. .
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Iionorablo
@orga II.Sheppard
ComDtrollerof Iublla Acoounta
Dear Sir: opinion x00.o-643
we are in reooipt
quoatlng the opinion of the
matter. We quote from your
from Mr. A. 2.
partmnt oer-
an anawer-
you iron Mr. h. 'i.Lollers,
ung Coun$f end Parker County,.~
l ver io ua
io r eo lo r ur
lalaa
a un-
operty was purohaaod by the State
ldod by law In lueh oaaea. The
thass oaaea~hevonot been paid.
Haithar has the oam~lsaiondue me aa attorney~o
raea.
*The property ia now lubjoet to reaalo by
the aa tha two yoara haa elapsed from the
8tete
date of tho orlginal male. Thla la tru8 In lome
lnatanoea. T h e r e er a lomo othar oaaea in whi8h
the two yosra 11111not sxplre until August Of 1945.
!Ionorabla
CeOrp-3Ii..Ghepprd, T'aga2
"1 am not now notine md will not sot in tha
ospaolty for attorney for the 3tate in the handling
of dallnqusat taxoa In either county. I would
therefore appraoleta lf if you would advise ma am
to the following quaatl0na:
"1. Is the oourt ooata and oonulsslon due
the attornay ln suoh oaaaa payable lmmedlatoly
after orlglnal forsoloaura aale?
“2. Ii it is not abls after the orlglnal
roreoloaaresale then wIFn la it payable an6 If
payable by whom should the papaat be PM&@.
"3. Will I be sntltlad to oollsot the oom-
ml8aIum in the svant of ~aaala made after tha six
nontha period has axplred be&nine Janudry 1, 1945.
*In other rorda I would like to know whethrr
or not in the aventthese propertlea are ?OOold
after the air month8 haa lx p lr aduring
d whloh I
hava the tlmbof winding up all aults and litlga-
tlon, am I entitled to be pald.the oonmlaalon and
if ao by whom la it to ba paid.
" . . . ."
Alao, ason& other ltaaa, you anoloaad a oopy oi
the uiforr aalingaent tar oontraot betwaan Young County arid
A. P. Zallera, whioh, due to it8 great lansth, wa ahall not
quote hare&.
Seotion 9, Aztlolo 7%5b, V. A. C; S., in part,
provide8:
"If the property be aold to any texing unit
whioh la a arty to the judgPIat undar d8Oree of
ooivt In aa4d ault, tha title to said pro lrty
ahallbe bid in and held by the taxing 011 1:
t
purohaalng lama for the uaa aad baaoflt of ltaoli
and all other taxing unite rhloh are partlao to
tha suit and whloh have been adjudged ln sold
ault to have tax lion8 againat suoh property, pro
reta and in proportion to the amount of the tax
11-a in favor of eaia raapootlre taxing unit0 a0
eatabllahedby the judyant In aald suit, end ooata
and axpenaea ahall not be payable until sale by
auoh taxing unit so purohnalng same, and such
property ahnll net be aold by the taxing unit
purohaalneaaae for lsaa than ths adjudgad value
theraof or
the amount o? the judgpmnts againat
the propertyiF rs9A suit, whlohater 18 lowar,
without the writtan oonaont of all tixinf,unlta
whloh In aald judgment hate been found to have
tsx llura a¬ suah proparty; aanl whan auoh
pr~pe.Hiyla aOld by the taxing rmlt parohaaln&
same, the proeamla thareof shall bo raoalvod
by it for aooount of Itaelf and all other aald
taxing units adjudged In *old suit to have a
tax llan dgalnat auoh proparty, and after
paying 411 ooata and lx p ena o aahall
, be Qlatrl-
bated aauMg suoh taxing unlt8 pro rata aa In
proportl+ to the amount of tholr teu llsnn
a6aln8t aooh proparty ea latabllahed In said
judgracmb. . . .
rFro~14ed that if lalo haa not baa aade by
auoh purehaalng taxing unit before 81~ mantha
after the redamptloa parlod provided in Ssotlm
12 hereof haa expired, it alull thm*after,ba
the alay Of tin 8hulfr P 05 wr1ttat roquut
trawany taXI~unltwh0 L l obtalnad a JuAe-
moat in aalA milt, to ~11 mid roperty at .~
pub110 outory to the hlghsrt bidBlr for oaah
‘at tb prl~olpal antrmo*~ oi the oaurthouao
In the county uhwefn the land llaa, site?
&Iv- notidi of 0010 In t&a annnsr now pra-
aoribul ia aala of real act&a undar lXOOutiOih
The ~Sharlffshall apy4 the prooaeda
Zm*o;loh *ala, first, to tho payment Of all
ooata in *ala unit 4thaall ooata ana expanasa
of sale and roaala aa all lttornW0 iaea and
rbaaonable expanaea taxed aa oqata by the Court
in aaId ault and shall alatrlbute tho balemoe
l-lonorabls
George H. Sheppard, Page 4
maOzig thetarina units partiolpatlne in aald orlglnal
judgment pro rata and in proportion to the amount of
their tux lzlanaageinat a:lohproperty as aatabllahad
in said ju4~ent.m
Artlnla 7332, V. A. C. 5.. ln pnrt, protldoar
". . . .
