### WNEY GESNERAL
TEXAS

PRICE DANIEL ATTORNEY

CF.NER.4,. A~wrxiu 1s.mxas

April 30, 1952

Hon. Sam W. Davis Opinion No. V-1453 District Attorney Houston 2, Texas Re: Liability ofthe State and county for publication charges in tax foreclosure suits when the property is purchased by one ofthe Dear Mr. Davis: taxing units.

You request the opinion ofthis office upon the matter presented inyour written opinion toHon. H. L. Washburn, County Auditor ofHarris County, which you submit with your request. You present the following question:

Is the State or county or both liable to the publisher for the charges made for the publication of citations in delinquent tax suits filed by the State and county and for the publication 

### ofnotices of sale: (1) if incurred prior to the effective date ofS.B. 431; (2) if incurred subsequent tothe effective date of said bill?

You correctly state in your opinion to the County Auditor that prior to the enactment ,ofSenate Bill 431,Acts 52nd Leg., R. S. 1951,ch. 334, p. 576, amending Article 7333, V.C.S., there was no law that made the State or county liable for publication costs in delinquent tax suits. Baldwin v. .Travis County, 88 S.q. 480 (Tex.Civ.App. 1905); Nunn-Warren ublishm 

### :!;~~45 S.y.2, 651iTex. Civ.Az!. o. v. Hutchinson 1932, efrk ref.); qigC%;; lifford, 156S.W.2d 1006(Te Civ.App. 1941);Tex. ule 11a, Subdivisien 3. Section 9ofArticle 734513,V.C.S., expressly provided that where ataxing unit bought in the property, the costs and expenses should not be payable “until sale by such taxing unit so purchasing same.” Section 12-a ofArticle 7345b provided that where property was redeemed for a purchasing taxint unit, the redemption money should be distributed and applied in the same manner as provided in Section 9for the application and distribution ofthe proceeds upon resale ofthe land.

As amended by Senate Bill 431,Article 7333 now reads:

“In each case such fees shall be taxed as costs against the lands tobe sold under judgment for taxes, and paid out ofthe proceeds of sale of same after the

### :

un 

### W. Davis, page 2iv-1453) 

### ~HorbSC

taxes, penalty and interest due therein are paid, and 

### in
no case shall the State or county be liable therefor oxcept that where the State or other taxing unit is thencessful bidder at the tax sale, all charges due newspapers for the publishing of citations and notxes of sheriff ’s sale shall be paid by the county 

### andState a& other taxing units in proportion to thetaxes adjudicated to each.” (Emphasis added.)

In the emergency clause to this bill the LegMature recognized that there was no prior law that authorieed ataxing unit in adelinquent tax suit to assume and pay publication charges, but that such charges must be paid from the sale or redemption vi the land. The emergency clause reads in part as follows:

“The fact that existingstatutes donot provide for the payment of such charges

. . .”

This statute is limited’by its,express terms to cases where one ofthe taxing units becomes th&,purchaser at the tax sale and has noapplication to tax sales where an individual is the purchaser at the first sale. In other words, the law remains unchanged where an individual is the purchaser at the tax sale. In such a case the publisher must collect his publication charges as apart ofthe costs ofthe proceeds from the sale ofthe land or its redemption.

It is our opinion that Senate Bill~‘431 has no retroactive effect and speaks only prospectively and not retrospectively. State
v. Humble Oil &Refi.ning Co., 141Tex. 40, 169S.W.2d 707 (1943). A,s to publicatlon rests inc:czed prior to September 7. 1951,the effective date ufSenate Bill 431, the purchaser must still await a second sa1.eby the State or r:ount:yor &her purchasing taxing unit,
or until there is aredemption within the statutory time.

We pass next ta the second part ofyour question, that is, the liability ofthe State and county for publication costs in delinquent tax suits accruing subsequent to the effective date ofSenate Bill 431. Senate Bill ,431. was passed to ameliorate the hardship that might sometimes r,esult from the long delay in the collection of publication costs where one ofthe taxing units became the purchaser at the first sale. l3ythe express terms ofthis bill, this liability arises against the taxing units upon apro rata basis in proportion to the taxes adjudged to each immediately upon purchase by one ofthe taxing units. While Senate Bill 431constitutes pre-existing law for the payment ofthis cost against the State, there is presently no appropriation or other source from which the State’s part of such cost cou1.dbe paid. The publisher will therefore be required towait until the Le@?slature provides the
means bywhich the State’s part ofthese costs can be paid 

### beforeHon. Sam W. Davis, page 3 (V-1453)

he can obtain payment from the State. However, the county and other taxing units may pay their pro rata share of such costs incurred subsequent to the effective date of Senate Bill 431by appropriate proceadings applicable to the payment of claims by such taxing units. A claim for these costs against the county does not necessarily rest upon a contract between the commissioners’ court and the publisher, but upon a liability arising from the enpress term,6 ofSenate Bill 431. In other words, it may be paid by the county in the same manner as any other legal claim arising under statutory liability* We do not know whether there is any provision in the current budget ofHarris County to pay court c,osts, but if so, such costs cou1.dbe paid out ofthis fund. Ifno such fund is provided for in the budget, we think the budget might be amended to take care ofit under the ruling ofAttorney General’s Opinion 

### .v-857.

SUMMARY

Neither the State nor the county is liable for costs incurred for ~publishing citations and notices of sale in delinquent tax suits prior to September 7, 1951,the effective date ofS.B. 431,Acts 52nd Leg., R.S. 

### 1951, c& 334,p. 576, amending Art. 7333, V.C.S. Such costs can be collected only from the proceeds realized from the sale ofthe property by the 

### purchasing taxing unit or from the proceeds realized from aredemption ofthe propertyQ
The State and county are llable for publ.ication

. costs incurred in delinquent tax suits subsequent tothe effective date ofS.B. 431where the State, i,ounty, or other taxing unit becomes the puri.haser ofthe property at the first sale. The Sta,te”s p.corata share ofsuch t.:osts cannot be paid until the Le,gisl.ature makes an appropriation or provides some other means for payment, but the county may pa,y’such claims in the same manner inwhich it may pay any other legal~ clah properly presented.

APPROVED: ~W.V. Geppert Taxation Division Yours very truly,
PRICE DANIEL Attorney General

Mary K. Wall Reviewing Assistant Charles D. Mathews First Assistant 

### ByL iz%2cFJ d * Assistant

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