OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Bon. ilaokWleah
county Attorney
Csmexml county
8r~~~rille, Texas
Bear 8lr:
on the above stat.4
question hae b
queetlon amben
the taxing.agenoies
e t5.M pa& prooeed-
ire4 Civil Statutes o?
forsoleea delinquent
ow arrived at the point
havin$ been u) foreolo1~4 upsn
ortain .qwetions have arisen with
e distrlbwtlon 09 oasb obtaIned
ssdrrol'rruahsale. The two method8
ion eontended r0r cub set out in
Q4 ftW Said pUmO6S and Wld08ed
or better explanation ef the qn*stSons
"In the partioular trample &dcrr oonsidsm-
tion, thore are ten aore of tin4 whloh are
taxed by six munioipalfties, to wit: Bbats,
Oounty, Wainage MStsiot, Water BUtriOt Wayi-
gatson bietriot, aad~Inbepsn4dbntLsohaalD&?&et.
Hon. Jack Wleoh, Page 2
The taxes for the State of ?exas County,
and the Drainage Distriot are oo ileoted by
the County bressor aa Collator, and
delinquent tax eult8 for aal4 aaenoiecl are
proaeouted by the County Attorney of thirr
county. The Watar f$atriotr Navigation
MatriOt, an4 Indepsndont Sohool Distriot
caoh ha6 It6 own as6elsOr an4 OOlleOtOrl
however, them three aunialpalltle~ have
employed the same attorney to br9.mg8uit8
for them to oollaot delinquent taxes.
"Upon the ten aore Involved tars8 worn
delinquent ror 4 period of year% the total
tax, penalty, lnterert an4 line ooat ror all
agenoies totaling $m, for whloh prinolpal
amount ju4gmnt wag taken in Our Dlatriot
Court under 8416 Art. 7WSb. The Cmrt in
ea%d proceeding fixed an adjudged velue undsr
8ao. 8 of maid ktlole, upon ths aaid ten
4or84 at &OO. The property was rold under
order cf sale an4 purchased by the Water Mn-
trlot fortha use and bemilt of ttsslt aad
all other taxing unite whfsh were parties to
z;g suit by authority of Sea. 0 of said Arti-
Subsequent thereto, the aaid Water
M&lot sold the said property tq a private
individual at the pribe ot $BOC, muue be-
the edjudged value oi~$Re aald property in
84id roreslceure suit;;.*.
an4 in add fbreoloaure suit in-
oaats In thcarao~t of #lo &me
prbvd-, au were ten per oant (1093)Of the tax,
penalty, intereat, and line oost, on eamunte
due the Water, WavigaCion, and Independent
Bohool Mstriato, allowed a8 attorney's feea,
whloh amounts were sritten into raid judemnt.
Tt ia now the oontention of'the attorney
repreaentbingSaid Water, Wtavlgatlonan4 Indo-
pendent Bahool Metr;ri~tethat the prcioeedaflmw
#aid sale should be dletributed 44 set out in
Exhibit *Bw snoloeed herewith, $n whtoh the
distriot oaurt oosta ooete of inveetl*tlon,
and ten pearoent (14) of the princrtpal4taOUaa
Hon. Jaok Kleoh, Page 5
oi tax, penalty) Interest 4ml line 006t,
due ths 6614 Wetar titrlot, R6vleatlon
Pistrict an4 Independent 86hool M6trlot,
46 attorney*6 fees, are deduoted fnm the
amount obtained from the sale of eald pro-
perty, and pal4 In oa8h, the remainder there-
of to be prorated amongrt the varlou6 taxing
4g6nol66, pro rata an4 in proportion to the
amounts of their respeotlve tax liens as e6-
tablished In 66ld jud@mnt.
" ........
*Kindly let u6 have the opinion of your
otiloe 46 to the proper 4istrlbutlon of pro-
oe646 in the 6616 of property under delinquent
tu lien foreoloaure. (Art. IS&b).
".W%thrererenoe to our 6e66Ib que6tlon.
