TEIEATTORNEYGENERAL OFmXAS

AUSTIN 11. TEXAS July 12, 1962 t?l@JVU& ./W-hux WVILL WILSON ATTORNEY GENERAL rTit.#le: 0-&4/y
0-L 35-.2 * o- 3ary D-/s~:s-/~ JO- &Z-S3 Mr. .2iwin E. Pape Opinion No. WW-1379 County Attorney Guadalupe County Re: Payment of charges due newsSequin, Texas papers for publishing of citations andnotices of sheriff ’s sale in delinquent Dear Mr. Pape: advalorem tax suits. You ask the opinion of this office with reference to payment of charges due newspapers for publishing citations andnotices of sheriff

’s sale in suits for delinquent advalorem taxes 1*Jhcn ataxing unit whois aparty to the suit purchases the land at sale for the delinquent taxes. Thetwo relevant statutes are i1rticles 7333 and 73’r5b, Sec. 9, Vernon’s Civil Statutes. Weparaphrase your three questions as follows: 1. Which of these twostatutes applies? 2. Whenthe County purchases the land maythe county pay the portion of these charges Imposed upon the State? 3. If the County cannot pay the State’s portion of these charges then howmaytheir payment be procured from the State? Art. No. 7333 reads as follows:

“In each case such fees shall be taxed as costs against the lands to be sold under judgment for taxes, andpaid out of the proceeds of sale of sameafter taxes, penalty andinterest due therein are paid, andin no case shall the State or county be liable therefor except that where the State or other taxing unit is the successful bidder at the tax sale, all charges duenewspapers for the publishing of citations andnotices of sheriff ’s sale shall be paid bythe county and State and other taxing units in tro ortion to the taxes adjudicated to each. P underscoring added)

.Mr. Uwin E. Pape, page 2 Opinion No. WW-1379

Article 7345b, Section 9, in its pertinent portion reads as follows:

“If the property be sold to any taxing

unit which is aparty to the judgment under decree of Court in said suit, the title to said property shall be bid In andheld by the taxlng unit purchasing samefor the use andbenefit of itself and all other taxing units which are parties to the suit andwhich have been adjudged in said suit to have tax liens against such property, pro rata andIn proportion to the amount of the tax liens in favor of said respective taxing units as established by the judgment in said suit, and costs andexpenses shall not be.payable until sale by such taxinf unit so purchasing same. . , .II (underscoring added).

This sec. 9of Art. 7345b further provides that whenthe land is sold by the taxing unit which purchased it at the foreclosure sale thatI,

. . . the proceeds thereof shall be received by or paid over to the taxing unit which purchased said property at the tax foreclosure sale, for the account of itself and all other taxing units adjudged to have atax.li.en against such property, and all taxing units so receiving said proceeds shall first pay out of the sameall costs and expenses of Court and of sale, anddlStribute the remainder amongall taxing units for which purchasing taxing unit purchased andheld said property, pro rata andin proportion to the amounts of their tax liens against said property as established in said judgment.

. . .‘I (underscoring added). In answer to your first question: Oneto whomthese newspaper charges are duemayelect to proceed for their collection untier Art. 7333 or hemaywait until the land is sold bythe taxing units andbe paid out of the proceeds of that sale. We explain this more fully in our answer to your third question. Weanswer your second question: Thecounty maynot pay the proportionate part of these charges which are imposed upon the State by the clear language of Art. 7333.Mr. Alwin E. Pape, page 3 Opinion No, WW-1379

In answer to your third question: Theproportionate part of these charges due by the State maybe paid in either of two ways. First: Pursuant to Article 7333, by presentation of claim to the Legislature. Weknowof noprovisions In the present appropriation bill nor of any other funds nowavailable to the State for payment of the State's proportionate liability,. Second: In the event the gland should be sold prior to payment authorized by the Legislature pursuant to Article 7333, then the State's proportionate part of these charges maybe paid out of its proportionate part of the proceeds of the sale of the land In accordance with the provisions of Art. 7345b, Section 9 (supra). Summarily stated, wehold that Art. 7333 Imposes aliability upon the State In addition to, andnot exclusive of, the liability for payment of these charges out of the proceeds of sale of the land as provided for in Art. 7345b, Sec. 9. Ourreasoning in support of this conclusion follows. Theitems "all charges due newspapers for the publishing of citations andnotices of sheriff's sale" covered by Art. 7333 clearly are aparticular class andasubgroup offthe more general kind of items, denominated by the above quoted provisions of Art. 7345b, Section 9, as "costs and expenses" and as "costs and expenses of court and of sale." Art. 7345b, Section 9was last amended in 1947, andArticle 7333 was last amended in 1951. With respect to these charges due newspapers, Art. 7333 is anexception to the more general provisions of Art. 7345b, Section 9. Clearly these two statutes are In pari materia. The following rules of statutory construction are applicable:

