OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable R. D. Stringer
County Attorney
Hall cmmty
Mosphlr * Tsxar
Dear Birr
we have received ttor reque8tlng our
! opinion upon the above eta
doe that said
ll be pald out
after ths tax.*,
esae shall the 3tate
suit.8hare been riled.by an
1 Ulrtriat, and ~II provide&
. 8. the other taxing units
saded. ~2%~ mitt8 proaaeded to
. ortIers of sale issued.
pertynas bid in by the oounty tax-oolleator
a8 trustee for all taring units. The ques t1on
is whether the.county should pay the varioue
offlaers their teas and the ooat of pGbliehiog
the notiE of the sheriff*8 sale.
HonoWble H. D. Stringer, pass 8
*I am of the opinion that u5daT tilertat-
UtOl QUOtOd in thU fitat paX%iigTaph
the OOU5ty
8hould not gey these coat*, but rather that
the payment will hem to wait until such tieis
as the property may be sold and tsonayactually
reasivad.*
YOU are conoernsd with the.sl$uatiqn where tjae
4almtJTbEX 8Olh4tur, (18 tIW!tee iOr a indepM&tnt eehoul
dimtriot, and "ther taxing uoitr, ha8 pur4harcnlprop4z-Q
at the algina P tax r?racloaure ss.14,but whfah property
haa not boon 8old by said count7 tax colleotor; at private
sale, or by the sh0rirr 0r said oountf, a0 pru.:ideaby
Be&ions 9 nab U or Artiole 7345b, Vernon’u CI'vi1 atat-
utes. You request information al) to nhether the ooilnty
should gay ths varloua oostr and oxpens+ taxed by tha
oourt in the original foraolo~uro 4a10, or whebhor tba par-
dent or ruoh aorta will hay4 to &wait ths rosa18 or aooh
propart~ and the aotual reoeipt of the proaseda of such co-
rral*trae the 'purohaBbr.
The proasdure you lnq4ltr about la answered in
Section 0 or Art1014 7SUib, V8r505'S Civil 8tatute8, whioh
reads in part aa r0ii0w8:
Ir the propWtp b@ DO16 t0 a5r
"844.
9.
UniB whioh IS a party to the Jud&mant
tflXiJW3
under dsorss of oowt ia said suit, the tltlr
to said property shall be bid in and&ld b;r
the taxing unit yuraharfng saprefor the use
aad bonerit of itself and a11 other tiulng
unita whhiahare partleo to the ault and wbish
harr been
adjudgrQ in oald suit to have tax
lians against suoh property, pro rat6 and in
proportion tom4 aamuntor ths tax libns in
favor or said teswctive taxiog un;t# a8 080
tabllahed by tha &dgmnt in r6ld W&t, and
c o sts snd lwnaea ahall not be Dayable #dt;il
aalr by such traxlniz unit so eW?ohatWIu 881110,
and such tmmsrty 8heU.lnot be sold br ~tho
taxing wilt $m6md.ng sam ror less than the
adjudged value thsrsoi or the azn4wttor the
judgasot4 against the proarrty in aald uuit,
whl6hevsr ia lower, without the writtm eon-
ssnt or all taxing units wUah in sa.idfudg-
oent ham been found to have tas lists agalnrt
Honorabls Ii.D. Strlnssr, Fags 3
suah propsrtp~ and when suoh property is sold
by the taxing unit purchssln~ uame, the pro-
ceeds thereof shall be reoeivad by it for ae-
oount of Itself and all other mid taxing
ueits adjudged in said suit to have a tax liso
against such property, and after paying all
costs and ex-rises,,sha‘llbe distributed
among such taxing units pro rata and in pro-
portion to the amount of their tax liens
against suoh property as established in said
judgment. . . .w (Undersaorlng ours)
Therefore, in a5mer to your question, you arm
respeaImlly advised that it is the opinion of this depart-
sent tiiatthe county should not pay the various costs and
expenses or the original foreclosure eels, and that such
oosts and expenses are not payable until the resale or rush
property by ‘the county and the actual reoelpt of the pro-
ceeds or such sale.
Xiatrust that the foregoing fully amtters your
inqufly.
Yours very truly
A’l’lXWxY 0TNWi.L OF TEWS
Ass1 Stan%
DBDrOO