"St ia our further opinion, howavar, ir ths property is not rdaemad rithin tha tm yaw periou thea t&a lien against thQ proparty for tares so 8aeaa8od subaaquozit to tha or&lnal unl tha pmportp foraoloosure stile i.s extinguishad should not be continued ba oaaa~aad upon tha current tax ro)la of th6 vrriow taring units in tha suit. " A oapy OS said Opinfoti So. 04884 is umlond hara- r0x your inftmatioa. In your l oocml quoatLoB you era oonoarnti wlth 8

rdtuuatlon wham one of th, taxiingt unit8 purehu*d the or5glPiL tax taroolooum rala, hald tha awi beyopd at ~ur~~tdan parioa in bahallf of itaalr and th6 other kdag unltr, and sub*aquaatly ml4 pro shy at a rloa Moran thm t*xaa, 1 rrtarert a rat panrlty one* te Batiluy &U wa8, la- ia tha OPQUUI, tax jutlsrnt. You raqueat tolvad Info- tlon tha pro- as to wh&h should Es dons with 8~~088. Co ballrva aotlwa you intp.al~~ about la aaawarad Liaotlon 9 of Artlola 98468 of Forwn~r 4tnokbed 5iri3. Statuta8. &id Wstton mad8 +8 rollant te any taxing unit

*If tha property be said whioh 1~ a mrty to tha $awnt daona oi court in atid lib to imid proparty rhall ba bid in and hald by tba pw taxing oh mlag l tte fog tha we and benefiC of ita alt 6. all othor tating units tiioh ara partioa suit whioh have bean adjudggsd in aal. suit agcaltmt woh propetty, PP@ rata

to hare tax lianr and in proporflon to tha amoont of the tu liens in favor of s&ld raspoat%+w taxlag anits as artab- liuhad by tha jud@aant in se14 suit, ati @oats anb xpenaaa &hall not be payabla until1 aala by suah taxing wit w purahaeing same, kad auoh rap- art2 aiml.1 not ba sold by tha taxing anit pure L- th8 adjudged ralua thereef ing aaaa for 1888 than or the amount of tha ftulgmants against tha prop- erty in aaicl ait, whichever 18 lamer, without tha written aonaant of lall tuing units wh%ah In @ai& baw found have tax lianr agolmt judpaent bra swh prs~ortyl and whart auob proprrty ir aol.4 br th0 taxing wit purahasing no%, ths groawda thara- *3 gonorabla b. T. Walters, Page 3

ol ahall be raeelv@d by It for aooouat of itaali and all other aaldtaxlng units adjudged said to have a tax lien egeinst auah proparty, cult after paying slllcoata and sxpsnaaa, shall be die- among auoh taxing unit8 ppo rqta aad tn tribute4 proportion to tha amount of thairtax lisaa against such as utabllahad In 86ld judgment. Conean,t in behalf oi the State at Texas under thin seatlon of thla Aat my be @tan by the County hr Collaator or tkm county in whiah the property Is loo&ad.

WPmPldad that ii ails hu not baa+ made by auoh purahaain@ taziag before air moati the radanpbion period protidod In Bootion attar 18 heraai ha@ umpired, 10 shall thereaiter k the upon wri8tcn nqwat from Cubg at’ the sheriff taxing u&It who obtaiati a ju&mant ln aa a 831 ald preporty 8ti publio out- Y ary to the hlgha8t blddar Sor oash at tEe prin- olpal entrutoa of tha oourthowa in the oounty whweln the land 1108, altar (Ifri&%g natioa of in the taannar novs praaoribad Sor aalr &f eula real estate araioutlon. lWd aotiaa &hall oontain a la@ daaaription of the land to be wld, the date oi it.8 purahaas by auoh purahw- ingtaxing unit, far whiah land ths prior was sold to suoh ttina; unit, it will bi eold at publio outary to the htghaat bidder fios aash, and the deta plaoo OS aelm. Wla63ra cantfimplated herein shall ba mails in the manrsar for t&a sale of z-ad a&ate under preearibad they mua6 be mmla batuaan axaoution, axoapt the hour8 of a o’olook P. Iif. md 4 0'&0& P.M., aad the Sharirf is hereby autho2lzad, and it ia hereby made his dutg, to rejeot any and all bid8 lank% when in hia judgmant amouat ror eaid i@ Inm~flolant or IAadaqu8ts, bid avant st-11~3 bfil or bfds ar6 raoaItad, the land shall be madvertisa4 and offers& ior sale aa provided for herein, but tba a@oaptanoa by the iiherirf of the bid 8hU3.1 b0 UWlC1U8iVO alid bind- ing QD the queatlon of tha 8uirf019noy 0r the bid and no caotion ahall b6 sustained in ang Court of this state to set aside ~14 sale on the grounds of the fnsuf’iioltmoy and aaoclptsb. of the amount bid

I~othi~ herafn shall be ctanstruod ns prohibiting 8u%y taxklg Wit p+~tiiOip8tI#lg ill eat said juEgPwrnt, rmttt instituting an actiOn *4 aofdr the mid aals on the graum?a of fraud or between the officer tmklng t& rale anil crollu&io~ The above qkiotsd erticlm direotr sbbriff t&se the prooeda irom the sale *lib to first pep all sorts th6A to diEtribute thQ rsmPiudar amug ths k~% partlolpetlng in the ori&ml pro retie and ?!A%:: dUa866nt portion to tie amount of their rrspaatite tu lienr wtab- in the tax jud@vaAt a&elnrt Ifshad the proparty. We bo- lirt. this is the method ba tOl~OWd in tie dl8trlbUtioA 0r the money mallstad et the reoti 8ala re.gnIl88,r of nhother the money rooelvrd at 6ald MuoAd M&e i6t inaaffi- oieat aetisiy all oosbr and Db mount of tbs aiwiginir $id~lit OC Wh6thtW Uib QEOU!lt i# tA 6X0.86 Of ths loOat end th@ oa?OUUt Of the Origilld. jUd@lOAt.

:ie tmmt iorego~ fully amuem your iaqulrJr on this mett6r.

Rmr# very truly 7IP.S.T ASSISTANT

>1TTOHNEY GENERAL

BGrLM

COMMIITU