**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

HonorableH. A. Hodm8 county Auditor UIllIamaoncounty 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&

, inoludIn6AttornoyaSees unknownheirs, 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 praatloallyno vllue, leading Into very low plaoea on orceke and water arosked land, thu8 wou&d bring only a very small amount and not eutfIoIsntto oover all the Court ooats en& Attorneys fees end advertising, yet the servloes have baen rendered and the Interestedpartles fsal they should be paid, espeoislly tte Printers. The Printer Is noc a County ofri0imxHon. R. A. Hodges, page 2

In any respect and stateshe does not Intend to sdvertlserree, others feel the s.ame m~ag and I readily understsndtheir view point and agree they should be paid In some manner."

Articles 7331 end '7332, Vernon'sAnnotatedCivil Ctstutes,provide oertein fees In **tax SUitd**  **for** the rerlous offloers concernedand named therein. It will be noted that Article 7333, Vernon*8AnnotatedCivil .Ctatutos, expressly providesthat 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 expreeelyprovided "and In no osse shell the State and County be liable therefor." Roferrfng to the language of the abovementioned statutes In the ease or Grant, et 01, v. Ellla (Oomm.or App.) 50 3. Y. (2d),lO93, the Court said that "this languageoertalnlyevidencess dire& leglslatireintent 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 statutesare not applicableto or make no **rererenoe** to oompensetlon

allowed **attorney@** ad litem, appointedby the Court to representunknownheirs, unknown or non-reside&t
owners cited by publiertlonas providedby statute. It a11 also be noted thst Artlole 7331, providing oertsin fees ror the tax-oolleotorexprorsly**provides** *&at In no osse~shsll the State or County be liable for said fe~).~ Rula Ho. 2k1, (Rulesof Prectloeand Prooedure In Civil Aotions promulgsted by the SupremeCourt of Texas) pro~ldss:

??bere aervloehss been made by publloatlon, and no answer has been filed nor sppeersnoeeatered within the preaoribedtime, the Court shall appoint
an attorneyto 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 reasonableree 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, inoludingcostsot serving prooess, in any **suit** hereafterbroughtby 

### or In behalf or any taxing units for delinquenttaxes In which suits all oOher taring units having a delInquent tax olaim s~elnst suoh property of any perttharoo?,bar. been iinplaadad, togathm with 811 OXp8R886O? ?0~80108Ura8818 and auoh rereonsbleattorney'staea 80 may be inourred by the intarpla~ded or lnter+anfngtaxing unite, not axoesdin~ten par oant (10%)o? the aatmmt sued for, suoh rttornay'sfees to be sub eot to the approvalOS the acurt togetherwl i h suoh reanoneblaexpeneeaaa tha taxing unita may Inaur In proourlngdata and latoratation aa to the mma, identity and 1OOltlono? naoera~ryparties an& in proaurlng neoeaaary legal 

### deaorlvtlone o? the property, 8hsll **be** ohirgaible08
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 ~$6 pr oprto court in said 8uIt, the title to 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 proportionto the amtmt of the tar Ilen in rator O? a6Id reap8OtItataring tinIt a# established by **the** Judgment **in mid**  **suit, mid**  oosta **and ax**  pales shall not be payable until sale by such taxine uait so puroheelngmaw, 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&unknownheira,
we **eawma,ror** the purpoacm **or** thir oplmion, that you hmve **rerer4** eooe to attorneysad lltem appointed **~ndar** Rule 244. It is apparent tram the feats stated in your letter that the 

### taring quit purahaslngthe propertyat the original sale has ainoa wl.d mid property joinedby the other taxingunits 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 sxpanaaain deI.lnquent

tax wits (Art. 7345b) rhall be paid prior to the apportionmant

to the various taxing unite o? Chair raapadltaHon. 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 puroheaedthe 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 Seeror lxpanea~ mentioned in your lettermay be paid until ester the propertyhas been aold by the taxing unit whloh purohasedthe 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 lxpanaes mentioned In your latter0
The Co@ntf has no ruthorlty,whatromar,to pay all
or snr portion o? the sees and expeneasmentioned out o? oountg runda.

Yours very truly,
A%‘ToRKEY

OEBcI?IzAL

OF TEIW

v ATTOWBY GEXEFiAL OF TZ.&$ Ardall wllllama **A8alataat**