TEIEATTORNEYGENERAL
OFmXAS
AUSTIN 11. TEXAS t?l@JVU& ./W-hux
July 12, 1962
WVILL WILSON rTit.#le: 0-&4/y
ATTORNEY GENERAL
0-L 35-.2 * o- 3ary
D-/s~:s-/~ JO- &Z-S3
Mr. .2iwin E. Pape Opinion No. WW-1379
County Attorney
Guadalupe County Re: Payment of charges due news-
Sequin, Texas papers for publishing of ci-
tations and notices of sher-
iff’s sale in delinquent
Dear Mr. Pape: ad valorem tax suits.
You ask the opinion of this office with reference to pay-
ment of charges due newspapers for publishing citations and no-
tices of sheriff’s sale in suits for delinquent ad valorem taxes
1*Jhcna taxing unit who is a party to the suit purchases the land
at sale for the delinquent taxes.
The two relevant statutes are i1rticles 7333 and 73’r5b, Sec.
9, Vernon’s Civil Statutes. We paraphrase your three questions
as follows:
1. Which of these two statutes applies?
2. When the County purchases the land may the county pay
the portion of these charges Imposed upon the State?
3. If the County cannot pay the State’s portion of these
charges then how may their payment be procured from
the State?
Art. No. 7333 reads as follows:
“In each case such fees shall be taxed
as costs against the lands to be sold under
judgment for taxes, and paid out of the pro-
ceeds of sale of same after taxes, penalty
and interest due therein are paid, and in no
case shall the State or county be liable there-
for except that where the State or other tax-
ing unit is the successful bidder at the tax
sale, all charges due newspapers for the pub-
lishing of citations and notices of sheriff’s
sale shall be paid by the county and State
and other taxing units in tro ortion to the
taxes adjudicated to each. Punderscoring
added ) .
Mr. Uwin E. Pape, page 2 Opinion No. WW-1379
Article 7345b, Section 9, in its pertinent portion reads
as follows:
“If the property be sold to any taxing
unit which is a party to the judgment under
decree of Court in said suit, the title to
said property shall be bid In and held by
the taxlng unit purchasing same for the use
and benefit of itself and all other taxing
units which are parties to the suit and which
have been adjudged in said suit to have tax
liens against such property, pro rata and In
proportion to the amount of the tax liens in
favor of said respective taxing units as es-
tablished by the judgment in said suit, and
costs and expenses shall not be.payable un-
til sale by such taxinf unit so purchasing
same. . , .II (underscoring added).
This sec. 9 of Art. 7345b further provides that when the land
is sold by the taxing unit which purchased it at the foreclo-
sure sale that
I,
. . . the proceeds thereof shall be re-
ceived by or paid over to the taxing unit
which purchased said property at the tax
foreclosure sale, for the account of itself
and all other taxing units adjudged to have
a tax.li.en against such property, and all
taxing units so receiving said proceeds
shall first pay out of the same all costs
and expenses of Court and of sale, and dl S-
tribute the remainder among all taxing units
for which purchasing taxing unit purchased
and held said property, pro rata and in
proportion to the amounts of their tax liens
against said property as established in said
judgment. . . .‘I (underscoring added).
In answer to your first question: One to whom these news-
paper charges are due may elect to proceed for their collection
untier Art. 7333 or he may wait until the land is sold by the
taxing units and be paid out of the proceeds of that sale. We
explain this more fully in our answer to your third question.
We answer your second question: The county may not pay the
proportionate part of these charges which are imposed upon the
State by the clear language of Art. 7333.
Mr. Alwin E. Pape, page 3 Opinion No, WW-1379
In answer to your third question: The proportionate part
of these charges due by the State may be paid in either of two
ways. First: Pursuant to Article 7333, by presentation of claim
to the Legislature. We know of no provisions In the present
appropriation bill nor of any other funds now available to the
State for payment of the State's proportionate liability,. Second:
In the event the gland should be sold prior to payment authorized
by the Legislature pursuant to Article 7333, then the State's
proportionate part of these charges may be paid out of its pro-
portionate part of the proceeds of the sale of the land In ac-
cordance with the provisions of Art. 7345b, Section 9 (supra).
Summarily stated, we hold that Art. 7333 Imposes a liability
upon the State In addition to, and not exclusive of, the liability
for payment of these charges out of the proceeds of sale of the
land as provided for in Art. 7345b, Sec. 9. Our reasoning in
support of this conclusion follows.
The items "all charges due newspapers for the publishing
of citations and notices of sheriff's sale" covered by Art. 7333
clearly are a particular class and a subgroup off the more general
kind of items, denominated by the above quoted provisions of Art.
7345b, Section 9, as "costs and expenses" and as "costs and ex-
penses of court and of sale."
