Untitled Texas Attorney General Opinion

Nov8nlbs* 7, @a . . Honorable Jesse James, page 2 (WW-1169) irom oil, gas and other mineral estates . . . whether held within this State, or without the State ‘for a person or beneficiary whose last known realdence’wae In thlrr State.1 Our specific questions relative to t,hie section are aa follows: “.. a; In view of 6he fact that we hold all mds attributable to suspense Items in either Tulra, Oklahoma, or’Loa Angeles, California, we 8aaume that the words ‘whether held in thle State’ have no applloatlon to UI and that the worda ‘without ths State for a perlron or bene- ficiary whose last known resldenc~e was in thie State’ ‘are the pertinent words of the rrtatute which would extend coverage to this company. Are we correct? b. ,We further areume that we will be concerned only with surrpenee ltema where the last known rerrldence of an owner 18 shown on our records to be In the State of Texas and tha&we will not be concerned with suapenae l- temb’whdre the last known residence of an owner la shown on our reoorde to be in a,State other than Texaae. Are we correct? c. As to this company, doe8 thlrr act ap- ply to,proceedB from production OS 011 and gas propertlea located both within and outside of khe State of Texas or does the act apply eolely to proceeds from production of 011 and gas pro- perties located within the State of Texas?” &r conrrtruction of Article 3272a In Attorney General’e Opinion Noi WW-1180 (1961) Is determinative of the foregoing queetions. lhere It was held, ln part, that under Article 3272a keporta by holders of personal property to the State Treasurer are to Include: (1) certain pereonal property held within this State, regardless of the last known addreas of the person or be- neficiary for whom the property 18 held, and that held without the St&t8 for 8 person or beneficiary uhoee lant known address wae In thle State; (2) mineral proceeds from counties o;utside of Texas aa well as counties within this State; Acaordlngly, queetions 1.a and 1.b are answered In the afflrmatlvti ‘ind the’~atiLweF to queetlbn 1.c is that the situe of the property from which mineral pi%ceeda are produced Is not . Honorable Je6se James, pege 3 (WW-1189) a ia4tor upon which the appllcatlon of th4 act la made to de- pend. prom y4ur request we extract egaln: * “2. Section l(c) of Article 3272# pro- . ._ i, vides 88 follows: l(c) The term ‘subject to escheat’ shall . include personal property presumed to be aub- ject to eacheat by the prima faole conclusions aontalned In Artlale 3272; Including all per- eonal property (1) of which the existence and where8bouts of the owner are unknown and have 3een unknown to the holder for more than seven (7) years and (2) On which, from the knowledge and records of the holder it appear8 that no claim or act of ownership has been asserted OF . exercised during the past seven (7) yeare and (3) on which no will of the last known owner- haa been recorded or probated In th4 county where the property In situated within the past seven (7) years. Our questions relative to this section are as follows: k k As t4 thla company, doee this section cover suspense Items for which we do not know ‘the name of the owner or for which we have no laat address or last place of,resldence of the owner? Does this section impose upon the hol- id4r o~‘peraona1 property subject to errcheat an affirmative duty to check the records oilthe,. aounty where the propsrty la loorted In order to determine whether any taxes have’been paid on the property during th4 put seven (7) yeam? c. Does this seation Mpoa4 upon the hol- der of pereonal property subject to eschwt, an afflrmatlve duty to check tha reaorda of the coun- ty where the property Is located in order to de- termine whether a will has been recorded or pro- bated Within th4 lart leven (7) yeora? . d. If thlr aaction i4posss an affirmative . .:,’ : . Honore+le ~Jeese James, page 4 (Ww-1189) duty to check the county records either as to payment of taxes or probating of a will, Is this duty to,check the records in the county where the personal property ( in this case, money or proceeds from 011 and gas runs) Is located (In this Instance,, the location being either Tulsa, Oklahoma, or,Los Angeles, Callfornla) or la the duty to check the records fn the county where the real estate from which the oil and gas was produced 1s located?” We turn our