OFFICE OF **THE AlTORNEY**  

### GENERALOF 

### TEXAS
AUSTIN

Bon. ilaok

Wleah countyAttorney 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 arisenwith 

### e distrlbwtlon 09 oasb obtaIned ssdrr ol'rruahsale. The two method8 ion 

### eontended r0r cub set out in 

### Q4ftW Said pUmO6S and Wld08ed
or better explanation ef the qn*stSons

"In 

### the partioular trample &dcrr oonsidsmtion, thore are ten 

### aore of tin4whloh 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 DrainageDistriotare ooileoted by the **County**bressor aa Collator, and delinquenttax eult8 for aal4 

### aaenoiecl are proaeoutedby **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 sameattorney to br9.mg8uit8 for them to oollaot delinquent taxes.

"Upon the ten aore Involved tars8worn delinquentror 4 period of year% the total tax, penalty, lnterertan4 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 adjudgedvelue **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 

### allother taxing unite whfsh were parties to z;g suitby authorityof Sea. 0 of said ArtiSubsequentthereto, the aaid Water M&lot sold the saidproperty tq a private individualat the pribe ot $BOC, muue bethe edjudgedvalue oi~$Re aald property in 84id roreslceure suit;;.*.

**an4 in**  **add fbreoloaure**  **suit in**  oaats In thcarao~t of #lo 

### &me prbvd-, auwere 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 amountswere sritten into raid judemnt.

Tt ia now the 

### oontention of'the attorney repreaentbing

SaidWater, Wtavlgatlon an4 

### Indopendent Bahool Metr;ri~te that the prcioeeda flmw #aid sale should be dletributed 44 **set out**  

### in Exhibit *Bw snoloeedherewith, $nwhtoh the distriot oaurt oosta ooete of inveetl*tlon, and ten pearoent (14) of the princrtpal4taOUaaHon. Jaok Kleoh, Page 5

oi tax, penalty) Interest4ml line 006t, due ths 6614 Wetar titrlot, R6vleatlon Pistrictan4 Independent86hool M6trlot, 46 attorney*6 fees, are deduoted fnm the amount obtained 

### fromthe sale of eald property, and pal4 In oa8h, the remainderthereof 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 4istrlbutlonof 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 repreeentlngthe &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,*oertainlywas eluotsd by the Leglrlature wlthout having **before** 

### It Art. 'IMlllb, whloh latterA& w66 not passe4 until the M&h Leglalature in 1987.,


### “In lnetaneeswhere th6 State inetltutea the prooeedlng under Art. 734Sb, or whm 6m other taxing agenay lMtltISte6 66m6 6nd it 16 oarrled to judgment, there isno.lnoanvenlenoe
or dlffloulty in apply- the said Art. 753iZ fo~lo~~t4xlng of tees due thevarlow oounty

Hover, ln ln6tanoes lnwhloh 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 6genolesbrln@ng 6aYd Suit that th6 feesJaok Wleoh, PagO 4

due the County Attorney an4 provided for in Art. 7332, & not 4oorue 664 4x-4 

### not payable.
*Thsrefore,we 

### l

laoer6lyrequest your advloe as to whiiRoounty attorney** fees provided **for** in Art. 9X313 46orue in Suit6 lnstltuted **by** 

### tax

"tf unit6 UIklOrArt. **9S45b.** and Inwhloh the tat6 an4 County are lmpl6a4- e4 a8 partlea defendant, or interveneth6rel.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 Courtmy deem proper,whloh reaoonable felr value 60 **round** by th4 &Ul't 16 hereafter 6~6timO6 Stylsd

**‘ adjudged**  whet, whloh ta4du4ge4v41uet 6hdll be the value **an of**  the date **~of**the trial an4 shall not neoesearllybe the value at the tiau, the 466e66ment of th4 tax60was naae; provfll64, that the burden of proof shallbe on the
owner **or ownare** of euoh propsrty In 44tablirhing the Yalr valuet or a4judgedWSue 46 provld64 in thfe 6e0tlonmd, 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 4ellnquenttaxes inwhloh 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 lnourredby the lnterpl6a&6aor interveni~ taxing wilts, n& 6xoee41 oq (I@$? of the aemunt cued for, 6u0 attor"& ten per

ney 6 fees to be **aubjeat** ta @o appreaf. of the oourt t0g6therwlth 6uoh r6asoaabUtexp6n666 a6 the trring U&t6 may ln0ur in'progUti~@data and lnrorm4tlon46 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 ohargeablsa6 00Urli 006tS.