"Under the rules of statutory construction, statutes in pari materia should be construed together andwhere one statute deals with a subject in general terms andanother deals with apart of the samesubject in amore detailed way{ the two should be harmonized, if possible.' Culver v. Miears, 220 S.W.2d 200 (Civ.App. 1949, error ref.) "'It is afundamental rule that where the general statute, if standing alone, would include the samematter as the special act, and thus conflict with it, the special act willMr. Alwln E. Paps!, Page 4 Opinion No. WW-1379



## I be considered f; the exceptlon to the general statute, Hallum v. Texas Liquor Control Boar:,‘& S.W.2d 175 (Clv.App. 1942, error f ) Thel;;l’amendment to Article 7333 added the exception clause which is:

“except that where the State or other taxing unit is the successful bidder at the tax sale, all charges due newspapers for the publishing of citations andnotices of sheriff ’s sale &all be paid by the county and State and other taxing taxes adjudicated added.) In view of this newliability Imposed by the 1951 amendment, the repealing Section7 this amending Act, which states

“A.11laws and parts of laws in conflict with this Act are hereby repealed to the extent of such conflict”, Elearly refers to prlor laws which prohibited 1iabl;lty of the

. . . county and State and other taxing units.

. . for these newspaper charges. In other words, the laws repealed must be restricted to those laws which would conflict with the newrelief granted by this amendment. Also, this construction harmonizes the emergency provisions of the amending Act, being Sec. 4, which states

“The fact that existing statutes donot provide for the payment of such charges, creates anemergency.
. .‘I. Again, this provision whenlimited in its reference to the new relief granted by thls Act, andto the existing statutes and the fact that they did not provide for liability of “the county and State andother taxing units” for these charges is literally correct. If these newspaper charges are restricted to payment by the Legislature only they would be discriminated against byhaving to wait until the next session of the Legislature, andfurther by beiilg madecontingent upon anappropriation by asubsequent Leglslature for their payment.Mr. :ilwin E. Pape, page 5 Opinion No, WW-1379

But the evident purpose Was to grant somekind of preference in gapmcnt of these charges. This td?sbymeans of the additicnal lia i ity for their payment, This purpose is clearly stated In .ittorney General Opinion No. V-1453 (1952) which states that .\rt. 7333 !I

. . . was passed to ameliorate the

hardship that might sometimes result from the long delay in the collection of publication costs where one of the taxing units became the purchaser at the first sale.

. . .' (underscoring added). That opinion further stated with reference to the newliability .;mposed by the 1951 amendment to Art. 7333 1, that of S&at; Bill r7

rlor to the enactment 31, Acts 52nd Leg., R.S. 1951, ch. 334, p. 576, amending A~.tlcle 7333, V.C.S., there wasnolaw that madethe State or county liable for publication costs in delinquent tax suits.

. . .'

-_---_-. In so far as the following prior opinions of the Attorney General ma conflict with this olnlon, they are overruled: Nos. o-643( (lg45), o-6352 (19457, o-3089 (1941). antiO-1593 (i939). o-1695 (1940) These conflicts arise because of amendments to Jrts. 7333 and 7345b, Section 9, subsequent to these opinions.

SUMMARY 1. Oneto whomnewspaper charges for publishing cltations andnotices of sheriff's sale in suits for delinquent advalorem taxes are duemaylnvoke the provisions of Art. 7333 andmakeclaim to the Leglsloture for payment of his charges; or such publisher maywait until the land Is sold by the taxing units whopurchased it at delinquent advalorem tax foreclosure sale for payment of his charges under Art. 73&b, Section 9.MI-.Alwin E. Pape, page 6 Opinion No. 

### W-1379

2. Nocounty can pay the proportionate part of these newspaper charges imposed byArt. 7333 upon the State. Yours very truly, WILLWILSON AttoFney -General of Texas

W.E. Allen Assistant WEA: rk .iPPROVED: OPINIONCOMMITTEE: W.V. Geppert, Chairman Gordon Zuber BobPatterson Frank Booth Pat Bailey REVIEWED

FORTHEATTORNEY GENERAL BY: Leonard Passmore