Art. 9SSe, Revl66d Civil Statute6 of Texa6,
19E5, provl4ee for the tees of the County
Attorney ln repreeentlng the &ate an4 County
In 411 suits agrln6t delinquent tax payer6 and
also 6ets out the oompensatlbn for 6enloe6
ree4red therein by oertaln other oounty offl-
The 64iieAat, 46 finally 46mndea In
1931,*oertainly was eluotsd by the Leglrlature
wlthout having before It Art. 'IMlllb,
whloh
latter A& w66 not passe4 until the M&h Legla-
lature in 1987.,
“In lnetanees where th6 State inetltutea
the prooeedlng under Art. 734Sb, or whm 6m
other taxing agenay lMtltISte6 66m6 6nd it 16
oarrled to judgment, there is no.lnoanvenlenoe
or dlffloulty in apply- the said Art. 753iZ
fo~lo~~t4xlng of tees due the varlow oounty
Hover, ln ln6tanoes ln whloh a
suit 16 &ought under Art. IS&b by 6am other
taxing agenoy and the St6t6~4M Dounty are ia-
pleaded 46 part166 deienflant, but before the
filing of the tax alaim,for the Btats and County
In said duit, the ault 18 4lrml6ee4 at plaln-
tiff'6 ooet, It haigbeen th6 oontsntion oi the
taxing 6genoles brln@ng 6aYd Suit that th6 fees
Jaok Wleoh, PagO 4
due the County Attorney an4 provided for in
Art. 7332, & not 4oorue 664 4x-4not payable.
*Thsrefore, we llaoer6ly request your
advloe as to whiiRoounty attorney** fees pro-
vided for in Art. 9X31346orue in Suit6 ln-
stltuted by tax unit6 UIklOr Art. 9S45b.
"tftat6 an4 County are lmpl6a4-
and In whloh the
e4 a8 partlea defendant, or intervene th6rel.n.*
WOquote fhdiOB6 5I;6, 0 ut4 th6 flmt pclragnph
of Seotion 9 of Artlale 7MZlb, Vomon*a Clvll Annotated
6t4tutes 46 r0mtt:
*aeo. 5. bon the trial of 6414 oauae
the Court 6hhallhear OVld~OO upon the r~aon-
able fair ralue of the prop6rty tad ah611
inoorporat6 In its ~u4gIWat a findlna of th6
ma6anabl6 fair value thereof, la bulk or ln
pamel6, either or both, a6 the Court my deem
proper, whloh reaoonable felr value 60 round
by th4 &Ul't 16 hereafter 6~6timO6 Stylsd
‘adjudged whet, whloh ta4du4ge4 v41uet 6hdll
be the value an of the date ~of the trial an4
shall not neoesearlly be the value at the tiau,
the 466e66ment of th4 tax60 was naae; provfll-
64, that the burden of proof shall be on the
owner or ownare of euoh propsrty In 44tablirh-
ing the Yalr valuet or a4judged WSue 46 pro-
vld64 in thfe 6e0tlon md, provided further that
thi6 SeOtiOn Shall. Odly apply to tax66 whloh
are delinquent for the year lQS5 6nd prior yearn.
'8'30.5. dll OOUPt OOSt6, ~inOludiI@ OOStit
of aenlng proos66,~In any suit hereafter
brought by or inbehalf of any taxing unlta for
4ellnquent taxes in whloh suite all other tax-
ing unite having a delfnquent tat alaim again6t
suoh prttpertyof any pati thersof,'he??ebeen
impleaded, toðer with all sxp6n666 of fore-
oloaure 6616 an4 suoh re66onable 4ttOPAOy'S
foes aa may be lnourred by the lnterpl6a&6a or
interveni~ taxing wilts, n& 6xoee41 ten per
oq (I@$? of the aemunt cued for, 6u0
"& attor-
ney 6 fees to be aubjeat ta @o appreaf. of
the oourt t0g6ther wlth 6uoh r6asoaabUt exp6n666
a6 the trring U&t6 may ln0ur in'progUti~@ data
and lnrorm4tlon 46 to"&6 name, ldwiti~ty and
hOatiOn of n600tJ64~ p4rtl46 and in ppoouring
Hon. Jaok Wieoh, Page 5
neoesearp lo&al de6oriptions of the property,
Shall be ohargeabls a6 00Urli006tS.
