*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

Eonoreble W. FL Barma

County kttornoy, drlsfbr Cottnty

imleroon, Tern8

. *2 8349 EoAorablo 0;. E. BlBrrOA, pago $2

land to bo sold under judgment for taxea, s::d paid out of the prooaeds of sale of sazua after the taxes, penalty and intereat two paid, and In no due thereon oase shsll ths State or oounty be liable therefix,’ the opl~lo~~o~ zho depart-

“1 ehell appreciate mont at tka aarllest posslblo date. oartein itbe In tax

art1010 X55&, aupra, provides suits for tha various offioars oOnoorned end namd therein.

It will bo noted that Artlola 7333, supra, expressly provides that In eaoh oaaa euoh faaa, meanin@ the fees provided ror IA krtlals 7332, supra, ahall be taxed ea oosta againat the land, It Is then expresoly provided “end in no oaso shall tha eta.

Stat6 and oounty bo 1labl.s therefor.* Roforrlug to tho language in the above nSntioAed in the oaao of Grant, et al, vs. stetutos that *this l!21ls (Corn. App.) 80 B, K. (&I) 1095, th6 oourt safd languago oortalnly orldonoos a direot legislat5.ve Intent to OX- prosslp-prohibit the rendition OS any judgment againat the 8tnta lor oosts, or fess olassod as suoh.” It will be and oounty noted that the above mentioned statutes .zra not applloablo to or make no T~fOmnoO to oompons8tioA albwod attornays ad lltbsi, appointed by the oourt to represent u~kmw~ helm, unknown or non-rosldont owners oitod by publloatlon as provided by Artl- 018 %54Z, VernOA'S Amotatod~ Cl.+11 Statutes.

&?tiole 2158, Vwnon’6 Annotated Olvil Statutes, pro- vides I

When service has been made by publioation, end no entry has been filed, AAT appearsnoo entered.

within the tlmo presarlbod by law, the oourt shall sppotit an attorney to defend the suit in behalf of the Ilafondant, and judgment shall be rendered as fA other oaros; but, in every ouoh 0880, a steto%ant of the eriflenoa, approved and sl~m4 by the judge, shell be filed with the papers of the oause as a part of the reoord thereof. The oourt shall allow stroh attorney a reasonable fee for hia aorvloa~, to be ttixed OS part of the ooatsra 7348b, Vernon’s Annotated Civil

Section 6 of hrtiolo 3tatutes, provides;

Honorable %. E. Barron, page 3

“A31 court oosts, inoluding oosts of aerv- ing prooess, in any suit hereofter’brcught by or in behalf of any taxing units for delinquent taxes in whfoh suits 011 other taxing units hsvo a do- llnquent tr.x olalm a$sln:-t such property of any pert thereor, have bean jmplcaded, together with all expenses of foreolosure sale and euoh roason- able attornep’a fees RS may be inourred by the ln- terplaaded or lntorvenlng taxing units, not exooeding ten per cent (10%) of the amount sued for, mob attor- ney’s feee to be subject to the approval of the oourt topethar with suoh reesonable expenses ea the texi-ag .%ay incur in proourlne data and information units a8 Identity nnd looetlon of neooasary pm-- to the mme, tlae and In procuring necessary legal deaoriptlona of the property, shall be ohsrgcable as oourt ooets.*

Saotlun 9 of Article 1346b, Varnon’a Annotated 01~11 Statutes, provides in part:

“Xf the proporty be eold to any tuflng unit jud~ient under deoreo 0r w’.?oh is a party to the court In aoid suit, the title to eeld pror:erty shall be bid fn and held by the taxing unit purohaalng same for the use and benefit of itself and all other taxing units whlah are partiea to the suit and whioh have been adjudged In said ault to have ti:x liens against suoh property, pro rata and in proportion to the amount of taxing unit8 the tax liena in favor of said reepeotivo aa established by the judgment in aald suit, and ooata expanses shell not be I;ayablo until ealo by suoh 54 tc:xlne unit so F.urohaalnF and euph property ame, shall not be sold by the taxing unit purchasing same than the edjudp+ci value thereof or the amoun$v for leea of the judgments aqelnzt th,a property 2.n said suit