. . 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Iionorablo @orga II. Sheppard 

ComDtroller of Iublla Acoounta 

Dear S ir: 

we are in reooipt 

quoatlng the opinion of the 

matter. We quote from your 

opinion x00. o-643 

from Mr. A. 2. 

partmnt oeran anaweryou iron Mr. h. 'i. Lollers, 

ung Coun$f end Parker County,.~ 

l ver io uia o r eo lo r ul ralaa a unoperty was purohaaod by the State 

ldod by law In l ueh oaaea. The 

thass oaaea~hevo not been paid. 

Haithar has the oam~lsaion due 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 orlginal male. Thla la tru8 In l ome 

lnatanoea. Ther e er a l omo 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 

ospaolty for attorney for the 3tate in the handling 

of dallnqusat taxoa In either county. I would 

therefore appraoleta lf if you would advise ma am 

to the following quaatl0na: 

"1. Is the oourt ooata and oonulsslon due 

the attornay ln suoh oaaaa payable lmmedlatoly 

after orlglnal forsoloaura aale? 

“2. Ii it is not 

IF 

abls after the orlglnal 

roreoloaare sale then w n la it payable an6 If 

payable by whom should the papaat be PM&@. 

"3. Will I be sntltlad to oollsot the oomml8aIum in the svant of ~aaala made after tha six 

nontha period has axplred be&nine Janudry 1, 1945. 

*In other rorda I would like to know whethrr 

or not in the avent these propertlea are ?OOold 

after the air month8 haa l x p lr aduring d whloh I 

hava the tlmb of winding up all aults and litlgatlon, am I entitled to be pald.the oonmlaalon and 

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 

quote hare&. 

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 l ama for the uaa aad baaoflt of ltaoli 

and all other taxing unite rhloh are partlao to 

tha suit and whloh have been adjudged ln sold 
ault 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 

eatabllahed by the judyant In aald suit, end ooata 

and axpenaea ahall not be payable until sale by 

auoh taxing unit so purohnalng same, and such 

property ahnll net be aold by the taxing unit 

purohaalne aaae for lsaa than ths adjudgad value 

theraof or the amount o? the judgpmnts againat 

the property iF rs9A suit, whlohater 18 lowar, 

without the writtan oonaont of all tixinf, unlta 

whloh In aald judgment hate 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 x p ena o aahall , be Qlatrlbated aauMg suoh taxing unlt8 pro rata aa In 

proportl+ to the amount of tholr teu llsnn 

a6aln8t aooh proparty ea l atabllahed In said 

judgracmb. . . . 

rFro~14ed that if l alo haa not baa aade by 

auoh purehaalng taxing unit before 81~ mantha 

after the redamptloa parlod 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 JuAemoat in aalA milt, to ~11 mid roperty at .~ 

pub110 outory to the hlghsrt bid B l r for oaah 

‘at tb prl~olpal antrmo*~ oi the oaurthouao 

In the county uhwefn the land llaa, site? 

&Iv- notidi of 0010 In t&a annnsr now praaoribul ia 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 l ttornW0 iaea and 

rbaaonable expanaea taxed aa oqata by the Court 

in aaId ault and shall alatrlbute tho balemoe 
l-lonorabls George H. Sheppard, Page 4 

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

maOzig the tarina units partiolpatlne in aald orlglnal 

judgment pro rata and in proportion to the amount of 

their tux lzlana ageinat a:loh property as aatabllahad 

in said ju4~ent.m 

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

" . . . . 

*In all oaaea the orxlpanaatlon of l a ld Attornay ahall be TWO ($2.00) iJollara for the first 

traat~and Qa,a ($1.00) Dollar ror ssoh aaaltlcml 

traot up to fmr (b,), but aaid fss in uo oaae ~$0 

exoaad Five (85.001 Dollar*. . . ." 

Art1016 7333, 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 prooaado of aale 

of mama after the taxea, pcaalty and lntcaeat due 

:thsraon ara paid, and ln no oaes ahall tha State 

OF oounty be liable therafor.* 

w~haaavar tha 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 may oontraot with any o 

7 

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 

P 

u oeaitam tha tax**, penal$y arrQ intariat actua ly aollaotad, and arid oourt la torther’ 

l athoriae& to pay ?or an l hetraot o? propaty l aaaaad OR an&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 dSlln?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 prosacute such aulta ln aood faith. he shall 

not be actltled to any rsaa tlzarcfrom, but auoh 

fees shall nevarthelsaa ba aollectad sa a part 

of the ooats of scit find applied on the ~aymsnt of 

the acnreneatlon nllo~~d tta mttorncy proseouting 

ths suit, end the attorney with whom *uch aontraat 

haa bean mad6 ia hereby full9 empowerad and 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 ~onaidsrlng tha pertinent statutory provialona end the 

tems or the oontreat et&mltted, you are advle.ad that the 

ooak and oommlnalona refarrul tori11 not be payable until 

ths property is 8old by the taxing wit. 

is aol4 in the matmar provided by 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 proportion to thalr 

tex liens againat sold proport9. Mth reforanoa to tha Stata 

and County aa taxing units, it ia our oplnla~ t&t the proportfonats amount .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 aauuvaa a judgment oa srld ault in tha trial aourf 

within rtx month6 from the tarolaatloa data ot the contract, 

wa think that asld a tto r a a y ha8 l stablfrhad his interoat in 

the prooesda of s&d ju@nant, and that at suoh tirr~as the 

tsxlng unit aotually oollsots the mo~e9 on aald judgoant 

8sourtM by 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 

oompsnaetlon ln 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 should be properly aaoountad to+ in the Tmi &mm~Or 

'end Collector's monthly report. 
,. . 

/? 

Yowe very truly 

Jmdat