OFFICE OF THE AITORNEY GENERAL OF TEXAS 

~oonordl~ Jaak ?Fieeh 

county Attolno~ 

a?own8rill*, To%88 

AUSTIN 

1940, ,ou%ker us 

y o u md to l hlbltr 

quest for that OFtin that oplnlon, 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 prifits hundhd dollus, the 

torasy'e fees in the am of 

y and interest hul beon sld a8 ao8tar ,P8ld mchiblt8 

0a5b dirtrlbutloa of the proiblt A the ton per QQnt 

U ;not bo 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 oootdu108 with OUT 58id OFillion NO. lms, you 8ra l dtlrad that your 8xhibltB s'ets‘up 

the proper o&hod of dirtzibutton with 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 certain piooe of prop 

Ii+ for do~lnquen$ Ourr, 

rwttnt of the judgmrat8 a&nati it, the 

f 

urrtion 

l rt8~8 whsther thm aOUr% oo8t8 in the 8a d ?or#mr 

Suit WS ahargwbla l 8 aoort Oo8t8 ia tb joist 

tax tnit, and pmbls dollar for dollar, 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 6 ot &tiolr 734Sb, vtrnon's tiril ststuter, 

read8 a8 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 r linq ur nt 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 l 8 MY ?M IILOUWd by th0 

intarplMde6 or intUTSnitt# %sxbIg UXiitS, not oxoeedltq 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 tOgQthQr rith SuOh nuonablo oxp8nso8 es the texing Unit8 may inour in proauring dete and information PS to the me, identltiy 

sad looetion of nOos88er~ parties end in proouring nooe884ry lo& doSOriptiOn8 o? the pro?orty, 

shall be ahargoabls a8 court oo8ts.w 

In SoOtIon 9 o? said Aot it 18 prOYidod 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 unit whloh has thus puroharod th& s-e, the 

prooood8 thoroo? shall be 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 priority era tho OOStS and OXDStl888 mQntloned in SQOtiOn 6 O? 

said Act, 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, that the 

OOStS iAalWrQd in that Suit when roduord to jUd@mt 8lOng 

aid4 the tU 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 ejwiwor to 

, 18 that thQ o sts Inourrod 

In tho 1983 suit should bQ added to the tar a 4 aim o? thQ 

mUniOip8l OOrpOratiOn r9UOYQring thet judgmQnt arid POt up 

?or pro rata peymQnt, rather than giving ths s&no priority. 

AS noted ebots, tho only item8 &Yen priority 

4rQ the OOStS and eQQn888 mentioned in SQOtiOSl 6 Of Art1010 

934bb. T~Q O~Q Dollar foe 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