OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable R. D. Stringer 

County Attorney 

Hall cmmty 

Mosphlr * Tsxar 

Dear Birr 

we have received 

! opinion upon the above eta 

ttor reque8tlng our 

doe that said 

ll be pald out 

after ths tax.*, 

esae shall the 3tate 

. 

suit.8 hare been riled. by an 

1 Ulrtriat, and ~II provide& 

. 8. the other taxing units 

saded. ~2%~ mitt8 proaaeded to 

ortIers of sale issued. 

pertynas bid in by the oounty tax-oolleator 

a8 trustee for all taring units. The ques t1on 

is whether the.county should pay the varioue 

offlaers their teas and the ooat of pGbliehiog 

the notiE of the sheriff*8 sale. 
HonoWble H. D. Stringer, pass 8 

*I am of the opinion that u5daT tile rtatUtOl QUOtOd in thU fitat paX%iigTaph the OOU5ty 

8hould not gey these coat*, but rather that 

the payment will hem to wait until such tieis 

as the property may be sold and tsonay actually 

reasivad.* 

YOU are conoernsd with the. sl$uatiqn where tjae 

4almtJT bEX 8Olh4tur, (18 tIW!tee iOr a indepM&tnt eehoul 

dimtriot, and "ther taxing uoitr, ha8 pur4harcnl prop4z-Q 

at the algina P tax r?racloaure ss.14, but whfah property 

haa not boon 8old by said count7 tax colleotor; at private 

sale, or by the sh0rirr 0r said oountf, a0 pru.:idea by 

Be&ions 9 nab U or Artiole 7345b, Vernon’u C I 'vi1 atatutes. You request information al) to nhether the ooilnty 

should gay ths varloua oostr and oxpens+ taxed by tha 

oourt in the original foraolo~uro 4a10, or whebhor tba par- dent or ruoh aorta will hay4 to &wait ths rosa18 or aooh 

propart~ and the aotual reoeipt of the proaseda of such corral* trae the 'purohaBbr. 

The proasdure you lnq4ltr about la answered in 

Section 0 or Art1014 7SUib, V8r505'S Civil 8tatute8, whioh 

reads in part aa r0ii0w8: 

"844. 9. Ir the propWtp b@ DO16 t0 a5r 

tflXiJW3 UniB whioh IS a party to the Jud&mant 

under dsorss of oowt ia said suit, the tltlr 

to said property shall be bid in and&ld b;r 

the taxing unit yuraharfng sapre for the use 

aad bonerit of itself and a11 other tiulng 

unita whhiah are partleo to the ault and wbish 

harr been adjudgrQ in oald suit to have tax 

lians against suoh property, pro rat6 and in 

proportion tom4 aamunt or ths tax libns in 

favor or said teswctive taxiog un;t# a8 080 

tabllahed by tha &dgmnt in r6ld W&t, and 

c o sts snd l wnaea ahall not be Dayable #dt;il 

aalr by such traxlniz unit so eW?ohatWIu 881110, 

and such tmmsrty 8heU.l not be sold br ~tho 

taxing wilt $m6md.ng sam ror less than the 

adjudged value thsrsoi or the azn4wtt or the 

judgasot4 against the proarrty in aald uuit, 

whl6hevsr ia lower, without the writtm eonssnt or all taxing units wUah in sa.id fudgoent ham been found to have tas lists agalnrt 
Honorabls Ii. D. Strlnssr, Fags 3 

suah propsrtp~ and when suoh property is sold 

by the taxing unit purchssln~ uame, the proceeds thereof shall be reoeivad by it for aeoount of Itself and all other mid taxing 

ueits adjudged in said suit to have a tax liso 

against such property, and after paying all 

costs and ex-rises,, sha‘ll be distributed 

among such taxing units pro rata and in proportion to the amount of their tax liens 

against suoh property as established in said 

judgment. . . .w (Undersaorlng ours) 

Therefore, in a5mer to your question, you arm 

respeaImlly advised that it is the opinion of this departsent tiiat the county should not pay the various costs and 

expenses or the original foreclosure eels, and that such 

oosts and expenses are not payable until the resale or rush 

property by ‘the county and the actual reoelpt of the proceeds or such sale. 

Xia trust that the foregoing fully amtters your 

inqufly. 

Yours very truly 

A’l’lXWxY 0TNWi.L OF TEWS 

Ass1 Stan% 

DBDrOO