Art. 7345b, Section 9 was last amended in 1947, and Article
7333 was last amended in 1951.
With respect to these charges due newspapers, Art. 7333 is
an exception to the more general provisions of Art. 7345b, Sec-
tion 9. Clearly these two statutes are In pari materia. The
following rules of statutory construction are applicable:
"Under the rules of statutory construction,
statutes in pari materia should be construed
together and where one statute deals with a
subject in general terms and another deals
with a part of the same subject in a more
detailed way{ the two should be harmonized,
if possible.' Culver v. Miears, 220 S.W.2d
200 (Civ.App. 1949, error ref.)
"'It is a fundamental rule that where the
general statute, if standing alone, would in-
clude the same matter as the special act, and
thus conflict with it, the special act will
Mr. Alwln E. Paps!, Page 4 Opinion No. WW-1379
be considered f; the exceptlon to the general
statute, Hallum v. Texas Liquor Con-
trol Boar:,‘& S.W.2d 175 (Clv.App. 1942, error
f )
The l;;l’amendment to Article 7333 added the exception
clause which is:
“except that where the State or other tax-
ing unit is the successful bidder at the tax
sale, all charges due newspapers for the pub-
lishing of citations and notices of sheriff’s
sale &all be paid by the county and State
I and other taxing
taxes adjudicated
added.)
In view of this new liability Imposed by the 1951 amendment,
the repealing Section7 this amending Act, which states
“A.11 laws and parts of laws in conflict
with this Act are hereby repealed to the ex-
tent of such conflict”,
Elearly refers to prlor laws which prohibited 1iabl;lty of the
. . . county and State and other taxing units. . . for these
newspaper charges. In other words, the laws repealed must be
restricted to those laws which would conflict with the new re-
lief granted by this amendment. Also, this construction har-
monizes the emergency provisions of the amending Act, being
Sec. 4, which states
“The fact that existing statutes do not
provide for the payment of such charges,
creates an emergency. . .‘I.
Again, this provision when limited in its reference to the new
relief granted by thls Act, and to the existing statutes and
the fact that they did not provide for liability of “the county
and State and other taxing units” for these charges is literally
correct.
If these newspaper charges are restricted to payment by the
Legislature only they would be discriminated against by having to
wait until the next session of the Legislature, and further by
beiilg made contingent upon an appropriation by a subsequent Legls-
lature for their payment.
Mr. :ilwin E. Pape, page 5 Opinion No, WW-1379
But the evident purpose Was to grant some kind of preference
in gapmcnt of these charges. This td?s by means of the additicnal
lia i ity for their payment, This purpose is clearly stated
In .ittorney General Opinion No. V-1453 (1952) which states that
.\rt. 7333
!I
. . . was passed to ameliorate the
hardship that might sometimes result from
the long delay in the collection of publi-
cation costs where one of the taxing units
became the purchaser at the first sale. . . .'
(underscoring added).
That opinion further stated with reference to the new liability
.;mposed by the 1951 amendment to Art. 7333
1,
that rlor to the enactment
of S&at; Bill r731, Acts 52nd Leg.,
R.S. 1951, ch. 334, p. 576, amending
A~.tlcle 7333, V.C.S., there was no law
that made the State or county liable for
publication costs in delinquent tax suits. . . .'
In so far as the following prior opinions of the Attorney
General ma conflict with this o lnlon, they are overruled:
-_---_-.
Nos. o-643( (lg45), o-6352 (19457, o-3089 (1941). o-1695 (1940)
anti O-1593 (i939). These conflicts arise because of amendments
to Jrts. 7333 and 7345b, Section 9, subsequent to these opinions.
SUMMARY
1. One to whom newspaper charges for publishing cl-
tations and notices of sheriff's sale in suits
for delinquent ad valorem taxes are due may ln-
voke the provisions of Art. 7333 and make claim
to the Leglsloture for payment of his charges;
or such publisher may wait until the land Is
sold by the taxing units who purchased it at
delinquent ad valorem tax foreclosure sale
for payment of his charges under Art. 73&b,
Section 9.
MI-. Alwin E. Pape, page 6 Opinion No. W-1379
2. No county can pay the proportionate part of
these newspaper charges imposed by Art. 7333
upon the State.
Yours very truly,
WILL WILSON
AttoFney -General of Texas
W. E. Allen
Assistant
WEA:rk
.iPPROVED:
OPINION COMMITTEE:
W. V. Geppert, Chairman
Gordon Zuber
Bob Patterson
Frank Booth
Pat Bailey
REVIEWEDFOR THE ATTORNEYGENERAL
BY: Leonard Passmore
Untitled Texas Attorney General Opinion
Combined Opinion