Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Honorable R. D. Stringer County Attorney Hall cmmty Mosphlr * Tsxar Dear Birr we have received ttor reque8tlng our ! opinion upon the above eta doe that said ll be pald out after ths tax.*, esae shall the 3tate suit.8hare 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 tilertat- UtOl 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 tsonayactually reasivad.* YOU are conoernsd with the.sl$uatiqn where tjae 4almtJTbEX 8Olh4tur, (18 tIW!tee iOr a indepM&tnt eehoul dimtriot, and "ther taxing uoitr, ha8 pur4harcnlprop4z-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.:ideaby Be&ions 9 nab U or Artiole 7345b, Vernon’u CI'vi1 atat- utes. 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 co- rral*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: Ir the propWtp b@ DO16 t0 a5r "844. 9. UniB whioh IS a party to the Jud&mant tflXiJW3 under dsorss of oowt ia said suit, the tltlr to said property shall be bid in and&ld b;r the taxing unit yuraharfng saprefor the use aad bonerit of itself and a11 other tiulng unita whhiahare 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 aamuntor 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 lwnaea ahall not be Dayable #dt;il aalr by such traxlniz unit so eW?ohatWIu 881110, and such tmmsrty 8heU.lnot be sold br ~tho taxing wilt $m6md.ng sam ror less than the adjudged value thsrsoi or the azn4wttor the judgasot4 against the proarrty in aald uuit, whl6hevsr ia lower, without the writtm eon- ssnt or all taxing units wUah in sa.idfudg- oent 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 pro- ceeds thereof shall be reoeivad by it for ae- oount 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‘llbe distributed among such taxing units pro rata and in pro- portion 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 depart- sent tiiatthe 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 pro- ceeds or such sale. Xiatrust that the foregoing fully amtters your inqufly. Yours very truly A’l’lXWxY 0TNWi.L OF TEWS Ass1 Stan% DBDrOO