OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVER SELLERS
..,-ro~~rr GLNERAL
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0497
iionorableii.Pat &dwerda
12lvilDiatriot Attorney ,,
Dal188 County
ii800148Suilding
D81188, 'Poxa8
Dear sir: 9pinlon IJo.
Eta: whet are the oo
.
Your requkat ror our
read8 ae rol.lowa:
the correot
8uit8 riiba
0r Dal168 for
qwation hvoha a0pa8 upon ths
ion or our statutaa rslatlng to raea
ana ooata to b0 0hsrg0a under what
00 deem8 a 'S~olal Statute’, and the
oonatruotion of our ganernl law in regard to
irea to be oharged by the county Clerk, and OUT
ofrfoe haa been unable to find any deaioion oan-
ltruing auoh statutea, we reapeotiully sub&t to
.
;;onrii.Fat bduafda, mse 2
pour version or the law perteining to
0rri0e our
said queatlon and at the eaw tima amok adrioe
rrorPyour orfloe 88 to the oorreotneaa 0r our
aoiloluslon. .1
,c”
we have aueatea up the law Ofia rfna that Chap-
ter 10, H. s., doallng with delinquent taxes; mgu-
later the prooedum and ieea in land tax aultr only,
and &iv* our raaeona 88 roUon8:
“1. Artio1.r7319 derlnea real property.
Itvery artiole fn thi8 ohiptar, rhea a ak-
r ota, *Lanbr or
traotr, real estat.4,ato.*, and in no lnatanoa la
personal property losntioned.
93. lutfola 7326 a9818 rlth
8uita to ronoioae
llenai no lien 0~.porronal property un-
thera bein
til levy la made by lh o r iror
r oonatable; a suit, on
&WWOnal property tax.88i8 a Duit in peraonam, while
a suit 08 real property ia in rm aa wall aa peraonem.
-4. nrtlolo 7332 8Ot8 out the rwa 8liovmd the
diatriot attorney, the aJ%erifior oonatabla the
diatrlot olerk and the oounty clerk (it wi2.ibe
notdi #at the oounty clerk ha8 oertala dutle8 to
poriom fn regard to the ooll~oti~ br suit Of real
proparty taxsa), leaving out any orri0Or ot lnrertor
oourta whloh hao6 jurladlotionor praotioallg all
personal property tax lult8.
*Then w take into oonaiaoratlon that Artlola
7297 apeoirloaliy deal8 with lulta inatltuted for
the reoorery or all nronog duo the atate and oounty
aa tsxea au ana unpeid on personal property, to-
gether rith the raot that Cuptar 10 with tha AA-
tlolsa quoted above, it ia olaer that the Lsgla-
lature did not intend Ior Chapter 10 and the
nrtioler ret out tharaunaer to gorrrn aulta oa
personal property.
*Thea again m find that Artlola 7333, whloh
doala with rear taxad a8 ooata apeaka only aa ooata
againat tha land to ba aold under Judgment for taxer
839
3on. iir'Fatiidrarda, me* 3
and pal6 Out Or the prooooda Of the aelsa after the
taxes, penalty and Intereat due thereon are paid, ana
i.nno oaee ahall the atate and county be liable there-
ror.
wTherefore, we here reeohed the oonoluaion that:.'&0
constable or aherirr, oounty clerk or any inrsrlai 00~1%
that ha8 jurladlotlon over the amount involred In 01~11
aulta ror personal Juagnont to reoover taxer on'peraonal
property are rewlated by the general BOO Ytetutea, which
Ore ret out and enumerated la Chapter 2, Title 61, it. il. s.,
and eabraoea Artlolo 3913 bhrou&h 3946.
lThla being a novel question not baring bean aeolasd
by oux oourta, we real that it ia our duty to 0811 upon
your ortloe ror your opinion a8 to the oorreotnaaa or
our oonclualon,~
There are no lpeolal atatotea fI.xingthe tee8 to be taxed
88 oouirt ooata in rarer or tha rarlour orrloera prrozxiiq
aenloea In aulta filed by a olty In the oount court, or other
oourta having juriaalotlon or the adwuata lmo 1 **a whore euoh
suit8 are ror the 001100tioa 0r *personal taxeOn, ~01 taxer on
personal property. Therefore, it la our OpFtlIonthat the con-
olualona 8tda by you in your request are oorreot and that
auoh reea are goferned by the general foe statutes.