"800. 0. 110JWQH'ty sold iOr tan6
under deoree in auoh suit shall be sold to
the owner of said property, dlmotly or ln-
dlreotly, or to 4nyono having 4n Interest
th4reln, or to any party other than 4 taxlw
unit vhrhichie a party to the suit, ior lees
than the amount O? tb adjudged value afOre-
said Of said property or the aggregate amount
of the judgments a@nst the property In sail:
suit, whlohever 16 l.cnrer,and the net proo4eda
or any 44le or Suoh proJrrrtymad4 under de-
ortttt
Of OOUX% ln Sal6 4Ult t0 any p4rfy other
than any auah taxing unit shall belong an4
be distributed to all taxing units whioh are
parties to the suit whloh by the judgment ln
said eult hava been found ta have tat liena
againat 8uoh property, pro rata and in propor-
tion to the amount8 of their respeoti?e tax
1lens a6 e6tabllehed in said judgment, but
any ex8ea6 in the pmOttOd6 of sale over an4
above the amount neos6aary to defray the oost6
of Wit and sale and other expsn606 herein-
above made ohargeabl4 against euoh prO46ed6
and to fully dlsoharge th4 judgment6 ag4ln6i
64ld property, 6ba11 be paid to the parties
legally tntltlsd to such ex0466.
YTeo. 9. If the property b6 tmld to
any taxing unit whloh in 4 party to the juhgi,
Psentunder tleoreeof oourt In said cult, the
title to eeld property 8ha3.lbe.bld In and
hold by the t4xi.w ,unl$$urohasing 6am6 for
the US6 ': ;-e~*;t k&4 &.w+&,
?@$6 tildi tire’pdrtlefi to ~the’bti*t
taxing uti
and whioh have been atYjud%edIn salt suit
to have tax 1lene against Such progsrty, prC
rata and in proportion to the amaunt of the
tax liens in favor of said resp4otivs taxing
units a6 eatabllehed by ths judgment in said
suit, ancl cost8 and 4xpen646 shall not be
payable until 6414 by suoh taxing unit 40
purch46lng 64me an4 euoh property 4ha11 not
be &sold by the taxIn& unit purohas$ng 6am8
far leas than the adjudged value thorsof or
ths amount of $he juU&leentaag6lz.M the pro-
perty in 64ld 'i&t, WhiOh4VOr is 1CW4r, with-
lion. Tack Wieah, rage 6
out the written consent of al1 taxing units
whioh In said jubgmnt have been found to
hav4 tax 1141~ against such propsrty; and
wh4n such property is so1a by the taxing
unit pumharlng earn, ths proo~~edethemof
4haU bet r4t34iv4aby it r0r aacount of lt-
self and all other oadd taxlug units ad-
jtiged In said suit to have a tax ll4n
a@nst suoh property, and after paylng all
ooets and expenses, shall bs distributed
among euahtaxiw units pro rata and in pro-
portion to the amount of their tax lisns
against suoh proparty as established In
said ju&fn4nt. Consent in behalf of the
Stat4 of T4xat1 under thls Ssotion of this
Aot may ba given by the County Tax Collector
of the oounty in whloh the propsrtp is loaat-
46."
Art1014 mse, V4rnon's Civil Statutes, proease
that th4 oountp dr dlstriot attorner shall mpremnt the
Btate aad oount]r”ln all suits 4galnst dellnqusnt tax pay-
4rs and Ueflnlteiy provid4r asrtain t44a forth4 oountp
or distriot attorney for th4 servioss named therein. W4
quote rrm this art1014 as follows~
0....Provlded. that the rses herein pro-
vided for ia oonneotlon with asUnq,uent tax
suite shall ometltute th4 only fess that
shall be oharged br said 4ffloer4 for prrpar-
$3~3,fillrig,lnatltuting, aud proseoutlag suits
on delinquent tax4s and seourlug ooll4etlon
thereof, au4 all laws ia oonfllot herswlth ar4
hereby rep4al46.
ay t~I~h~~~~e,,'~~~'~~~~~~~~~~~~~t
taxes for &hioh he Is Uable, togsther with admu-
4d fut4rset after the rlllng of suit berore~judg-
mont Is taksn ageinst him inth4 oaae, then,
only one-half ot the $444 taxable in suoh a ease,
as provided ror herein, shall be charged against
hlm....."
Art1014 7555, Varon*a Civil Gtatutae, xeads as
r0lm4:
*In eaoh ,easesuoh f4es shall be taxed as
409
Hon. Jaok Wiech, page 7
oorts against the land to be sold uuder Judg-
mnt far tsxas, and paid out of~the proowds
of sale or same after th4 taxe8, penalty anu
lntersst duo th4raon ar4 paid, and in no oas4
shall the State or oounty b4 1labl.ether4ror."
