Aus~xni. TEXAS 787Pl
February 22, 1966
Hon. John L. David Opinion NO. c-621
Dallsm County Attorney
316 Denrock Avenue Re: Where the owner of a
Dalhart, Texas wholesale oil business
lives in Hartley County,
but his business is
located in Dallam County,
whether his transport
trucks and other equip-
ment be registered for
license and rendered for
ad valorem taxes in
Dallsm County and related
Dear Hon. David: questions.
We quote the following excerpt from your letter requesting
the opinion of this office on the above captioned matters:
"&e&ions have developed in.our County Tax
Assessor's office concerning the proper county to
tax certain properties located in Dallam County.
As you may not know, Dalhart is the county seat of
Dallam County but about thirty per cent of the City
of Dalhart is located in Hartley County. Almost all
of the business establishments are located in Dallam
County but many of the owners reside in Hartley County.
"There have been several occasions when a deter-
mination for the proper method of determining the situs
for tax purposes of tax property was necessary and in
order that I might settle these controversies between
Hartley County and Dallsm County, I would like to know
the answer to the following situations which are actual
cases confronting our tax assessor and collector.
"1. The owner of a wholesale oil business lives in
Hartley County but his business is located in Dallsm
County. Should his transport trucks and other equipment
be registered for license and/or rendered for tax pur-
poses in Dallsm County?
-3014-
Hon. John L. David, page 2 (c-621)
“2. A cattle transport company has its office
in Dallas County but operates in Texas and other
states. The owner lives in Hartley County. Would
*tax situs' be in Dallam County and should the
vehicles be licensed in Dallsm County?
‘3. .A farmer lives in Dallsm County but owns
and/or operates farms in both Dallam and Hartley
Counties. 'He has considerable farm equipment and
moves. it from one county to the other as needed.
In which county should his equipment be rendered?
Should all his pickups and trucks be licensed and
rendered in Dallam County or should they be prorated
between the two counties."
Inasmuch as Question No. 1 involves two parts, namely
registration and.situs'of tangible personal property for ad
valorem tax purposes, for the sake of clarity, each aspect will
be considered separately.
The first aspect involving the proper place for registra-
tion of trucks.owned;by aresident of Hartley County and used
in his business located In Dallsm County is governed by Article
6755a-2 Vernon's Civil Statutes which states as follows:
%ver owner of a motor vehicle,~'traileror
...l&&y er use or.:to be.used upon the public
highways of this state shall anply each-.yearto
'the State Highway Department through the.County
Tax Collector of the county in -which he.resides
*for
3
or controlled by .him for the ensuing or current
calendar year or unexpired portion~thereof. . . .'
(Emphasis added) '.
:.
'In the case of.Cpp v. State, 94 SiW.'2d 180 (TexXrim. 1936)
the Court said: : ,'~(:: .
.~.,.
"The.only..questioninvolved is whether own,&
of cars residing:in~this state may operate them
under number plates and license obtained as a
result of registrat5on.df.such cars .in a county
other than the ownerkretiidence. We think the
law requires registration.of the c'a?in the
county of residenc.e;.:;L I..Wenote that intwo~
cases our Courts of Civil Appeals .have heId that
-3015-
Hon. John L. David, page 3 (c-621.)
cars may only be registered .inthe county of the
owner's residence. See Miller et al. v. Foard
County .et,al.,.59 S.W. (2d)277,:and Cass County
v. Morris County; 9 S.W.. (2d) 373.'"(Emphasis added)
You are advised that an individual is required to register
his motor vehicles in the county ofhis ~residence regardless of
where he conducts his business because his residence is his
legal domicile. This conclusion follows the holding of Attorney
General Opinion No. O-2050.
This matter has been determined in Attorney General Opinion
No. O-.1023wherein this office stated:
"The above Article ~(Article 6755a-2) fixes
s'itusof registration as the county,in which he
resides. . . .(t
This office has heretofore held-in Attorney General Opinion
No. O-2229; that a .personregisteri
. other than that of his residence wi
-Article 604 of the Penal Code when he operates the same upon the