OFFICE OF THE AITORNEY GENERAL OF **TEXAS**

~oonordl~ **Jaak** ?Fieeh county Attolno~ a?own8rill*,To%88 **AUSTIN**

1940, ,ou%ker us you md tol

hlbltr **quest for**  that **OFti** n thatoplnlon, in Vernon@8 Civil ztatjuQed to Es flte @&ant,whereas the

, fnaludiag eo8ter was seven hun t&xi- units ~urolmsd ltrclf an6 the 

### other property to l pri**fits** hundhd **dollus,** the **torasy'e fees**  in the am of **y and**  **interest hul**  **beon sl**  d a8 ao8tar ,P8ld mchiblt8 0a5b dirtrlbutloa of the proiblt A the ton per QQnt U ;notbo paid rime the property 

### aid to pay 8ll cort.8 **and bura**  **due.** 

### Cndw **8ueh** 

### sttornsr@8 **r888 W~FI**  **set up**  **ta** of the Costa, thur **bola& t;irsn**  

### priority

In l oootdu108with OUT 58id OFillion NO. lms, you 8ra l **dtlrad** that your 8xhibltB s'ets‘up the proper o&hod of dirtzibuttonwith rmiwmce to ruoh 8ttorwP8 Sea8.

Tn your letter of August isa,1940, you 

### requert
our opinion in 

### ros~onro to thn following two quertlons:

"Firstt A ~UkiOi~l'CO~~O~tiOIl ti l*=, prior to the **snsatfmnt Of**  **6sid &tiOlQ**  9343b,

“~Co”“.*“.r.*.^r. __^___ ^” ___.._- ._. -__._-..-..-.. __,...- I

. . . ..-__ .--- ..-__ I-._ .- __.. -.. ..~.... --t



### 8 certainpiooeofprop 

### Ii+ for do~lnquen$ 

### Ourr,

rwttntof 

### the judgmrat8a&nati it, 

### the furrtion l rt8~8 whsther 

### thmaOUr% oo8t8 in the 8a **d** ?or#mr Suit 

### WS ahargwbla l8 aoort Oo8t8 ia tb joist 

### taxtnit,**and**

### pmbls dollarfordollar,under Sootion 6 of said Article 'IMSb, or only the pro m,ta put Of said OOUrt OOSta Oan b8 CO~SOt86 

### by tha raid 

### Muniolpality.

motion 6ot&tiolr **734Sb,** 

### vtrnon's tiril 

### ststuter, read8a8 

### follow8t

'.ul OOtUt OOst8, 

### inoludi.us OOSb8 O? BOZTing proo~88 in any suit hwodter **brou@t** 

### by-.or in behalf & 8ly tUb6 UaitS iOr d@lilkQUWL$

### tU8S **in** 

### whioh **Suit8 811**  othar~tuiaq **Uaita having**  l 4 rlinqurnt tax alaim a&IISt suoh property Of my 98rt 

### theroct,

h8VO bMn b&hadSd, toqether with all UpQZl8.D Of **iOX%OlQSUrQ** Sala and SUOh r8aSOW 8bh SttO~~~c8 fO88 l8 MY ?M IILOUWd **by** th0 **intarplMde6** or **intUTSnitt#** %sxbIg **UXiitS, not**  **ox** 

### oeedltq**ten** 

### per **sent,** (101) a? **the amount** sued for,,HOnOreblQ J4ok WlQoh, Pa@, 3

such **4ttOrtlOJ ’** **S** iQO8 t0 b0 **SUbjSet to**  the 4ppr0~81 of the **court** tOgQthQrrith SuOh 

### nuonablo ox**p8nso8** 

### es the texing **Unit8** 

### may inour **in** proaur**ing** 

### dete and information **PS** to the me, identltiy sad looetion **of** nOos88er~ **parties end**  **in proour**  ing nooe884ry lo& doSOriptiOn8 o? the pro?orty, shall **be** ahargoabls a8 court oo8ts.w

In SoOtIon 9 o? said **Aot it**  18prOYidod that

### when property whlah her bO8n bought 

### in by a taxing 

### unit?or the **U88** and bOns?it Of ItSQl?and other tUin8 IlilitS 18 801d by S&id taxing unitwhloh has thus puroharod th& s-e, the prooood8 thoroo? shallbe rooolvsd by 

### it?or 

### l egeunt o? itself end all othei said taxing unit8 

### adjudged in Mid 8uit to hare 

### a tex l&en ageinrt 

### said prOpQrty, "and artor peylng all ooets end 

### l

xpon8o8, shall be distributed 8mong 8uoh tuing Units pra rota and Ln proportion to the amount o? their tax lien8 against Suoh pr0pQrt.y as established in Said

### judgcmnt.* As held in our opinion No. O-1695, the of- ?QOt O?.the eboYQ prO?iQiOllQ 148 t0 giYQ priority to OOStS end OX~QKISOS

OYer'thQ tax reoovsry a? the rarloua taxing UttitS. HclllQtor, it is also our opinion that thQ oo8ts **and OXDOttSQB**  

### lW?OROd **t0 in**  

### said**SQOtiOn 9**  

### and **thU8 gi7Qn**  **prior** ity era tho OOStS and OXDStl888 mQntloned in SQOtiOn 6 O? 

### saidAct, that is, the oosts and roa3onabl.e sxponsor inourrod **and** allowQd in thQ partioular **?onolos~ro ault.**  **Hen00** then is **no StQtUtQ**  whloh would MkO the OOStS incurred in the 1933 ?OrQOlOQuFQ suit prior to the tax olaim **Of th8**  other **tUhlg** Ulite. **ws** do 

### think,however, 

### thatthe **OOStS iAalWrQd**  in **that Suit**  when roduord to **jUd@mt 8lOng**  aid4 

### thetU olaine thon **QXiSti.Zlg** in behal? of thQ phinti?? texim Unit in that 0880 thonupon 0-Q to OOOUDY the 84QiO **StQtU8** a8 thQ **tUQ8** therein recorQr4d. J'OUr

**?ir6t qUQQtiOtl,**  thQrQ?OTO Our ejwiworto

, 18 that thQ o sts Inourrod In tho 1983 suit shouldbQ added to the tar a4

### aimo? thQ mUniOip8l OOrpOratiOnr9UOYQring thet judgmQntaridPOt up ?or pro rata peymQnt, rather than giving 

### ths s&no priority.

AS noted ebots, tho only item8 &Yen priority 4rQ 

### theOOStS 

### andeQQn888 mentionedin SQOtiOSl6 Of Art1010 **934bb.** T~Q O~Q Dollarfoe ellarod>. tax oolleotor in ArtiClQ 7531, RsYi8ed CiYil St4tUtQ8, i8:nOt **$iVQIt** Quoh priority end it also 

### should be sot up for pr0 rate paytimnt