1913)

Dear Mr. Mapel:

If property upon which delinquent taxes are owed is sold at a tax sale to a taxing unit that is a party to the delinquent tax judgment, the taxing unit may resell that property, subject to any right of redemption existing at the time of the sale. You ask about the proper method by which such a resale of real property by a taxing unit may be effected. Specifically, you ask:

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