.~,
TEEATTORNEY GENERAL
OPTEXAS~
AUSTIN 11. TEXAS
PRICE DANIEL
#.TTORNEY GENERAL
Novamber 17, 1950
Han;. S4m Lee Opinion No. V-l 123,
Cmmty Attagneg
BtwAosia county Re: Legality & accepting do&n-
AngIeton, Texas queqt rchool district 01) roul
district taxau when the teller
omits Wces &Fred by lin&ta-
l3ar MC. I.&M Mcrr,
Your rsqueot lo* rn opt&m pwans&* Uu ttilajq q-r-
(bans :,
“(1) kuet the Tax Collector ef B~aaosb County,
Texas, teccive a tender for payment of delinquent taxes
whore the same or&s pryment of those trms which
are barred by &tmitation u&M Article 7298, viz., road
district taxes 4nd school district taxes mert than ten
years delinquent 7
“(2) In the event ti~&tit is held that the Tax Cal-
lector mugt accept this te!nder of tax moneys, must he
hue a receipt to the taxpaydr for the same?
“(3) In the evant he must accept the tax moneym
45~3 issue a receipt thorefar, would the t4xp6yer be en-
titbrd to a redemption certificate if all of the taxes were
paid by the taxpayer with the exception of tha common
school district or road district texes delinquent for
more than ten yaars 7 n
Your first question has heretofore been answered by
this office in Opinion No. O-4495 (1942), a copy of which is herewith
enclosed, Tha conclusions reached in that opinion compel a nega-
tive amiwer to your first question.
Since OpWon Q-4495 (1942) was rendered the Supreme
Court ia 1947 in the case of Sam Bassett Lumber Co, v. City of
Houston, 145 Tex. 492, 198 m) d f’ It 1 ttl d
m that Article 72911, V.C:Sf, is a stat& o: ifrn%ti% wehicthh
goes only to the remedy available te the taxpayer in a suit for taxes,
and does not have the effect of releasing or extinguishing the tax
liability,
Hon. Sam Lee, Page 2 (V-1123)
It is quite true thaat under the 1932 amendment to Sec-
tion 55 of Article III of the Constitution, the Legislature could, If
it desired to do so, release or extinguish this tax liability; but Ar-
ticle 7298, last amended in 1931, fixing the ten-year statute of liai-
tation as to school district and road district taxes, doer not kve
this effect. The Legislature, however, in 1935, pursuant t@ the au-
thority granted by the 1932 amendment to Section 55 ef Article fgf
of the Constitulion, did release and extinguish all ad valorem Wce$
due the State, county, municipality or other defined suWivislon that
were delinquent prior to Dec,ember 31, 1919, by the etractmarU of
Section 1 of Article 7336f, which reads as follows:
“The collection af all delinquent, ad valorem taxes
due the State, County, Municipality or ether defined Sub-
division that were delinquent prior to December Jlst,
1919, is forever barred.”
The language of tkis provision ef the statute is wtte
different from the language used in Article 7298, fixing a tan-year
statute of limitation as to school aad read district taxes. The lan-
guaee of Section 1 of Article 7336f is, “The collection af all dalin-
quent, ad valorem taxes due the State, County, Municrpality or other
defined Subdivision that were de’tinquent prior to December 31, 1919,
ia forever barred”; whereas, the langua, e of Article 7298 is, “ao
it hall be bkought fer the collection et delinquent thxes of a ScEaaol
gst:ict Or Road Distri,ct unless instiNted within ten years firm the
time the same shall beclme delinquent.”
An examination of the iti1 mntext of prior opifiose of
this office, referred to in your re$@est, do not conflict with our OQlW
ion v-734 (1948), pertaining to drainage district kaxes. Thfs opirnion
was confined exclusively to drainage district taxes. As held in that
opinion and the supporting authorities cited, “Such districts are cre-
ated by constitutional and statutdry authority, and exist seprate and
apart from the counties wherein thdy are located. . . . Ia the abaesce
of some statutory authority requiring the taxpayer to pay his draina@
tax, which is a separate tax and secured by a separate lien, at the
same time he pays his State and C@unty taxes, such a requirementis
unauthoritied, notwithstanding his d,rainage tax is upon the same tax
roll as the State and Ceunty taxes.”
Our negative answer to your first queotion makes UINC-
essary an answer te- your scccd and thfrl questfogs.
WIom Sam Lee, Page 3 {V-1123)
Article XW8, V.C.S., is a statub crf ~bktotbn
that goes to the rswedy available to a taxpy@ in a
suit to collect school and road district taxes, and does
not have the effect of releasing or extingukhing: such
taxes. I is tkieyofme proper for the tax ce%l~~tor to
tiej;tuae ta accept State mid county taxes WNhaut ‘the pay-
&b&%$@ af s,qhai%l and road d&tricF taxes aesessed otl t&e
4&m@ r&l, e+.Ws bhauglr thib latter are &liW+w&$k fat tstil
ycats 194 fwie.
PRICE DANfEL
Attorney General,
APPROVED:
I$. P. Lollar
w. v,, Geppert Assistant
Taxation Division
Eve,rett Hutchinsen
Executive Assistaht