OFFICE OF THE AITORNEY GENERAL OF TEXAS
AUSTIN
~oonordl~ Jaak ?Fieeh
county Attolno~
a?own8rill*, To%88
1940, ,ou%ker us
yo u md to lhlbltr
quest for that OFti-
n that oplnlon, in
Vernon@8 Civil ztat-
juQed to Es flte
@&ant, whereas the
, fnaludiag eo8ter
was seven hun t&xi- units ~urolmsd
ltrclf an6 the other
property to l pri-
fits hundhd dollus, the
torasy'e fees in the am of
y and interest hul beon sl-
d a8 ao8tar
,P8ldmchiblt8
0a5b dirtrlbutloa of the pro-
iblt A the ton per QQnt
U ;not bo paid rime the property aid
to pay 8ll cort.8and bura due. Cndw
8ueh sttornsr@8 r888 W~FI set up ta
of the Costa, thur bola& t;irsn priority
In loootdu108 with OUT 58id OFill-
ion NO. lms, you 8ra ldtlrad that your 8xhibltB s'ets‘up
the proper o&hod of dirtzibutton with rmiwmce to ruoh
8ttorwP8 Sea8.
Tn your letter of August isa,1940, you requert
our opinion in ros~onro to thn following two quertlons:
"Firstt A ~UkiOi~l'CO~~O~tiOIl ti l*=,
prior to the snsatfmnt Of 6sid &tiOlQ 9343b,
“~Co”“.*“.r.*.^r. __^___ ^” ___.._- ._. -__._-..-..-.. __,...- I . . . ..-__ .--- ..-__ I-._ .- __.. -.. ..~.... --
t
8 certain piooe of prop
Ii+ for do~lnquen$ Ourr,
rwttnt of the judgmrat8 a&nati it, the urrtion
lrt8~8 whsther thm aOUr% oo8t8 in the 8afd ?or#mr
Suit WS ahargwbla l8 aoort Oo8t8 ia tb joist
tax tnit, and pmbls dollar for dollar,under
Sootion 6 of said Article 'IMSb, or only the pro
m,ta put Of said OOUrt OOSta Oan b8 CO~SOt86
by tha raid Muniolpality.
motion 6 ot &tiolr 734Sb, vtrnon's tiril ststuter,
read8 a8 follow8t
'.ul OOtUt OOst8, inoludi.us OOSb8 O? BOZT-
ing proo~88 in any suit hwodter brou@t by-.or
in behalf & 8ly tUb6 UaitS iOr d@lilkQUWL$ tU8S
in whioh Suit8 811 othar~tuiaq Uaita having l
4 r linq u r nt tax alaim a&IISt suoh property Of my
98rt theroct,h8VO bMn b&hadSd, toqether with
all UpQZl8.D Of iOX%OlQSUrQ Sala and SUOh r8aSOW
8bh SttO~~~c8 fO88 l 8 MY ?M IILOUWd by th0
intarplMde6 or intUTSnitt# %sxbIg UXiitS, not ox-
oeedltqten per sent, (101) a? the amount sued for,,
HOnOreblQ J4ok WlQoh, Pa@, 3
such 4ttOrtlOJ’S iQO8 t0 b0 SUbjSet to the 4ppr0~81
of the court tOgQthQr rith SuOh nuonablo ox-
p8nso8 es the texing Unit8 may inour in proaur-
ing dete and information PS to the me, identltiy
sad looetion of nOos88er~ parties end in proour-
ing nooe884ry lo& doSOriptiOn8 o? the pro?orty,
shall be ahargoabls a8 court oo8ts.w
In SoOtIon 9 o? said Aot it 18 prOYidod that when
property whlah her bO8n bought in by a taxing unit ?or the
U88 and bOns?it Of ItSQl? and other tUin8 IlilitS
18 801d
by S&id taxing unit whloh has thus puroharod th& s-e, the
prooood8 thoroo? shall be rooolvsd by it?or legeunt o? it-
self end all othei said taxing unit8 adjudgedin Mid 8uit
to hare a tex l&en ageinrt said prOpQrty, "and artor peylng
all ooets end lxpon8o8, shall be distributed 8mong 8uoh
tuing Units pra rota and Ln proportion to the amount o?
their tax lien8 against Suoh pr0pQrt.yas established in
Said judgcmnt.* As held in our opinion No. O-1695, the of-
?QOt O?.the eboYQ prO?iQiOllQ148 t0 giYQ priority to OOStS
end OX~QKISOSOYer'thQ tax reoovsry a? the rarloua taxing
it is also our opinion that thQ oo8ts and
UttitS. HclllQtor,
OXDOttSQB lW?OROd t0 in said SQOtiOn 9 and thU8 gi7Qn prior-
ity era tho OOStS and OXDStl888mQntloned in SQOtiOn 6 O?
said Act, that is, the oosts and roa3onabl.esxponsor in-
ourrod and allowQd in thQ partioular ?onolos~ro ault.
Hen00 then is no StQtUtQ whloh would MkO the OOStS in-
curred in the 1933 ?OrQOlOQuFQ suit prior to the tax olaim
Of th8 other tUhlg Ulite. ws do think, however, that the
OOStS iAalWrQd in that Suit when roduord to jUd@mt 8lOng
aid4 the tU olaine thon QXiSti.Zlg in behal? of thQ phinti??
texim Unit in that 0880 thonupon 0-Q to OOOUDY the 84QiO
StQtU8 a8 thQ tUQ8 therein recorQr4d. Our ejwiworto
J'OUr?ir6t qUQQtiOtl, thQrQ?OTO , 18 that thQ o sts Inourrod
In tho 1983 suit should bQ added to the tar a4aim o? thQ
mUniOip8l OOrpOratiOn r9UOYQring thet judgmQnt aridPOt up
?or pro rata peymQnt, rather than giving ths s&no priority.
AS noted ebots, tho only item8 &Yen priority
4rQ the OOStS and eQQn888 mentionedin SQOtiOSl 6 Of Art1010
934bb. T~Q O~Q Dollar foe ellarod>. tax oolleotor in
ArtiClQ 7531, RsYi8ed CiYil St4tUtQ8, i8:nOt $iVQIt Quoh
priority end it also shouldbe sot up for pr0 rate paytimnt