. .

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

Iionorablo

@orga II.Sheppard ComDtrollerof Iublla Acoounta

Dear Sir:

we are in reooipt quoatlng the opinion of the matter. We quote from your opinionx00. o-643

from Mr. A. 2.
partmnt oeran anaweryou iron Mr. h. 'i. Lollers,

ung Coun$f end Parker County,.~
l verioua

io reolo rura

l alaa unoperty was purohaaod **by** the State ldod by law In l

ueh oaaea. The thass oaaea~hevonot been paid. Haithar has the oam~lsaiondue me aa attorney~o 

### raea.

***The property**  ia now 

### l ubjoet to reaalo by the 8tete aa tha two yoara haa elapsed from the **date** of tho orlginalmale. Thla la tru8 In lome lnatanoea. There era lomo othar oaaea in whi8h the two yosra 11111 not sxplre until August Of 1945.!Ionorabla CeOrp-3 Ii..Ghepprd,T'aga

2

"1 am not now notine **md** will not sot in tha ospaoltyfor attorneyfor the 3tate in the handling of dallnqusattaxoa In either county. I would thereforeappraoletalf if you would advisema am to the followingquaatl0na:

"1. Is the oourt ooata and oonulsslondue the attornay ln suoh oaaaa payable lmmedlatoly after orlglnal forsoloauraaale?

“2. 

### Ii it is not IF abls after the orlglnal roreoloaaresale then w n la **it** payable an6 If payableby whom should the papaat be PM&@.

"3. Will I be sntltlad to oollsot the oomml8aIum in the svant of ~aaala **made** after tha six nonthaperiod has axplredbe&nine Janudry 1, 1945.

*In other rorda I would like to know whethrr
or not in the 

### avent these propertleaare ?OOold 

### after the air month8 haa 

### l xplrad during whloh I hava the 

### tlmb

of winding up all aults and litlgatlon, am I entitled to be pald.the oonmlaalonand if ao by whom la it to ba paid.

"

. . . ."
Alao, ason& other ltaaa, you anoloaad a the uiforr aalingaent tar oontraot betwaan Young A. P. Zallera,whioh, due to 

### it8 great lansth,wa quotehare&. oopy oi County arid ahall not

Seotion 9, Aztlolo 7%5b, V. A. C; S., in part, provide8

:

"If the property be **aold** to any **texing** unit **whioh** la a **ooivt** In aa



### 4 arty **to** the **judgPIat undar**  **d8Oree of**  d ault, tha title to said pro 

### l rty ahallbe bid in and held by the taxing 011 1: t purohaalng lama for the uaa aad baaoflt of ltaoli and all other taxing unite rhloh are partlao to tha suit and whloh have been adjudged ln soldault to have tax lion8 againat suoh property,pro reta and in proportion to the amount of the tax 11-a in favor of eaia raapootlre taxing unit0 a0 eatabllahedby the judyant In aald suit, end ooata and axpenaea ahall not be payable until sale by auoh taxing unit so purohnalngsame, and such propertyahnll net be **aold** by the taxing unit purohaalneaaae for lsaa than ths adjudgadvalue **theraof or**  **the amount**  **o? the**  **judgpmnts againat**  

### the propertyiF **rs9A** suit, whlohater 18 lowar, without the writtan **oonaont** of all tixinf, unlta whloh In aald judgmenthate been found to have tsx llura a¬ suah proparty; aanl whan auoh pr~pe.Hiy

la aOld by the taxing rmlt parohaaln& same, the proeamla thareof shall bo raoalvod by it for aooount of Itaelf and all other aald taxing units adjudged In *old suit to have a tax llan dgalnat auoh proparty,and after paying 411 ooata and l xpenaoa,

ahall be Qlatrlbated aauMg suoh taxing unlt8 pro rata aa In proportl+ to the amount of tholr teu llsnn a6aln8taooh proparty ea l atabllahed In said judgracmb.

. . . rFro~14ed that ifl alo haa not baa aade by auoh purehaalng taxingunit before 81~ mantha after the redamptloaparlod provided in Ssotlm 12 hereof haa expired, it alull thm*after,ba the alay Of tin 8hulfr P 05 wr1ttat roquut trawany taXI~unltwh0 L l **obtalnad** a **JuAe moat**  in aalA milt, to ~11 mid roperty at .~ pub110 outory to the hlghsrt bid Blr for oaah ‘attb prl~olpal antrmo*~ oi the oaurthouao In the **county** uhwefn the **land** llaa, site? &Iv- notidi of 0010 In t&a annnsr now praaoribulia aala **of** real act&a **undar** l **XOOutiOih** The ~Sharlff

shall apy4 the prooaeda Zm*o;loh *ala, first, to tho payment Of all ooata in 

### *ala unit 4tha all ooata 

### ana expanasa of sale and roaala 

### aa all lttornW0 iaea and rbaaonableexpanaea taxed aa oqata by the Court in aaId ault and shall alatrlbute tho balemoel-lonorabls George H. Sheppard,Page 4

..:, Artlola 7335, V. A. C. 5.. provides:

maOzigthe tarina units partiolpatlne in aald orlglnal **judgment** pro rata and in proportion **to the**  **amount of**  their tux lzlana

ageinat a:loh

propertyas aatabllahad in said ju4~ent.m

Artlnla 7332, V. A. C. 5.. ln pnrt, protldoar

"

. . . . *In all oaaea the orxlpanaatlon of l aldAttornay ahall be TWO ($2.00)iJollara for the first traat~andQa,a($1.00)Dollar ror ssoh aaaltlcml traot up to fmr (b,), **but aaid**  **fss in**  **uo** oaae **~$0** exoaad Five (85.001Dollar*.

