JOHN L. HILL 

Attorney General 

The Attorney General of Texas 

June 8, 1978 

Honorable Kerry Knorpp 

County Attorney 

Opinion No. H- 1179 

Rooni 303, Potter County Courthouse Re: Advertising of delinquent 

Amarillo, Texas 79101 tax sales. 

Dear Mr. Knorpp: 

You ask, in view of article 7276, V.T.C.S., if property to be sold for 

delinquent taxes at a sheriff’s sale need be advertised by publication in a 

newspaper where the lowest advertising rate obtainable is more than two 

cents per word for the first insertion and one cent per word for each 

subsequent insertion. 

In pertinent part, article 7276 reads: 

In making sales of real property for taxes, the 

Collector shall advertise the same for sale in some 

newspaper . . . for three successive weeks . . . ; and 

the publisher of such newspaper shall receive as 

compensation the legal rate of Two (2) Cents per word 

for the first insertion of such publication and One Cent 

per word for each subsequent insertion or such 

newspaper shall be entitled to charge for such publication at a rate equal to but not in excess of the 

lowest published word or line rate of that newspaper 

for classified advertising, and such fee shall be taxed 

as other costs of sale against such land . . . . If there 

be no newspaper published, in the county, or, there 

being a newspaper published in the county and the 

publisher thereof refuses to publish the advertisement 

at the price herein fixed, then the advertisement shall 

be made by posting the same for thirty (30) days 

previous to the day of sale, at the courthouse door and 

three other public places in the county . . . . 

(Emphasis added). 

P. 4759 
Honorable Kerry Knorpp - Page 2 (H-1179) 

You suggest that article 7276 is ambiguous and should be read to harmonize 

with rule 1178 of the Rules of Civil Procedure promulgated by the Texas Suoreme 

Court. Rule 117a concerns, among other things, the oublication of citations ‘in tax 

suits when the whereabouts of the-defendant isunknown; in pertinent part it reads: 

The citation shall be published . . . in some newspaper 

published in the county in which the property is located . . . . 

A maximum fee of two cents per word for the first insertion 

and one cent per word for the second insertion may be taxed 

for publishing the citation, but in no event shall the fee 

exceed the published word or line rate of that newspaper for 

like classes of advertising. If the publication of the citation 

cannot be had for this fee, chargeable as costs and payable 

upon sale of the property, as provided by law, ,and this fact 

is supported by the affidavit of the attorney for the plaintiff 

or the attorney requesting the issuance of the process, then 

service of the citation may be made by posting a copy at the 

courthouse door. . . . 

We need not determine whether article 7276 is ambiguous or in disharmony 

with Rule 117a, for both the statute and the rule have been impliedly repealed to 

the extent they conflict with article 29, V.T.C.S., which reads: 

Wherever any publication . . . is authorized or required by 

any law, gene,ral or special, to be inserted in a newspaper, 

the legal rate which such newspaper shall charge for such 

publication shall be the lowest published rate of that 

newspaper for classified advertising. 

. . . . 

This Act shall apply to all publications required by law, 

and it is specially provided that this Act shall apply to all 

citations or notices which are required to be published or 

may be published in delinquent tax suits and to notices of 

sale of real estate under execution, order of sale, or any 

other judicial sale provided for in Articles 3808, 4203, 7276, 

and 7342 of the Revised Civil Statutes of Texas, 1925.. 

(Emphasis added). 

Article 7276, V.T.C.S., was enacted in 1881 and last amended in 1941. Rule 

U7a was promulgated in 1947 and amended in 1950. Thereafter, article 29 was 

amended in 1961 to read as set out above. 

P. 4760 
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Honorable ~Kerry Knorpp - Page 3 (H-1179) 

Not only does article 29, as amended in 1961, expressly refer to article 7276, 

but the bill which amended article 29 contained the following language: 

AR laws or parts of laws in conflict with the provisions of 

this Act are hereby repealed to the extent of such conflict. 

See Acts 1961, 57th Leg., ch.’ 278, at 586. This language also effectively repealed 

mconsistent language in Rule 117a. 

The Rules of Civil Procedure are promulgated by the Supreme Court pursuant 

to authority found in article 5, section 25 of the Texas Constitution, and article 

173la, V.T.C.S. The power of the Supreme Court to promulgate rules is a limited 

power; and when a rule of the court conflicts with a legislative enactment, the rule 

must yield. Few v. Charter Oak Fire Insurance Co., 483 S.W.2d 424 (Tex. 1971). 

As modified by article 29, article 7276 requires the advertising of tax sales in 

a newspaper unless there is no newspaper in the county where the land is sold, or 

unless publishers of newspapers therein refuse to publish the advertisement at the 

lowest published rate of their newspapers for classified advertising. See V.T.C.S. 

art. 29a. 

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SUMMARY 

Tax sales should be advertised in a newspaper unless there is 

no newspaper in the county where the land is to be sold, or 

unless publishers of newspapers therein refuse to publish the 

advertisement at the lowest published rate of their 

newspapers for classified advertising. 

,&77&f& 

. 

,,’ :,’ Attorney General of Texas 

Opinion Committee 

jsn 

P- 4761