§ 981. Costs and expenses. 1. The final judgment for the partition of the property must also award that each defendant pay to the plaintiff his proportion of the plaintiff's costs, including the additional allowance. The sum to be paid by each must be fixed by the court according to the respective rights of the parties, and specified in the judgment.

2. If a defendant is unknown, his proportion of the costs shall be fixed and specified in like manner. An execution against an unknown defendant may be issued to collect the costs awarded against him as if he were named in the judgment; and his right, share or interest in the property may be sold by virtue thereof as if he were named in the execution.

3. Where final judgment confirming a sale is rendered, the costs of each party to the action and the expenses of the sale, including the officer's fees, shall be deducted from the proceeds of the sale and distributed as the court shall order. But the court, in its discretion, may direct that the costs and expenses of any trial, reference or other proceeding in the action be paid out of the share of any party in the proceeds, or may render judgment against any party therefor. Where a proportion of the proceeds is to be paid to or invested for the benefit of any person, as prescribed in any provision of this article, the amount thereof must be determined by the residue of the entire proceeds remaining after deducting the costs and expenses chargeable against them.

4. The officer making the sale shall pay out of the proceeds, unless the judgment otherwise directs, all taxes, assessments and water rates, which are liens upon the property sold, and redeem the property sold from any sales for unpaid taxes, assessments or water rates, which have not apparently become absolute. The sums necessary to make those payments and redemptions are deemed expenses of the sale.

5. After actual partition, the fees and expenses of the commissioners, including the expense of a survey when it is made, shall be taxed under the direction of the court, and the amount thereof shall be paid by the plaintiff and allowed as part of his costs.

6. Fees of surveyor or commissioner in action for partition. The fees of a surveyor and a surveyor's assistant, employed as prescribed by law in an action for partition, and of a commissioner appointed as prescribed by law to make partition, shall be the same as those provided by section 1052 of this chapter for services rendered in an action for dower.