OPFICL OF THE ATTORNRY QRNERAL OF TRXAR
AUSTIN
HoaorabloWaUer Caraon
county Attornry
EudapothCounty
81Orr4 Bhnoa, Toxra
War sir:
Will failure andananotice
ln a ault for ht 3x1tbo
neme of the s ju&mnt ren-
dorbtl in auoh t 4 purohaaer
whc e0qu after the suit
wae tile rendsradin
SUOh au%
Wo assum tha rtion is l*nd, ana that
th is la a lui
taxea and penaltloaduo by luOh drllnquent,un-
de* auoh regulationsas the teglalaturemay pro-
Yld4.~
.
416
Bmeroblo Walker Carson, pago I!
utiole 7172 or the IiwlatiCivil Statutsaof Texas lay8:
-411 tfice*upon rod propertyabull bt43
lien npoa such property tmtll the saw shall
h4rs bubm paid. ad should tho eaaeaaorrdi
to ~88980 aa r44l utata ior any on0 or more
yeera, thr An 8hall be 6004 for e7ory par
that he 8honld fell to asaw for; and ho ~IW,
in li8tiagpropertyCar tuor any yearthoro-
a fto r ,
la8eaa all the bark tax- dur thereo~~,
4ooortllng to the provisIon or this titlr.w
It la a well known rule cU law In Tom that
evuy puroharor
of l(md U ohugad 81th notlor of tax08
dU OIL 84id land 4Ad the tW UOll8 thereon. 14 th. 04U
of Taxas 9nnk WI Truab Goapny vs.’ Bankera~Lifo Company,
(ct. clv. .kpp.)
43 3. w. (Ed) 63l, the oourt aeid:
"+ a a Beotibn l6 utiala 6 of tha Con-
8titiMon rovidsa thei tuO8 on iaad shall be
a rtpeolal Pion thereon. ,wtlols7172 of the
Revised statuteaprovidesthat taxor upon real
propertyshell be a lion until 84414 lr4 p&I.
our oourtahold that 136ona oan be au iMocent
-rohaser of fund as agai&at tha lien held by
4 stateor city for tax48 duo. city of San
21;
Aatoaiov. Terrill (9'0~. Cit.App.)ZOE 8. 6.
Wl (errorref.);stat0Mortgage Corpar4tlon
Thwefoto, tho person who rottased the lcindin quS8tion
had notice that the Stat0 ci a a llra on sAti 144d to se-
ow paymentof the taxes.
It is a well knowa rule of l&w that “tax for@-
0108ur4~.84188 4~4 governed by the mama rules otexnlut:
Judloidlsales gemrallp. Lcwe tl. R. 3. x9 duy su3p1y
coppatty; (Tex. CRY. .;pp.)106 5. a. (Zd) 630. Snob la tho
rule aooordln&to Artlolis 7588, R. 0. S., whloh is in FB-
gUrd to tu suits, and which road8'i.n partaa follwa:
*The properporua8, lnoludingall reooxd
lion holdera,shall be n;\dopartiredotandaat
la such suit, nnd shall be ae~~d dth p’rooeaa
aad other prooeadlngahd thrmin as prwidai
EtnorabltWslker Carson,past S
b lsw in ordinaryfortol#wt suits in the
d I Strkt oourtrof thl5 *t&o: and in 0560
of foroolo5uro an ora& of salt shall i86ut
and the land e&t tmreunaor ls m other
&it ZIltr
be505 or rortarosuro; r * All 1
tbmploteahbrbln 5 bb Lit
prsborlbtdtar the sale of real e5tattunder
artoution.* (undbrsooring our8).
Rar ooms to the oo6ohasion that the tax foro-
olosur6proote % 586 la thI6 0850 ar5 gmm5U by the sams
rules as In ordinaryforeolosure suits,we beliersthat
your questionIs an6w6re&by Artisle2219, 8. c. s., whloh
readr as follomsr
Vihon an order foroolorl
real bstatt Is made in a
Its obitot tho forscloosuro
&oh order 8hufiShaooall the foroe ind'tf-
prorIdIngfor thb i66uanoeOS suo&osder.++I;”
(urulor5eorIng
ours).
That Statutespeciilo~y 6oYer6this o&se by virtue of the
provisionwbioh says that the gordor (of salt) shall have
all the for05 and effoot of a writ of pos5es6lonas between
the parties * + * and any psrson olaIti~n~5r thi drftnd-
ant to suoh 6.ultby asy r-t aaquired w suoh suit.*
In the oaas you ask about, thb p~shast~,@qu%ras Ned rl%ghts
IJlthb la&! aura the psadetloy Of the suit.
law suit, rroa alienat
ldrtrsslyeffsot the
Thomar, (Tex.CIT.
bboaosethe Stats osn fsrtolosaits lien and hare the pro-
trty sold, If nt@etsaw, in th e lmt manneraa if no On0
Lad purohastdIt dr;rIng tht pondbaby31 the 6Uit.
Honorablewalker Carson,pag6 4
oar att5uer to your Inquiryis that r0im0 to
file a 116 poad6n6notloe In 6 sult by tha ntrrtofor ad
ralorem taxss doaa not ruk8 a judp6nt renderudIn suah
suit intelida6 6.gaInst a purcbaror who aOquIrc4the pro-
pmty by deed after suit ~8 filed and before judpnt
~08 rsnder&
Toure very truly
cowtjr
AP~ROVEII~~ 2, lg40