OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable H. A. Hodm8 

county Auditor 

UIllIamaon county 

Ueorgctown, Text; s 

669 

Dear 3.r: 

iaaIoner8' 

I8 lloble tar any 

your opinion 

6 sula by the County, or 

ed, and does not brIn& 

, inoludIn6 Attornoya Sees 

unknown heirs, does the Coamlsrionera 

utborlty to 6pprove the peyetent of tb 

Ir portion, to the Clerk or the Court 

em there Is not sufflolent mossy raodved 

& 8 8616 does the County hew authorit to 

pay the Printer, er their portlon, his ooet ror advertising? 

"To deer the tar reoords several suits have 

been tried In this County where the land IS of 

praatloally no vllue, leading Into very low plaoea 

on orceke and water arosked land, thu8 wou&d bring 

only a very small amount and not eutfIoIsnt to oover 

all the Court ooats en& Attorneys fees end advertising, yet the servloes have baen rendered and the Interested partles fsal they should be paid, espeoislly 

tte Printers. The Printer Is noc a County ofri0imx 
Hon. R. A. Hodges, page 2 

In any respect and states he does not Intend to 

sdvertlse rree, others feel the s.ame m~ag and I 

readily understsnd their view point and agree 

they should be paid In some manner." 

Articles 7331 end '7332, Vernon's Annotated Civil 

Ctstutes, provide oertein fees In tax SUitd for the rerlous 

offloers concerned and named therein. It will be noted that 

Article 7333, Vernon*8 Annotated Civil .Ctatutos, expressly 

provides that In each case suah fees, meaning the fees provided for In Art. 7332, shall be texed a3 coat sgalnst the 

lend, eto. It Is then expreeely provided "and In no osse 

shell the State and County be liable therefor." Roferrfng 

to the language of the above mentioned statutes In the ease 

or Grant, et 01, v. Ellla (Oomm. or App.) 50 3. Y. (2d),lO93, 

the Court said that "this language oertalnly evidences s 

dire& leglslatire intent to expressly prohibit the rendition 

of any judgment sglnst the Sate and County ror oosts, or 

fees classed as suoh.* It will be noted that the above mentioned statutes are not applicable to or make no rererenoe to 

oompensetlon allowed attorney@ ad litem, appointed by the 

Court to represent unknown heirs, unknown or non-reside&t 

owners cited by publiertlon as provided by statute. It a11 

also be noted thst Artlole 7331, providing oertsin fees ror 

the tax-oolleotor exprorsly provides *&at In no osse~shsll 

the State or County be liable for said fe~).~ Rula Ho. 2k1, 

(Rules of Prectloe and Prooedure In Civil Aotions promulgsted 

by the Supreme Court of Texas) pro~ldss: 

??bere aervloe hss been made by publloatlon, 

and no answer has been filed nor sppeersnoe eatered 

within the preaoribed time, the Court shall appoint 

an attorney to defend the suit In behalf of the dofends&, and judgment shall be rendered 88 In other 

oases; but, In every such ease a ratetemeat of the 

evldonoe, approved end slgned by the judge, shall 

be filed with the papers of the oauae as e part of 

the reoord thereof. The court shall allow such 

attorney a reasonable ree for aervIoes, to bc taxed 

as a part or the oosts.n 

Section 6 of Art. 7345b. V. A.~C. S., provides: 

WAll court costs, inoluding costsot serving 

prooess, in any suit hereafter brought by or In 

behalf or any taxing units for delinquent taxes In 

which suits all oOher taring units having a delInquent tax olaim s~elnst suoh property of any pert 
tharoo?, bar. been iinplaadad, togathm with 

811 OXp8R886 O? ?0~80108Ura 8818 and auoh 

rereonsble attorney's taea 80 may be inourred 

by the intarpla~ded or lnter+anfng taxing unite, 

not axoesdin~ ten par oant (10%) o? the aatmmt 

sued for, suoh rttornay's fees to be sub eot 

to the approval OS the acurt together wl i h suoh 

reanonebla expeneea aa tha taxing unita may Inaur 

In proourlng data and latoratation aa to the mma, 

identity and 1OOltlon o? naoera~ry parties an& 

in proaurlng neoeaaary legal deaorlvtlone o? the 

property, 8hsll be ohirgaible 08 

380. 9 o? Art. 7345b. V. A. 

81 raii0tifa: 

*I? the property be mold to 

which ir 8 party to tba juQg&ent 

ooiwt OoBt8." 

C. S.,reab, lo pwt, 

my texlng unit 

unbar d80ra8 OS 

court in said 8uIt, the title to ~$6 pr oprto 

ohrll be bib In and held by tha oaring ualt urahralng mme ?or the uaa and bonaiit o? ltra P ? as6 

all other taxing unit8 whlah era partiae to the 

wit and whiah hate bean aajud&ea In mid allit to 

hare trx llene egainst rush property, pro rata and 

In proportion to the amtmt of the tar Ilen in 

rator O? a6Id reap8OtIta taring tinIt a# established 

by the Judgment in mid suit, mid oosta and axpales shall not be payable until sale by such taxine uait so puroheelng maw, and suoh property 

Shall not be Sold by the taxin8 unit purohralne &same 

for less than the a4juBeted ~81~8 thareo? or the 

syt o? tha juQm.nte m&art the property in mid 

. . . ." 

When you ratter to attcpraeya repreeeatin& unknown heira, 

we eawma,ror the purpoacm or thir oplmion, that you hmve rerer4 

eooe to attorneys ad lltem appointed ~ndar Rule 244. It is apparent tram the feats stated in your letter that the taring 

quit purahaslng the property at the original sale has ainoa 

wl.d mid property joined by the other taxing units omoernad.. 

In riaw o? the Iciragoing atetutera you are ra~DpacAiul1.f advised 

that it la the opinion o? this department thet #he Leglrlatura 

h8s spsol?iaally provided that 011 ooate and sxpanaaa in deI.lnquent tax wits (Art. 7345b) rhall be paid prior to the 

apportionmant to the various taxing unite o? Chair raapadlta 
Hon. H. A. Hodges, page 4 

shams and prOO@adB o? the tax 8618. 9tet6d dirr8r0ntip, 

the eoste and axpaasae iaourred in suoh tax suits are not 

payable until aftar sale o? the property is made by the 

tazing unit whioh puroheaed the 8w1e at the original @ale. 

In Saotion 9 (Art. 7345b) the Legielatun 8p@Qi?iOallr 

proridadt “Aad oosts and expaneaa shell not be payable 

until ula bg snob t8xIng units ao purohming the mm.* 

lone o? the Seer or l xpanea~ mentioned in your letter may 

be paid until ester the property has been aold by the taxing 

unit whloh purohased the sama at the Sirat @ale. Aster such 

sale, however, osld oosta are to ba paid flrrt out o? the 

prOO@@diU 0s the nolo. In no event is. the State or County 

liable for any o? the Sees or l xp a na es mentioned In your 

latter0 

The Co@ntf has no ruthorlty,whatromar, to pay all 

or snr portion o? the sees and expeneas mentioned out o? 

oountg runda. 

Yours very truly, 

A%‘ToRKEY OEBcI?IzAL OF TEIW 

v 

ATTOWBY GEXEFiAL OF TZ.&$ 

Ardall wllllama 

A8alataat