OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

Bon. ilaok Wleah 

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& prooeedire4 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 

ssdrr ol' rruah sale. 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 oonsidsmtion, thore are ten aore of tin4 whloh are 

taxed by six munioipalfties, to wit: Bbats, 

Oounty, Wainage MStsiot, Water BUtriOt Wayigatson bietriot, aad~ Inbepsn4dbnt Lsohaal D&?&et. 
Hon. Jack Wleoh, Page 2 

The taxes for the State of ?exas County, 

and the Drainage Distriot are oo i leoted 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.mg 8uit8 

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 Mntrlot 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 ArtiSubsequent thereto, the aaid Water 

M&lot sold the said property tq a private 

individual at the pribe ot $BOC, muue bethe edjudged value oi~$Re aald property in 

84id roreslceure suit;;.*. 

an4 in add fbreoloaure suit inoaats 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 

repreaentbing Said Water, Wtavlgatlon an4 Indopendent Bahool Metr;ri~te that the prcioeeda flmw 

#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 pear oent (14) of the princrtpal 4taOUaa 
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 property, and pal4 In oa8h, the remainder thereof 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 prooe646 in the 6616 of property under delinquent 

tu lien foreoloaure. (Art. IS&b). 

".W%th rererenoe 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 offlThe 64iie Aat, 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 Leglalature 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 iapleaded 46 part166 deienflant, but before the 

filing of the tax alaim, for the Btats and County 

In said duit, the ault 18 4lrml6ee4 at plalntiff'6 ooet, It haig been 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-4 not payable. 

*Thsrefore, we l laoer6ly request your 

advloe as to whiiR oounty attorney** fees provided for in Art. 9X313 46orue in Suit6 lnstltuted by tax 

"tf 

unit6 UIklOr Art. 9S45b. 

and In whloh the tat6 an4 County are lmpl6a4- 

e4 a8 partlea defendant, or intervene th6rel.n.* 

WO quote 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 6hhall hear OVld~OO upon the r~aonable 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; provfll64, that the burden of proof shall be on the 

owner or ownare of euoh propsrty In 44tablirhing the Yalr valuet or a4judged WSue 46 provld64 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 taxing unite having a delfnquent tat alaim again6t 

suoh prttperty of any pati thersof,'he??e been 

impleaded, toðer with all sxp6n666 of foreoloaure 6616 an4 suoh re66onable 4ttOPAOy'S 

foes aa may be lnourred by the lnterpl6a&6a or 

interveni~ taxing wilts, n& 6xoee41 

oq (I@$? of the aemunt cued for, 6u0 "& attorten per 

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 00Urli 006tS. 

"800. 0. 110 JWQH'ty sold iOr tan6 

under deoree in auoh suit shall be sold to 

the owner of said property, dlmotly or lndlreotly, or to 4nyono having 4n Interest 

th4reln, or to any party other than 4 taxlw 

unit vhrhich ie a party to the suit, ior lees 

than the amount O? tb adjudged value afOresaid 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 proJrrrty mad4 under deortttt 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 proportion 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 hereinabove 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, 

Psent under tleoree of oourt In said cult, the 

title to eeld property 8ha3.l be.bld In and 

hold by the t4xi.w ,unl$ $urohasing 6am6 for 

the US6 ': 

taxing uti ?@ $6 tildi tire’ pdrtlefi to ~the’bti*t 

;-e~*;t k&4 &.w+&, 

and whioh have been atYjud%ed In 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&leenta ag6lz.M the property 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~~ede themof 

4haU bet r4t34iv4a by it r0r aacount of ltself and all other oadd taxlug units adjtiged 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 proportion 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 loaat46." 

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 pay4rs 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 provided 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. 

t 

ay t~I~h~~~~e,,'~~~'~~~~~~~~~~~~~t 

axes for &hioh he Is Uable, togsther with admu4d fut4rset after the rlllng of suit berore~judgmont 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 ,ease suoh f4es shall be taxed as 
409 

Hon. Jaok Wiech, page 7 

oorts against the land to be sold uuder Judgmnt 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.e ther4ror." 

By Geotlon 9 of Art1414 7ZWb, supra, the beislature ha8 ep4oifloally pmv%dsd that all oosts an4 4xp4ns4s 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.e of the property Is made by th4taxlng unit 

whl4nk purohasad ths sam at the original sal4. In S4otlon 

9, supra, the &$iirrhltUXW epsclfdoally provld4d “and oosts 

and sxpenses shall not be papble until sale by suoh taxing 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 miaunts or their mapeotlve tax liens 88 4stablished In said Judgamnt. 

Geotlon d 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 attorn4y.s is8 of 106 Furthsrmors, no where in this seotlon 

Is it provided that lO$ puy be ohargtsd In every ease as 

oourt ooets for attorney's t448. It 16 provldsd, hou4v4r, 

that such reasonable ieea as rpalr bs inaurma by tba interpleader 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!8 would bs ahargeable 

as oourt oosts bsoaum that would be the tsaaonablm~attorney's reee that would bs lnourred by that partlaular lnterpleader 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.t would be 

chargeable as court coete. To bear this out ie tfie fact 

that the .:4t does 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 intsrvenlng 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 earn4 under 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 Dspartmsnt that the dietriot or oounty attorney is not 4ntitle&to the fees provldsd by Arti 7352, eupre, in tax 

euite f+l$ed under 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 

oriaed by statute. 

Trusting 

inquirk; we remain 

or allowed unless epeclfioally auththat the foregoing fully anawere your 

Very truly yours 

ATTORWEY 0EWERA.L OF TEXAS 

AW: AW