attention to question 2.8 above, conalder- lng first the portion of the question relating to the sltua- tlon where the out-of-state holder does hot know the last place of residence of the owner of the property. Clearly, Article 3272a does not apply to the out-of-state holder who does not rdw the state in which the owner of the property last resl- Thle Is not because of Section l(c), but due to Section l(bj, defining “personal property”. In our aforesaid Attor- ney General’s Opinion, It was demonstrated that the obligation on the out-of-state holder to make the reDort reaulred bv Ar- ticle 3272a arises only where the property is heid “for i per- son or beneficiary Whose last known residence was In this State” Obviously, if the holder doe6 not have any Information as to the reslhince OS the owner and la thereby~precluded from know- ing whether the ownerts residence was In Texas, he Is under no duty to report the property. In answering the part of question 2.a which deals with the situation where the holder doer not know the name of-the owner, we look to Section l(c), defining the term “twbject to escheat”, and more particularly, to the,,re lrement thereof that the property be personal propert+ on which no will of the last brown owner haa been reaordei In the county where the property in situated within the past seven (7) ye8ra.. ” The lr8ue here is whether the Legislature intended In Article 3272a to provide tor the ercheat of personal property where the name 6S the owner Is ~un@om to the holder. It might be argued from the portion of Section l(c) quoted above that the Legislature centemplated only the escheat of personal pro- * perty where there’18 a. “last known .ouner”. But, the quoted language is but a part of the statute and it 1s cardinal rule of rtatutory construction that a statute must be construed as Honorable Je888 JBme8, page 5 (IN-1189) ,’ a whole, all .of Its parts being harmonized, if pos~sible, 80 as to glve effect to the evident Intention of the Legisla- ture. 39 Tex.Jur. 209, Statutes, Sec. 113. Therefore, we take note of the emergency clause of Xouae Bill No. 5, which state8 In part: . “The fact that the present laws pr~vldlng for thi..protectlon of abandoned property, the locat+m of unknown owners and missing heirs . * l creates an emergency. . . l We obrerve 8160 that Section 2 of the etatute pro- video In part: 'Vorm or Report" “Sec. 2, The report ahall . . . lnolude the PollowIng: (a) The name, If known, anti last known addreaa, If any, of each per- #on appearing from the records of the holder to be the owner of the propetity reported; or the name and address, if known, OS any person who may be entlt- ed to euch ProPerty . . . ” (Bnpha8,ls ~auwli@d 1 Section 4(b) of the statute, relating to the judicial detemPination of eacheat after reporte have been made and ad- mlnlrtratlve~notlcee given, provides In part: “The Attorney General 8hall Immediately Institute an action , . . to judicially de- termine that $uch property haa escheated to the State. ” the 8worn petition shall &ate , . . thi &es of the pernon or per- bona clalmlng or last known to have claimed, q& property, If any such names are known ..' 7 g&thaai* 6UPPl’ ied) From the foregoing it seema clear to us that the Legls- lature intended in Article 3272s to provide a method for the escheat of certain abandoned personal property, regardless of . . Honorable Jesse James, page 6 (W-1189) whether tha name of a person who has owned the property Is imown to the holder. The one ClaSS Of property 18 as subject to the “10s~ and dleslpatlon” referred to In the emergency claure of the act as the other. The one Is ala0 as subject to 8b8ndoment as the other. And, In any event, the plain ;L+nguale of the act ln the sections quoted above expressly re- oognleee that the statute deals with property for which there may be no known owner. Therefore, construing the subject portion of Section l(a) so aa to be In harmony with the manlfeet the et8tute,it is to be viewed as reading: rrfll of the &a& known owner, If an has been recorded or pmbated Xn the oounty, where t Fi-9 e property,ls situated within the put seven (7) yea%.” In other words, this portion of . Section l(c) me@ne that if there is a last known owner of the prope~ty,~acoording to the InformatIon of the holder, the pro- subject to ercheat, be personal of such owner has been recorded or where the property is situ&ted within If otherwise, there is no such re- Qebtion PLb,ie uuweredln the negative. The eub- joet etrtute~neither~ exprearly nor by lm9lioation duty on the holdar. The plain language of Section Artiolb 30728 raw-6 the holder to look to Its own knowledge 8nd reoordm in determining whether any claim or act of owner- ship has been hrrerted or ex@rcired during the aeven year pe- riod . The well-known rQlb!,ot expmseio unlur applies. That 18, the expreellon of one thing in a etrtuta Is exolueive of another. 