By Geotlon9 of Art1414 7ZWb, supra, the beis-
lature ha8 ep4oifloally pmv%dsd that all oosts an4 4x-
p4ns4s In the suit under this statute shall be paid prior
to the agportlanment to th4 various taxing units of th4lr
rwpeotlve shams and prw44d8 froa the tax sal4. It IS
oalled to your attsntlon, however, that ths oosts and 4x1
p4neea Inourmd In such a tax suit are not payable Wtll
titer sa1.eof the property Is made by th4taxlng unit
whl4nkpurohasad ths sam at the original sal4. In S4otlon
9, supra, the &$iirrhltUXWepsclfdoally provld4d “and oosts
and sxpenses shall not be papble until sale by suoh tax-
ing unit 40 pumhasfng sane, Hone of the oourt oosts or
axpmaes naa be paid until after the property has beea sold
by the taxing unit whloh pumhassd the mm4 In th4 flxst
sa14 and artsr tad sale, mid oosts ar4 to b4 paid ilret
out or the prooseds or auoh sale and th4 balanos or the
proaeads or suah sals, after all oosts an& exp4ns44 hata
been paid, mu& ba distributed to all taxing unite whleh
am partiss to th4 suit whioh by the judgment In said suit
have ba4n found to hava tax llemagalnst said property,
pro rata, and in proportion to ths miauntsor their m-
apeotlvetax liens 88 4stablished In said Judgamnt.
Geotlond of &%I014 IMlib, supra, deals with
what my be allowed as oourt oosts. 80 whirs in thls s40-
tlon does It provide that ta*ing units shall pay an attor-
n4y.s is8 of 106 Furthsrmors, no where in this seotlon
Is it provided that lO$ puy be ohargtsdIn every ease as
oourt ooets for attorney's t448. It 16 provldsd, hou4v4r,
that such reasonable ieea as rpalr bs inaurma by tba inter-
pleader or intarvsnillg tax143 units and not 4xeerdlng lO$
0r th4 amount 4~44 ror, may b4 ohargcrd. In other WOF&B,
If a taxing unit oontmmted with an attornsy to pap him
a% for his 44rvl440, th4n only this 5!8would bs ahargeable
as oourt oosts bsoaum that would be the tsaaonablm~attor-
ney's reee that would bs lnourred by that partlaularlnter-
pleader ar intervening taxing unit. Hrm4ver, It that 88184
taxing al~trlct oontraots with an attormy to pap hla,23%
Eon. Jack Wleah, Page 8
es his attorney's f4.;e,Only 10s Of that em0ur.twould be
chargeable as court coete. To bear this out ie tfiefact
that the .:4tdoes not provide fcr lO$ attorney's feea In
evary oaee but providea for the allowanoe of attorney's
retie a8 inourrad not exceeding 10$,
While Ysotlon 6 of Artiole 7345b, eupre, appliee
to all taxing unite, it is evident that the part whioh
refers to attornsy'e faae se court costs dcee not apply
to the oountg or dietriot attorney. This is true beoauee
thie aaction reeds, in pert, ae follows:
'...Suoh reaeonable attorneyPa fees as
incry
be incurred by the interpleader or intsr-
venlng taxing unite....w
The partlouler language..above quoted shows tha
leglelatlva Intention that the same shall not apply to the
county attorney'e is4 or dietrlot attorney's reee b4oaue4 of the
raat that the State and oounty er4 prohibited by Astlole
7333, eupra, from inourring any attorney’s fee. Tha fess
of the oounty or district attorney are eet out by Article
733Z, eupra.,and in no oae4 may the State or county be
liable for the earn4under Artlale 7333, supra, whloh article
also requires that said fee be charged a8 court oosts.
In anewer to your eeoond qusetion you are
reepeatrully edvisad that it is the opinion of this Ds-
partmsnt that the dietriot or oounty attorney is not 4n-
title&to the fees provldsd by Arti 7352, eupre, in tax
euite f+l$edunder Article 7345b, by a taxing unit other
then the State end oounty where the dletriot or county
attorney does not file an answ4r or olalm for the State
and oountp. Fee8 are primarily allowed ior some epeoifio
service preformed end where no service la rendered no
r44 oen be oharged or allowed unless epeclfioally auth-
oriaed by statute.
Trusting that the foregoing fully anawere your
inquirk; we remain
Very truly yours
ATTORWEY 0EWERA.L OF TEXAS
AW:AW