Case Information

*1 OPFICL OF THE ATTORNRY QRNERAL OF TRXAR AUSTIN

Hoaorablo WaUer Caraon

county Attornry

Eudapoth County

81Orr4 Bhnoa, Toxra

War sir:

Will failure andana notice ln a ault for ht 3x1 tbo neme of s ren- ju&mnt dorbtl in auoh t purohaaer whc e0qu after the suit wae tile r endsrad in SUOh au%

Wo assum tha rtion is l*nd, ana that this la a l ui

taxea and penaltloa duo uOh drllnquent, un- de* auoh regulations as the teglalature may pro- Yld4.~

. 416 Bmeroblo Walker Carson, pago I!

utiole 7172 or the Iiwlati Civil Statutsa of Texas ay8:

-411 tfice* upon rod property abull bt4 3 lien npoa such property tmtll the saw shall h4rs bubm paid. ad should tho eaaeaaor rdi to aa r44l utata ior any on0 or more yeera, thr An 8hall be 6004 for e7ory par that he 8honld fell to asaw for; and ho ~IW, in li8tiag property Car tuor any year thoro- afto r, l a8eaa all the bark tax- dur thereo~~, 4ooortllng to the provisIon or this titlr.w

It la a well known rule cU law In Tom that evuy puroharor of l(md U ohugad 81th notlor of tax08 dU OIL 84id land 4Ad the tW UOll8 thereon. 14 th. 04U of Taxas 9nnk WI Truab Goapny vs.’ Bankera~ Lifo Company, (ct. clv. .kpp.) 43 3. w. (Ed) 63l, oourt aeid:

"+ a a Beotibn l6 utiala 6 of tha Con- thei tuO8 on iaad shall be 8titiMon rovidsa a rtpeolal ion thereon. ,wtlols 7172 of the P Revised statutea provides that taxor upon real property shell be a lion until r4 p&I.

our oourta hold that 136 ona oan be au iMocent

-rohaser of fund as agai&at tha lien held by 21; 4 state or city for tax48 duo. city of San Aatoaio v. Terrill (9'0~. Cit. App.) ZOE 8. 6.

Wl (error ref.); stat0 Mortgage Corpar4tlon rottased the lcind in quS8tion Thwefoto, tho person who a a llra on sAti 144d to se- had notice that the Stat0 ci ow payment of the taxes.

It is a well knowa rule of l&w that “tax for@- otexnlut: 0108ur4~.84188 4~4 governed by the mama rules Judloidl sales gemrallp. Lcwe tl. R. 3. x 9 duy su3p1y coppatty; (Tex. CRY. .;pp.) 106 5. a. (Zd) 630. Snob la tho rule aooordln& to Artlolis 7588, R. 0. S., whloh is in FB- gUrd to tu suits, and which road8'i.n part aa follwa:

*The proper porua8, lnoluding all reooxd lion holdera, shall be n;\do partire dotandaat la such suit, nnd shall be ae~~d dth p’rooeaa aad other prooeadlnga hd thrmin as prwidai *3 Etnorablt Wslker Carson, past S lsw in ordinary fortol#wt suits in the b

d Strkt oourtr of thl5 *t&o: and in 0560 I of foroolo5uro an ora& of salt shall i86ut and the land e&t tmreunaor s m other be505 or rortarosuro; r * All 1 bb Lit &it ZIltr tbmplotea hbrbln 5 prsborlbtd tar the sale of real e5tatt under artoution.* (undbrsooring our8).

Rar ooms to the oo6ohasion that the tax foro- olosur6 proote 586 la thI6 0850 ar5 gmm5U by the sams %

rules as In ordinary foreolosure suits, we beliers that your question Is an6w6re& by Artisle 2219, 8. c. s., whloh readr as follomsr

Vihon an order foroolorl real bstatt Is made in a

Its obitot tho forscloosuro &oh order 8hufiShaoo all the foroe ind'tf- prorIdIng for thb i66uanoe OS suo& osder. ++I;” (urulor5eorIng ours).

That Statute speciilo~y 6oYer6 this o&se by virtue of the provision wbioh says that the gordor (of salt) shall have all the for05 and effoot of a writ of pos5es6lon as between the parties * + * and any psrson olaIti~n~5r thi drftnd- ant to suoh 6.ult by asy r-t aaquired w suoh suit.* In the oaas you ask about, thb p~shast~,@qu%ras Ned rl%ghts IJl thb la&! aura the psadetloy Of suit.

law suit, rroa alienat drtrssly effsot the

Thomar, (Tex. CIT.

bboaose Stats osn fsrtolosa its lien and hare the pro- in th e l mt manner aa if no On0

trty sold, If nt@etsaw, La d purohastd It dr;rIng tht pondbaby 31 the 6Uit.

Honorable walker Carson, pag6 4 oar att5uer to your Inquiry is that r0im0 to

file a 116 poad6n6 notloe In 6 sult tha ntrrto for ad ralorem taxss doaa not ruk8 a judp6nt renderud In suah suit intelid a6 6.gaInst a purcbaror who aOquIrc4 pro- pmty by deed after suit filed and before judpnt ~08 rsnder& very truly

Toure cowtjr

AP~ROVEII~~ 2, lg40