OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
lion. Leroy L. ldoore
county iittolmey
Houeton county
Orookett, Texar
Dear Yr. Moore:
Opinion Ho. 0-72i+11
Re, Is it jurlmllc
State 8nd Ooua
You request thr op
queatlom oontaind in pur
roiiorn:
aore i8 in Eou8ton
tnot or 120 aore
been Y88e88
0r the owner8 are
obtain 8errloe by
that one 8uit ror the
, ii prJ88ibh Ii thi8
$W.l be molded.
WPleaee adrim rðer or not the Spate of Tosa8
oan rile 8uit in either Efourtona0umy or Trinity aounty
for State taxes and tare8 hue both couutfss by the ownws
or this land.”
Hen. Leroy L. twre, page 2
Thr, question ror amwer 181 18 It juri8d&tl0.n81
that 8Ults iOr stFAtf3 8nd OOIAUty ad vt&Oroi~& taXo8 b@i rihd iE
the dl*trict acurt of t:m aounty where the land $8 loomted
and th6 texts assea-ed?
via think the uiffer to thl8 qUe86iOQ l8 round In
the athtute8, the pertinent prori8ioa8 of whlsh we shall state
a8 roim5t
*hll 800Ions or 8ui68 r0r Ine oolleotlonor dolln-
quont ad ralorea taxma on llthor real or porsoti
property dU0 the Ma80 or TOXa8 or any polltiocl 8Ubditi-
8Ioar thereor, 8haU be brought in a oourt or lmp4tont
jUri8diOtiOn in the &waty iP wbioh 8UOb 8aXO8 WOro
levied.* (Art. 7345b-1, V.R.C.S.)
‘Phi8 p3X+V181Oa Or EhO &#&Us0 W88 m888d by th0
48th LeU1818tur0, S. B, 643. io, 46Oh L*6&8laC;UN, me. lf#l,
lRd we think tho OmorgOaoy olm180 -88 ib pl.aia that it I8
the lyI8latIre Intat that 8ult r0r &Mnqumt aa +alorom
$a~88 may be malatained oalr IJ#the OC?WI~Jin whtoh t&o
lend Is 0IfusWd. This 18 N&rO8s by the ome?ge?aOy rlaum
which 18 Me fQ11OW8S
"The raot th8t 8heFe 18 nm no pl.8u pmwl8ion or
law pormlttlnq8~ aotfoa er rult for oolleotfon oi
dolfngusntad valor~m *axe8 on p0rron8.l pwperty to k
3ha~ntained 8~8 agah8t plea8 Of prltilego by nOR-rO8idORt
toxpayors In the Gountr Lri whiab. tush tax.8 have beon
PerIea and In whlah 8ooh taxe8 an pamblo, and aortain
Gotart Of Appeal8 nave held that 8u8h 8tit8 aT0 govWaed
by 880 gonoral rule 01 fenuo In ottil aotIon8 and w bo
re~ored upon plea8 Of ptlvI10g0 to Gouatio8 o8her than
tho8o In whioh suoh tax08 aro payable, thrrrby roquIrin&
0ountJr and/or diatrlot 0rrt00n to travel and t ren8por6
orrioiei reoordo to distant GorurtIoa Ln order to 0nm00
payment or ths legal due&, a0 gWat herd8bip, ln6ontoaie3oe
and prohibitive erpeamo to tho Countiss and unit8 inral~sd,
thereby affecting the pilblla mmmuo, ereate8 an hfqmratiro
publio Reee88itp end 911 emorgeaoy requfrin&the eUepen8iOn
of tha Constitutional Wule requiring bill8 80 be read 6~
three 8ereral days, MI& ictieie hereby mupemSed, aad this
kot 8hall take erfeut and bo Ia rome r20n and afber it8
ms8aaeI &Id it 18 00 BSWOted.”
Bon. Leroy L. ~&ore, Pa* 3
Everi prior to the’enaotmont or 8. B. No. A&, wo
think it true that ao to 4elinQUUIt 8d ValOF0m tU68 apin8t
real estate, suit Wa8 required to be riled In the oounty in
whloh the lead w&s situated. The piupoae of this logislatlre
ematment yea to m&et he rule equally appllaablo to 8UitO for
dellnqueat ad mlorem taxes OILparaoeel property. Furthomaore,
Art. 7326, V. N. !'.s., prorlde~r
wWhenevermy taxe8 on Poal l8tato hare beooae
dOlinqUent it 8hau be the dUOp Or tho 6Obmty 8ttOmOr
upon the exglratioa or t ho thirty 60X8 notioo pwvfa0d
for In the two preoediw artIole8 or a8 8eoa bhemmS8or
au preotlosble. to rile malt In the name or the S.6860
or Texas in thi di8trfOt aoum Or the 0OUaty rh0~ 8Uoh
real 0866&B 18 8ittMted r th tot1 t rt
lateroet, penalty and 0~8O~~tb8: hii.l”, m~&“i&%8’
for 811 year8 8bOO the thlrtpfir86 day or Dbo~ak,
1908, with Iatonet ooaputwl thoreon to tho #Am8 fired
ror the trio1 thoroor a$ tie mat0 or 8iX por 0-t par
aawn, end ahall pray for jWgmsat for the pqxeat or the
8Ot@&.~kl 80 8pWiiri8d %k~~fn Wd 8hWkI $Q b0 dU8
IIIbOUllt8
ma unpaid by thd delinquent tar &eWrd8 or said oountrl
. . ." (~@lfi818OUrS)
The foregoing 18 8UifiOim to de8i0~t5~~0 Ohat 8uit8
ror delinquent ad valoren tau8 ay be rinteiaed snl~ la tho
county where the real a8tate fs lItu&ied, tno that In th*
8itUatiOll preBUkt@k& by YOU it 'Will 19pUiZ4b tfunt 8emlWtO 8Uit8
bo filtd in the,re8&WOtiVb OOUiIti*8 $23 WhiO& the iaId 18
8itwted, 8nd this regardhO Or Wh80hOr per8Ond 8UViO8 Or
8errioe by publloatlon ie required.
You are, tborofore, aooordlngly 80 ~dti806.