OPFICL OF THE ATTORNRY QRNERAL OF TRXAR 

AUSTIN 

Hoaorablo WaUer Caraon 

county Attornry 

Eudapoth County 

81Orr4 Bhnoa, Toxra 

War sir: 

Will failure 

ln a ault for 

neme of the s 

dorbtl in auoh 

whc e0qu 

wae tile 

SUOh au% 

andana notice 

ht 3x1 tbo 

ju&mnt rent 4 purohaaer 

after the suit 

r endsrad in 

Wo assum tha 

th is la a l ui 

rtion is l*nd, ana that 

taxea and penaltloa duo by l uOh drllnquent, unde* auoh regulations as the teglalature may proYld4.~ 
. 

416 

Bmeroblo Walker Carson, pago I! 

utiole 7172 or the Iiwlati Civil Statutsa of Texas l ay8: 

-411 tfice* upon rod property abull bt4 3 

lien npoa such property tmtll the saw shall 

h4rs bubm paid. ad should tho eaaeaaor rdi 

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 li8tiag property Car tuor any year thoroa fto r , l a8eaa 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 Con8titiMon rovidsa 

P 

thei tuO8 on iaad shall be 

a rtpeolal ion thereon. ,wtlols 7172 of the 

Revised statutea provides that taxor upon real 

property shell be a lion until 84414 l r4 p&I. 

our oourta hold that 136 ona oan be au iMocent 

-rohaser of fund as agai&at tha lien held by 

21; 4 state or city for tax48 duo. city of San 

Aatoaio v. Terrill (9'0~. Cit. App.) ZOE 8. 6. 

Wl (error ref.); stat0 Mortgage Corpar4tlon 

Thwefoto, tho person who 

had notice that the Stat0 ci 

rottased the lcind in quS8tion 

a a llra on sAti 144d to seow payment of the taxes. 

It is a well knowa rule of l&w that “tax for@- 

0108ur4~.84188 4~4 governed by the mama rules 

Judloidl sales gemrallp. Lcwe tl. R. 3. x 9 

otexnlut: 

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 FBgUrd to tu suits, and which road8'i.n part aa follwa: 

*The proper porua8, lnoluding all reooxd 

lion holdera, shall be n;\do partire dotandaat 

la such suit, nnd shall be ae~~d dth p’rooeaa 

aad other prooeadlnga hd thrmin as prwidai 
Etnorablt Wslker Carson, past S 

b 

I 

lsw in ordinary fortol#wt suits in the 

d Strkt oourtr of thl5 *t&o: and in 0560 

of foroolo5uro an ora& of salt shall i86ut 

and the land e&t tmreunaor l s m other 

be505 or rortarosuro; r * All 1 

tbmplotea hbrbln 5 bb Lit &it ZIltr 

prsborlbtd tar the sale of real e5tatt under 

artoution.* (undbrsooring our8). 

Rar 

% 

ooms to the oo6ohasion that the tax foroolosur6 proote 586 la thI6 0850 ar5 gmm5U by the sams 

rules as In ordinary foreolosure suits, we beliers that 

your question Is an6w6re& by Artisle 2219, 8. c. s., whloh 

readr as follomsr 

Vihon an order foroolorl 

real bstatt Is made in a 

Its obitot tho forscloosuro 

&oh order 8hufiShaoo all the foroe ind'tfprorIdIng for thb i66uanoe OS suo& osder. ++I;” 

(urulor5eorIng ours). 

That Statute speciilo~y 6oYer6 this o&se by virtue of the 

provision wbioh says that the gordor (of salt) shall have 

all the for05 and effoot of a writ of pos5es6lon as between 

the parties * + * and any psrson olaIti~n~5r thi drftndant to suoh 6.ult by asy r-t aaquired w suoh suit.* 

In the oaas you ask about, thb p~shast~,@qu%ras Ned rl%ghts 

IJl thb la&! aura the psadetloy Of the suit. 

law suit, rroa alienat 

l drtrssly effsot the 

Thomar, (Tex. CIT. 

bboaose the Stats osn fsrtolosa its lien and hare the protrty sold, If nt@etsaw, in the l mt manner aa if no On0 

La d purohastd It dr;rIng tht pondbaby 31 the 6Uit. 
Honorable walker Carson, pag6 4 

oar att5uer to your Inquiry is that r0im0 to 

file a 116 poad6n6 notloe In 6 sult by tha ntrrto for ad 

ralorem taxss doaa not ruk8 a judp6nt renderud In suah 

suit intelid a6 6.gaInst apurcbaror who aOquIrc4 the propmty by deed after suit ~8 filed and before judpnt 

~08 rsnder& 

Toure very truly 

cowtjr 

AP~ROVEII~~ 2, lg40