Untitled Texas Attorney General Opinion

TIKE NEY GENERAI.

County Attorney
arazoria. County Re: Authbrity oi ta% c&-
Angleton,:,Texas! lector to aollect, taxes
delinquent for past ten
years and then isbue
certif ioate showing
taxes paid prlor there-:
tb, thowh fiat peiid but
Bttbjrot tb plfm of ten
rear liraitatlon a5 Bra-

Dear Mrar,.
gee,:
Your letter requesting our opinion reads, in
part, a6 f oll.ows:

“START GB PACTS

Vhers are looated within Brazoria
County aany tracts of land whioh are rlth-
in so&001 diltriot and road dlatriote, end
on which the faxes half* i~ot been paid ior
many years, On some of these traots the
taxes have not been paid for a period of
time more than ten )-ear&.

Wan the tax colleoior of Braz’oria
County, with reference tb tax&s due, and
owing to a school distriotor.road 4istriot
for ,a ,peri~od, of,more than ten,yeara, r+
oeive and coll.ect taxes for the ten year
period and not colleot the,,taxes ior the
years preceding the ten year.perioq im-
mediately before the collectfon, and give
a tax certificate to the payer of the taxed
showing that all taxes have been paid on
the particular piece of property involved?

“9 k *”
 It is our opinion that *he tax co~l%ot6r ha%
ohs autborfty to reoaive and eol$eot tax%% due, whet&w
current or delfBqu%nt Par one or 1ll0m y%%re. For 8X-
ample,, A owes taxee on a tract of land for the palet Pit-
teen year%. A aan pay to the ta* ao&lw$or the total
BtgoUStt ibe for BBY 011%or more of eald tm4%n p%%re arid
the tax oolleator trhoufit issue snb i$eliV%r td, A B tax
redenptien reoelpt for aitCh y%ar o* year& ahor5.a& 846
b&T%8plll4L As bs eech erpsrate $‘%a~‘,A met p9t th%
t&al uaount due all th% taxing tuUts *hod% t&xttP 1%~
a$#et%s%dunder th% %%!a% e%seasPeat. The eboV% stat%-
mente are ao rsll woogntml by cmr eb%.r$b, tax oolleot-
on3 and offloials gener%lLg that re d%%n~ the citiBg of
authorities unnecessary,
ArtiDle 7290, V&,8* mab& 88 rollopYs:

That 00 delinquent taxpayer%&aLl llraoe
the fl@ht to plead in any Co.Wt or fsl say
manner rely ugan any Statute or xslaitatlbn
e

The 3uprerite Court of yerae in Baebeft Lumber
co. ve City or Howstan, 198 3, WJ (2d) 879 fp poQptrUl.q
maid Artiolo 7298 B%ld that “d o .such 1MCJtl~~ $Mb-
utes do not release or extinguulsh the debt, b*b *I
*erect the mu%dy wrisa ita 6m=0wmicmt16 mqbt~+*, 03t-
ing Goldfrank, Frenk B Co, v* Young: 64 Tex. 4;;42*
storm County Y. Bobbin8, 120 Tex, 241 36 8 a’ d$&
Central lht. Beak 0, Lat4ua & Coa, T%i. cio: a;t 22
8 w (2a 765 wrib reruad- 37 C. 3. 698 Booa k &i
aiao’coo k OS: City @f Bbok&, 167 5L W. [2&) 232 wh%Pe-
in the G6urt held that the mmL%ooontaimd ila ArtlQle
7298 Co ba a stabwts of li la tetlon tit3be fdgsaieL&y pleaded
in ami-tsea
Our recent Opinion,V-39, id foElawisg prior
oglnion% of this of’fioe held, “that the prOofso oonbained
in &tiole, 7298 is a iatatuts of limitations whloh must be
Bon. 8an K&e - Pn&* 3 - opinion Ror v-302

plead by the taxpayer
mf 0s the aOr6nOO.=
It f4Qlowa thet the tax coLleotor oannot isaue
a tax certifieato to tha ekieat that all tare6 here been
paid On a traot of lasd, rrhen thee nre unpaid delinquent
taxes more than ten yaar8 peat dne. Tim onlt ray the ae-
linqadat ro1U can be oloamd of these tams whioh are
past due for a. period Br more than ten years is to either
pay such taxes, or in a PUCforeelo~ure cult to speolelly
plead the tcan pear stetuto of Umitatlons oontaired In
the provieo to Aztialo 7298, V,Ci8,r~
We appmlriate y@ar well pIPspared brief whi6h
aooompenied your r*qu,eat*

The pmwlao oontalaed. in Art? 7294, t.C,l.
that no suit shall be brought tar the aalleo-
tion of drllnqneat t&m6 ot a dchsrl er road
aistriot U&LOWinetitntra within t(rtr tea.m
from the time mm shall beoome deliaqtlen$ is
e statute or limitation aad muet ba apeelally
pl0aaOd.~ Bassett Lmbsr co. v. city 0r Rouston,
198 s, vi. (26) 8793’ When t&era are delinquent
tax08 of a echo01 or roaa aidtri0t 801-ethm
ten years past due the tax eollaator OImOt
iaaw a tax certlfioato showing all taxes peid
on t&e property in question aa the proviso eon-
talara in Art. 7298 irr a liritation Wktote and
nwt br speoiallr plwidrdin l f&z foroohm.trr
suit,

Your8 very truly