39 Tex.Jur. 188, Statutes, Sec. 100. Question 2.c Is answered in the negative. Standing ,8lone, the third condition stated In Section l(c) of’the eta- tute might’be suaceptable to the construction that It confers on the holder the 8ftlrmatlve duty of a8certalnlng from the relevant oounty records whether the property is 9araonal pro- perty “on which no will 01 the.last known owner ha+been re-. corded or prob8ted in the county where the proparty is altua- ted within the 9art reven (7) Yeara.” Howler, w muat again o the rea$nder of the statute to dotermina i$ 8uoh a con ““r” truotion U oonel~tent with the legirlatlve purpose In light of all of the language emgloped In the rtatute. .Y .. r ! Honorable,Jeeee Junee, Pas@ 7 (wyL1189) geotion 2(t) o? the statute requirea the holder tb verify hle report to the State Treasurer in the follow$ng 1angUge: . . “The foregoing report contains a full ned for which koym for more then seven (7) ye&r6 and on which no olalm or act of owner%hip has been eerted .or exercleed during the paet eeven . t”7) +arr and on which no will of the last known owner hae beti recorded or probatwl la the Munty where the roparty ie situated &thin the paet %even (7 P y%are. ” (IQephaeIe ouwllad ) Thue, It Is seen that, In eneenoe, all the holder~has to ewe&r to at the OOnOlu6iOn of the report 18 that he has reported &l.l of the property held by the holder which appears from hU knowledge and r%OOrdS to met the three rq&lrement% of Seotlon l(0). Would It be re onable to &mm% that ,the La i%latiare It&tended In Section “1t a) to plaoe an ~Slmatlve du&y on the holder to search county reoorde to see if i cer- tain cronditlon edete when the Lefiielature har in the eaem statute requfmd the holder to verify only ,that he h&e report- ed propert which lp p eerfrom e his knowledge and records to Let the~,_e&ed condltlon? We think not. . It 1% a well .ee,ttled rule oi e@tutory $.nt%rpretation that a oormtruotion whi%h ulll rrLe a etatute Unreasonable, &bmuU er rid&aloue ii11 not be @lopted if the lMi#uage of the enaOt~j%entI% oapable of any oth%r Manlng. 39 T%x.Jur. a@, SktlUter, Sec. 118. . Alsoi the AmpositIon on the holder of ths duty to eeamzh ootanty records to aeoerta$n if a will of the last hlo*h mne+ hae been recorded or probated plaoee a oonelderable ~bumlen on the holder; and eepeoially eo In the oaae wh%re my mqwate items are Involved. Unless requlrsd by unrmblguo~s language, e conet~ctlon that will render 8n wt erbltrary or . gfreaeive Is to be avoided. 39 Tex.Jur. 221, Btatuter, Sec. . . . 1 .:. , ? 1 ‘, Honor&ble Jesse, Jaaee, page 8 (W-1189) It is, accordingly, our conclusion that the under- :llneduords in the follo~lng quotation oi Section l(c) mo- ~ dlfy all that appears thereafter In such section. “(c) The term Isub Ject to es&eat I shall include personal property presumed to be subject to eecheat by the prima facie conclusions contained In Article ,. 3272, includl ng all personal property (1) of which the existence and,whereabouto of the owner a,re unknown and have been un- knom to the holder for more than aeven (7) years ,snd (2) on which, from the Jmow- ledge and’ records, of the holder it apmara %hat no claim or act of ownership”ha8 been aanerted or exercised during the-past seven and (3) On which no will of the owner has been recoded or pm- in the county where the pro erty Is situated,urithin the Past seven (7 P yearn.” ,, In view of our answer to queetlon 2.0 It become6 unneclaahP$ to consider question 2.4. We.odvert again tb your regueclt; “Seation 2(c) of Ax$lcle 32728 reada 8a follwa: the case of mlaeral proceeds, credits grouped as to, the counties from which the credited’proaeeda were derived, including credits which have theretofore been charged off or disposed of in any manner except by payment’to the owner thereof; giving the name and tart known address of the owner; the fractional mineral