*In all oaaea the orxlpanaatlonof la ldAttor-
nay ahall be TWO ($2.00) iJollarafor the first
traat~and Qa,a($1.00) Dollar ror ssoh aaaltlcml
traot up to fmr (b,), but aaid fss in uo oaae ~$0
exoaad Five (85.001 Dollar*. . . ."
Art1016 7333, V. A. C. S., provideor
'In aaah oaae auoh Sea8 ahell be taxed an
aosta agalnat the land to be sold under judgmant
for taxer, and paid out of the prooaado of aale
of mama after the taxea, pcaalty and lntcaeat due
:thsraon ara paid, and ln no oaes ahall tha State
OF oounty be liable therafor.*
..:, Artlola 7335, V. A. C. 5.. provides:
w~haaavar tha o~laalonara oourt of sly aounty
lftu *dirty 4aya written notlo* to the aounty atto?-
ney or diatrfot attorney to flla dalinqumt tax lulta
aad hi0 fallurr to a0 00, .ahalldoem it naaea*ary 00
apadicat, raid oourt may oontraot with any o atent
attorney to lnfc@oa or laaiat 7
in the lnfcuaaman of
the lolla8tIoaof 8ny delinquent Stata aad county.
tax00 for a u oeaitam tha tax**, penal$y arrQin-
tariat actuaPly aollaotad, and arid oourt la torther’
lathoriae& to pay ?or an lhetraot o? propaty laaaaa-
d OR an&mm and anrendaro6 from thr taxaa, lntar8at
and penalty Se bo oaUooted an luoh lmd8, but all
mob pa art ahd ~expaaaaa ahall be ooatingont uparr
the 00 J”aMion of auoh t8xa0, ,pan8lty an4 latoraat.
It ahall be the duty of the oounty attorney, or of
ths dlatrlot attornsy, wbare thsra is no ooaty
attorney, to aotlvdp aaaiat any person wlth whom
suoh oontraot ia mda, by filing and pushlne to a
epeedy COnOhHJiOn .%ll 8Uits fOI COll6OtiOn Of dS-
lln?uont taxsa, under any contrsot ~~6s (1s horain
abwe spcolfled; provided thst where any dlstrlot
or oounty attornsy shall fall or reuse to rib
an4 prosacute such aulta ln aood faith. he shall
not be actltled to any rsaa tlzarcfrom, but auoh
fees shall nevarthelsaa ba aollectad sa a part
of the ooats of scit findapplied on the ~aymsnt of
the acnreneatlonnllo~~d tta mttorncy proseouting
ths suit, end the attorney with whom *uch aontraat
haa bean mad6 ia hereby full9 empowerad and author-
ized to prooaed in suoh suits without the jolndar
and aaalataace or aald county or dlstriot attorneys.*
In ~1s~ 0r the raoto aubdtted, and mm oarsrub
ly ~onaidsrlngtha pertinent statutory provialona end the
tems or the oontreat et&mltted, you are advle.ad that the
ooak and oommlnalona refarrul tori11 not be payable until
ths property is 8old by the taxing wit. iih;ha&l auoh propety
is aol4 in the matmar provided by law, the Shrift ahall then
apply the prowada first to the paymsat of eapumea, fwa,
eta.* whloh hava been taxed am ooata, to ahloh various par-
tlsa ma9 be entitled, and he shall dlatmibuta.thi balaaoo
,e-. among fhs tarlag units pro rata and ln proportion to thalr
tex liens againat sold proport9. Mth reforanoa to tha Stata
and County aa taxing units, it ia our oplnla~ t&t the pro-
portfonatsamount.rem,alnlng to the orsdlt of the'Stats and
County after ooeta have been paid, should ba paid to the
County Tax Assessor and Collaotor. Ehsn th6 d6lin:usnt
tax atto?anay haa tllrd suit during the term ot the contrcot
and aauuvaa a judgment oa srld ault in tha trial aourf
within rtx month6 from the tarolaatloa data ot the contract,
wa think that asld a tto r a a yha8 lstablfrhad his interoat in
the prooesda of s&d ju@nant, and that at suoh tirr~as the
tsxlng unit aotually oollsots the mo~e9 on aald judgoant
8sourtM by the efforts of sald attoraay, he 18 entitled to
‘rsaeiw his psroeatnga (lO$) of the sons9 aotcally oo~aotsd,
less muoh amount, if any, that ma9 have been. appllad oa his
oompsnaetlonln the form of fstn tarad aa aoat6, under the
provfdons 0r Arti 7335. After the aoats hnvn barn paid
end the County aaffStats*6 pro rata amount ot the money frorp
the judgment ham been teorlted, auah amount of ootanla~lm
ea ma9 be due ta the delinquent tax attornap ahoutd be paid
to tmlb attorney by the County Tax Aaaaaaor and ColeOtW
snd should be properly aaoountad to+ in the Tmi &mm~Or
'endCollector'smonthly report.
,. .
Yowe very truly
/?
Jmdat
Untitled Texas Attorney General Opinion
Combined Opinion