"800. 0. 110

JWQH'ty sold **iOr** tan6 under deoree in auoh suit shall be sold to the **owner**of saidproperty,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 adjudgedvalue 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 **de** ortttt Of OOUX% ln Sal6 4Ult t0 any p4rfy other than **any** auah taxing unit shallbelong an4 be distributedto **all** taxing unitswhioh are parties tothe 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 expsn606hereinabove made ohargeabl4 against euohprO46ed6 and to fully dlsoharge th4 judgment6ag4ln6i 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’

pdrtlefito ~the’bti*t 

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

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 resp4otivstaxing units a6 eatabllehedby ths judgment in said 

### suit, anclcost8 and 4xpen646 shall

### not be payable until 6414 by suoh taxing unit 40 purch46lng 64me an4 euoh property 4ha11 not 

### be &soldby 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 suchproperty is so1a **by** the taxing unit pumharlng earn, ths proo~~ede themof 4haU betr4t34iv4a 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 afterpaylng 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 T4xat1under thls Ssotion of this Aot may ba given by the County Tax Collector of the oounty inwhloh the propsrtp is loaat46."

Art1014 mse, V4rnon's Civil Statutes,proease that th4 oountp dr dlstriot attorner shallmpremnt the Btate aad oount]r”lnall suits 4galnst dellnqusnttax pay4rs and Ueflnlteiy provid4r asrtain t44a forth4 oountp
or distriotattorney for th4 servioss named therein. **W4** quote rrm this art1014 as follows~

0

....Provlded.that the rses herein provided for ia oonneotlonwith asUnq,uent tax suite shall ometltute th4 only fess that shall be ohargedbr said 4ffloer4 for prrpar- $3~3,fillrig,

lnatltuting, aud proseoutlag suits
on delinquent tax4s and seourlug ooll4etlon thereof, au4 all laws ia oonfllotherswlth ar4 hereby rep4al46.

tay t~I~h~~~~e,,'~~~'~~~~~~~~~~~~~t
axes for &hioh he Is Uable, togstherwith admu4d fut4rset after the rlllng of suit berore~judgmont Is taksn ageinsthim 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 shallbe **taxed** as

## 409

Hon. Jaok Wiech, page 7

oorts against the land to be sold **uuder** Judgmnt far tsxas, and paid out of~theproowds 

### of saleor sameafter th4 taxe8, penalty anu lntersst duo th4raon ar4 paid, and in no oas4 shall the State or oounty b4 1labl.e ther4ror."


### ByGeotlon9 of Art1414 7ZWb, supra, the beislature ha8 ep4oifloallypmv%dsd that all oosts an4 4xp4ns4s In the suit 

### under this **statute** shall **be** paid prior to the agportlanment to th4 various taxing

### unitsof th4lr rwpeotlve shams 

### andprw44d8 

### froathe 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 Ismade 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**

### paiduntilafter the property

### hasbeeasold by the taxing unit whloh pumhassd the mm4 In th4 flxst sa14 and artsr 

### tad sale, mid oosts ar4 

### tob4paid ilret out or 

### theprooseds or auoh sale and th4 balanosor 

### the proaeads or suah sals, after all oosts an& exp4ns44hata been paid, **mu&** ba distributed to all taxing

### unitewhleh

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** 

### theirmapeotlve

tax liens 88 4stablished 

### InsaidJudgamnt.

Geotlond of&%I014 IMlib, supra,dealswith 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 oourtooets 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!8 would bs ahargeable
as oourt oosts bsoaum that would be the tsaaonablm~attorney's 

### reeethat would bs lnourred 

### bythat

### partlaularlnterpleader ar intervening taxing unit. Hrm4ver, It that 88184 taxing

### al~trlctoontraotswith 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 tfiefact that the .:4t

does not provide fcr lO$ attorney'sfeea In evary oaee but providea for the allowanoe of attorney's retie a8 inourradnot exceeding 10$,

While Ysotlon 6 ofArtiole 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:

'...Suohreaeonable attorneyPa fees as incry be incurredby the interpleaderor intsrvenlng taxing unite....w

The partlouler language.. above quoted shows tha leglelatlva Intentionthat the same shallnot apply to the county attorney'e is4 or dietrlot attorney'sreee b4oaue4 of the raat that the State and oounty er4 prohibitedby 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 qusetionyou 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 oountywhere the dletriot or county attorney **does** not file an answ4r or olalm for the State and oountp. **Fee8**are primarily allowed ior some epeoifio servicepreformed end where no service la rendered no r44 oen be oharged oriaed by statute.

Trusting inquirk;we remain or allowed unless epeclfioallyauththat the foregoing fully anawere your

Very truly yours

ATTORWEY 0EWERA.L OF TEXAS

AW: AW