. . ."

Art10167333, V. A. C. S., provideor

'In aaah oaae auoh Sea8 ahell **be taxed**  **an** aosta agalnat the land to be **sold** under judgmant for **taxer,** and paid out of the prooaadoof aale of mama after the taxea, pcaalty and lntcaeatdue :thsraonara paid, and ln no oaes ahall tha State OF oounty be liable therafor.*

w~haaavartha o~laalonara oourt of sly aounty l ftu *dirty 4aya written notlo* to the **aounty atto?-**  ney or diatrfot attorney to flla dalinqumt tax l ulta aad hi0 fallurr to 

### a0 00, .ahall doem it naaea*ary 00 apadicat, **raid** oourt mayoontraot with any o7 atent attorney **to** l

**nfc@oa or**  l

aaiat **in** the l

nfcuaaman of **the** l 

### olla8tIoa

**of 8ny**  **delinquent Stata**  **aad** county. tax00 for a Pu oeaitam tha tax**, penal$y arrQintariat 

### actua ly aollaotad,and arid 

### oourt la torther’ l athoriae& to pay ?or an l hetraot o? **propaty** laaaaad ORan&mm and anrendaro6 from thr taxaa, lntar8at and penalty Se **bo oaUooted**  an l uoh **lmd8, but**  all mob pa art ahd ~expaaaaa ahall be **ooatingont uparr**  **the 00** **J ”** aMion **of auoh**  **t8xa0,** ,pan8lty **an4 latoraat.**  

### It ahall **be** the duty of the oounty attorney,or of ths dlatrlot **attornsy,** wbare thsra is no ooaty **attorney,** to aotlvdp aaaiat any person wlth whom suoh oontraot ia mda, by filing and pushlne to a**epeedy COnOhHJiOn**  **.%ll 8Uits**  **fOI COll6OtiOn**  **Of dS**  lln?uont taxsa, under any contrsot ~~6s (1s horain abwe spcolfled;provided thst where any dlstrlot
or oounty attornsy shall fall or 

### reuse to rib an4 prosacutesuch aulta ln aood faith.he shall not be actltled to any rsaa tlzarcfrom, but auoh fees shall nevarthelsaaba aollectadsa a part of the ooats of scit find applied on the ~aymsnt of the acnreneatlon

nllo~~d tta mttorncy proseouting ths suit, end the attorneywith whom *uch aontraat haa bean mad6 ia hereby full9 empoweradand authorized to prooaed in suoh suits without the jolndar and aaalataace **or** aald county or dlstriot attorneys.*

In ~1s~ **0r** the raoto aubdtted, and mm oarsrub ly ~onaidsrlngtha pertinent statutory provialonaend the tems 

### or the oontreat et&mltted,**you are**  **advle.ad that**  **the** ooak and oommlnalonarefarrul tori11 not **be** payable until ths property is 8old by the taxing wit. is aol4 in the matmar providedby law, the Shrift ahall then iih;ha&l **auoh** propety apply the prowada first to the paymsat of eapumea, fwa, eta.* whloh hava **been** taxed am ooata, to ahloh various partlsa ma9 be entitled,and he shall dlatmibuta. thi balaaoo ,e-. among fhs tarlag units pro rata and ln proportionto thalr

tex liens againat sold proport9. Mth reforanoa to tha **Stata and**  **County aa**  taxing units, it ia our oplnla~ t&t the proportfonatsamount.rem,alnlng to the orsdlt of the'Stats and County after ooeta have been paid, should ba paid to the County Tax Assessor and Collaotor. Ehsn th6 d6lin:usnt tax **atto?anay** haa tllrd suit during the term ot the contrcot and aauuvaaa judgment oa srld ault in tha trial aourf within rtx month6 

### from the tarolaatloadata ot the contract, wa think that asld atto ra ay ha8 lstablfrhadhis interoat in the prooesdaof s&d ju@nant, and that **at** suoh **tirr~as** the tsxlng unit aotually oollsots the mo~e9 on aald judgoant 8sourtMby the efforts of sald attoraay,he 18 **entitled** to ‘rsaeiw his psroeatnga (lO$) of the sons9 aotcally oo~aotsd, less muoh amount, if **any,** that ma9 have **been.** appllad oa his oompsnaetlonln the form of fstn tarad aa aoat6, under the provfdons 0r Arti 7335. **After** the aoats hnvn **barn paid**  **end** the County aaff Stats*6 pro rata amount ot the money frorp the judgment ham **been** teorlted, auah amount of ootanla~lm
ea ma9 be due 

### ta the delinquent tax attornap ahoutd be paid to tmlb **attorney by**  the County Tax Aaaaaaor and ColeOtW snd shouldbe properly aaoountad to+ in the Tmi &mm~Or 'end Collector'smonthly report.,. .

/? Yowe very truly



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