669
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable H. A. Hodm8
county Auditor
UIllIamaon county
Ueorgctown,Text;s
Dear 3.r:
iaaIoner8'
I8 lloble tar any
your opinion
6 sula by the County, or
ed, and does not brIn&
, inoludIn6Attornoya Sees
unknown heirs, does the Coamlsrionera
utborlty to 6pprove the peyetentof tb
Ir portion, to the Clerk or the Court
em there Is not sufflolent mossy raodved
& 8 8616 does the County hew authorit to
pay the Printer, er their portlon, his ooet ror ad-
vertising?
"To deer the tar reoords several suits have
been tried In this County where the land IS of
praatloally no vllue, leading Into very low plaoea
on orceke and water aroskedland, thu8 wou&d bring
only a very small amount and not eutfIoIsntto oover
all the Court ooats en& Attorneys fees end advertis-
ing, yet the servloes have baen rendered and the In-
terested partles fsal they should be paid, espeoislly
tte Printers. The Printer Is noc a County ofri0imx
Hon. R. A. Hodges, page 2
In any respect and states he does not Intend to
sdvertlse rree, others feel the s.amem~agand I
readily understsnd their view point and agree
they should be paid In some manner."
Articles 7331 end '7332,Vernon's Annotated Civil
Ctstutes, provide oertein fees In tax SUitd for the rerlous
offloers concerned and named therein. It will be noted that
Article 7333, Vernon*8 Annotated Civil .Ctatutos,expressly
provides that In each case suah fees, meaning the fees pro-
vided for In Art. 7332, shall be texed a3 coat sgalnst the
lend, eto. It Is then expreeely provided "and In no osse
shell the State and County be liable therefor." Roferrfng
to the language of the above mentioned statutes In the ease
or Grant, et 01, v. Ellla (Oomm. or App.) 50 3. Y. (2d),lO93,
the Court said that "this language oertalnly evidences s
dire& leglslatireintent to expressly prohibit the rendition
of any judgment sglnst the Sate and County ror oosts, or
fees classed as suoh.* It will be noted that the above men-
tioned statutes are not applicable to or make no rererenoe to
oompensetlonallowed attorney@ ad litem, appointed by the
Court to represent unknown heirs, unknown or non-reside&t
owners cited by publiertlon as provided by statute. It a11
also be noted thst Artlole 7331, providing oertsin fees ror
the tax-oolleotorexprorsly provides *&at In no osse~shsll
the State or County be liable for said fe~).~ Rula Ho. 2k1,
(Rules of Prectloe and Prooedure In Civil Aotions promulgsted
by the Supreme Court of Texas) pro~ldss:
??bere aervloe hss been made by publloatlon,
and no answer has been filed nor sppeersnoe eatered
within the preaoribed time, the Court shall appoint
an attorney to defend the suit In behalf of the do-
fends&, and judgment shall be rendered 88 In other
oases; but, In every such ease a ratetemeat of the
evldonoe, approved end slgned by the judge, shall
be filed with the papers of the oauae as e part of
the reoord thereof. The court shall allow such
attorney a reasonable ree for aervIoes, to bc taxed
as a part or the oosts.n
Section 6 of Art. 7345b. V. A.~C. S., provides:
WAll court costs, inoluding costsot serving
prooess, in any suit hereafter brought by or In
behalf or any taxing units for delinquent taxes In
which suits all oOher taring units having a delIn-
quent tax olaim s~elnst suoh property of any pert
tharoo?, bar. been iinplaadad,togathm with
811 OXp8R886 O? ?0~80108Ura 8818 and auoh
rereonsble attorney'staea 80 may be inourred
by the intarpla~dedor lnter+anfngtaxing unite,
not axoesdin~ ten par oant (10%) o? the aatmmt
sued for, suoh rttornay's fees to be sub eot
to the approval OS the acurt together wlih suoh
reanonebla expeneea aa tha taxing unita may Inaur
In proourlng data and latoratationaa to the mma,
identity and 1OOltlon o? naoera~ry parties an&
in proaurlng neoeaaary legal deaorlvtlone o? the
property, 8hsll be ohirgaible 08 ooiwt OoBt8."
380. 9 o? Art. 7345b. V. A. C. S.,reab, lo pwt,
81 raii0tifa:
*I? the property be mold to my texlng unit
which ir 8 party to tba juQg&ent unbar d80ra8 OS
court in said 8uIt, the title to ~$6 pr oprto
ohrll be bib In and held by tha oaring ualt ur-
ahralng mme ?or the uaa and bonaiit o? ltra P? as6
all other taxing unit8 whlah era partiae to the
wit and whiah hate bean aajud&ea In mid allitto
hare trx llene egainst rush property, pro rata and
In proportion to the amtmt of the tar Ilen in
rator O? a6Id reap8OtIta taring tinIt a# established
by the Judgment in mid suit, mid oosta and ax-
pales shall not be payable until sale by such tax-
ine uait so puroheelng maw, and suoh property
Shall not be Sold by the taxin8unit purohralne &same
for less than the a4juBeted~81~8 thareo? or the
syt o? tha juQm.nte m&art the property in mid
. . . ."
When you ratterto attcpraeya repreeeatin&unknown heira,
we eawma,ror the purpoacm or thir oplmion, that you hmve rerer4
eooe to attorneys ad lltem appointed ~ndar Rule 244. It is ap-
parent tram the feats stated in your letter that the taring
quit purahaslng the property at the original sale has ainoa
wl.d mid property joined by the other taxing units omoernad..
In riaw o? the Iciragoing atetuterayou are ra~DpacAiul1.f advised
that it la the opinion o? this department thet #he Leglrlatura
h8s spsol?iaallyprovided that 011 ooate and sxpanaaa in de-
I.lnquenttax wits (Art. 7345b) rhall be paid prior to the
apportionmantto the various taxing unite o? Chair raapadlta
Hon. H. A. Hodges, page 4
shams and prOO@adB o? the tax 8618. 9tet6d dirr8r0ntip,
the eoste and axpaasae iaourred in suoh tax suits are not
payable until aftar sale o? the property is made by the
tazing unit whioh puroheaed the 8w1e at the original @ale.
In Saotion 9 (Art. 7345b) the Legielatun 8p@Qi?iOallr
proridadt “Aad oosts and expaneaa shell not be payable
until ula bg snob t8xIng units ao purohming the mm.*
lone o? the Seer or lxpanea~ mentioned in your letter may
be paid until ester the property has been aold by the taxing
unit whloh purohased the sama at the Sirat @ale. Aster such
sale, however, osld oosta are to ba paid flrrt out o? the
prOO@@diU 0s the nolo. In no event is. the State or County
liable for any o? the Sees or lx p a na es
mentioned In your
latter0
The Co@ntf has no ruthorlty,whatromar, to pay all
or snr portion o? the sees and expeneas mentioned out o?
oountg runda.
Yours very truly,
A%‘ToRKEYOEBcI?IzAL
OF TEIW
v
ATTOWBY GEXEFiAL
OF TZ.&$
Ardall wllllama
A8alataat