interest of the owner; deroriptlon and location of the land or leaky fro8 whhh the oil, gas, or aineral ne produoed; the name of,the perlon, firm or corpontlon nho operated the 011 or gas well or mine; the period of time during which such proasedl; accumulated and the price for which such all, gas, or tither mineral wee sold, e8ch euch . Honorable -Jesse Jamear page 9 (WW-1189) ~eeveral ownerahipe to be given an Identifying number. The nature and Identifying number, ii any, or derorlptlon of the property, and the amount appearing from the records to be due, exoe t that Items of value under Ten DoUars ( 3 10) each may be reported In a&gre- gate;. The laat portion of this reotion begin- nitq$ with the worde ‘the nature and identl- l’ying number’ and alos~lng with the words Ire- ported in aggregate’ doeknot 8eem to be oom- plete and reasonably underetani%ble down to that point. Can you alarlfy the meaning of the last phrase for us?” Taken in context, it ~appears that the,flnal phrase in SieGtiOn 2 (a) 6pplies to the situation where the total amount of mineral proceeds for any one owner Is leaa than Ten Dollara ($10) In value. In such case the report may group the &fWmatiOn relative to such property together with other such items for other ownera under one identl- Pylng number, statement of nature, and general description. Youi? question number 4 follows: “Section 2(d) of Article 3272a provides that the report sha3.P show ‘the date when the property became payable , . . t What does this section mean as applied to ,prooeeds from 011 land $~a product?on where the accrued funds ao- cumulate from month to month over a period of aeven years?” We have hitherto held that thir Seotion requirea a, report a? the total amount ot’ money received for mlnerale D6ld for each owner lleted in,the report... Attorney QeneIL alra Opinion WW-1180 (1961).: ConDlDtent with that con- struction, we are.of the opinion that the subject provision ir satisfied by a statement aa to the date at which the’to- $a1 amount of thq m$neral proceeds cqedited to, the owner be- 0-e pyable, although the sundry credits whlhichcompris6 the total brcame payable at various times prior thereto. Your request, ‘in conolurlon, detu.. forth numerous faot rltuatlono to uhlch we are requested to apply ourabove Honorable Jewe James, page 10 (WW-1169) ruling6 . Xowever, these fact 6ltuatlons are no more’ than a rertatement of what has already been considered In the fore-’ olng que0t10nm. Hence;lt becomes unnecessary to proceed %arther in order~to anower your request. SUMMARY Under Article 3272a, V.C.S.: (1) It Is the phrare “without the state for a psruon or benef~lolarg whore laat knom residenoe was in this State” ln Section l.b whicrh oxtends cover-s of the statute to out OS state holders of ersonal pro- perty rubjeot to escheat; P 2) an out of utato holder Im not required to report pro- perty where the recordr of the holder show that the lart known addrem ot the holder In in. a atate other than l’eXaW (3) the situr of the property from which mineral proceeds are produced 1~ not a factor In detemining the appllcabillty’of the rta- tutej (4).the out of state holder who doall not know of any residence of the own- er of the property is not required to re- port .ruah property; (5) Section 1.c does not place an lfflrmatlve duty on the holder to check the records where the property ia lo,crted to determine whether any~ taxes have beenpaid on the property during the past Ieven yearr; (6) Section 1.c does not place on the holder an affirmative duty to cheek the records of the county where the proeerty 18 loaated in order to determine whether a will has been recorded or probated within then past seven years; (7) the fact that ths holder doer not know the name of any ouner of the propert% does not prevent ,, . the property from be# aubjeat to escheat under Section 1.0; the final phrase or eentence in Section 2.c lmlfee to the sltua- tion uhere the total amount of mineral pro- ceeds for any one owner Is lees than Ten Dollar0 In value; and (9) the phrase “the date when the property became payable” In Seation 2.d means the date when the total &mount reported .Por one ouniir beome Payi- 1Lls, although varioun componenta of the to- w bee&me payable at YlrFiow t%awa pdos thereto. xours very tray, Vim3on TeoZan ’.Oozdon Cus uopgra WIsCfltt 3ahn Reqver REVXWEDFORTHEAW!O~Q~ BY: Houfghtan Eiromlae, Jr. \ ‘