OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Eonoreble W. FL Barma
County kttornoy, drlsfbr Cottnty
imleroon, Tern8
.
8349
EoAorablo 0;. E. BlBrrOA,pago $2
land to bo sold under judgment for taxea, s::d paid
out the prooaeds
of of sale of sazua after the taxes,
penalty and intereat due thereon two paid, and In no
oase shsll ths State or oounty be liable therefix,’
“1 ehell appreciate the opl~lo~~o~ zho depart-
mont at tka aarllest posslblo date.
art1010 X55&, aupra, provides oartein itbe In tax
suits for tha various offioars oOnoorned end namd therein.
It will bo noted that Artlola 7333, supra, expressly provides
that In eaoh oaaa euoh faaa, meanin@ the fees provided ror IA
krtlals 7332, supra, ahall be taxed ea oosta againat the land,
eta. It Is then expresoly provided “end in no oaso shall tha
Stat6 and oounty bo 1labl.s therefor.* Roforrlug to tho language
in the above nSntioAed stetutos in the oaao of Grant, et al, vs.
l!21ls (Corn. App.) 80 B, K. (&I) 1095, th6 oourt safd that *this
languago oortalnly orldonoos a direot legislat5.ve Intent to OX-
prosslp-prohibit the rendition OS any judgment againat the 8tnta
and oounty lor oosts, or fess olassod as suoh.” It will be
noted that the above mentioned statutes .zra not applloablo to
or make no T~fOmnoO to oompons8tioA albwod attornays ad lltbsi,
appointed by the oourt to represent u~kmw~ helm, unknown or
non-rosldont owners oitod by publloatlon as provided by Artl-
018 %54Z, VernOA'S Amotatod~ Cl.+11 Statutes.
&?tiole 2158, Vwnon’6 Annotated Olvil Statutes, pro-
vides I
When service has been made by publioation,
end no entry has been filed, AAT appearsnoo entered.
within the tlmo presarlbod by law, the oourt shall
sppotit an attorney to defend the suit in behalf of
the Ilafondant, and judgment shall be rendered as fA
other oaros; but, in every ouoh 0880, a steto%ant
of the eriflenoa, approved and sl~m4 by the judge,
shell be filed with the papers of the oause as a
part of the reoord thereof. The oourt shall allow
stroh attorney a reasonable fee for hia aorvloa~, to
be ttixed OS part of the ooatsra
Section 6 of hrtiolo 7348b, Vernon’s Annotated Civil
3tatutes, provides;
Honorable %. E. Barron, page 3
“A31 court oosts, inoluding oosts of aerv-
ing prooess, in any suit hereofter’brcught by or
in behalf of any taxing units for delinquent taxes
in whfoh suits 011 other taxing units hsvo a do-
llnquent tr.x olalm a$sln:-t such property of any
pert thereor, have bean jmplcaded, together with
all expenses of foreolosure sale and euoh roason-
able attornep’a fees RS may be inourred by the ln-
terplaaded or lntorvenlng taxing units, not exooeding
ten per cent (10%) of the amount sued for, mob attor-
ney’s feee to be subject to the approval of the oourt
topethar with suoh reesonable expenses ea the texi-ag
units .%ay incur in proourlne data and information a8
to the mme, Identity nnd looetlon of neooasary pm--
tlae and In procuring necessary legal deaoriptlona
of the property, shall be ohsrgcable as oourt ooets.*
Saotlun 9 of Article 1346b, Varnon’a Annotated 01~11
Statutes, provides in part:
“Xf the proporty be eold to any tuflng unit
w’.?oh is a party to the jud~ient under deoreo 0r
court In aoid suit, the title to eeld pror:erty shall
be bid fn and held by the taxing unit purohaalng same
for the use and benefit of itself and all other taxing
units whlah are partiea to the suit and whioh have been
adjudged In said ault to have ti:x liens against suoh
property, pro rata and in proportion to the amount of
the tax liena in favor of said reepeotivo taxing unit8
aa established by the judgment in aald suit, and ooata
54 expanses shell not be I;ayablo until ealo by suoh
tc:xlne unit so F.urohaalnF ame, and euph property
shall not be sold by the taxing unit purchasing same
for leea than the edjudp+ci value thereof or the amoun$v
of the judgments aqelnzt th,a property 2.n said suit
Under the above ststed facts and in view of the fore-
going you are respectfully
S,t5tutee. advised that It 18 the
opinion of this department that the oomppensation allowed the
sttorneye ad lit&m must be taxed as a part of the ooste in auoh
oaaea and the same are not payable until sale of the land by the
taxing unit purehesiag tha snme. Therefore, your question is
respeotfully answered in the negative.
Yours very truly
FIRST ASSIS"ANT Ardsll WIlllam
ATTORNEY GENERAL Aeefrtant
t