Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN

Honomble Ferry L. Jane.
Countr Attonwy
Travis cou8tJ
AwtW, Yeaas

Opialsn lo. O-6596
Bet ON the Aaiemoer4elleeter

or ro8e$4t the 8meamt
muat ho Pet?wn the ehwk to the -a-T.
ue'aawws pmr quwtiQna in the fmler pnwQtdr
but &we our onmler to qwrtlvN 8NbeM 1 6n8 I!*ill ?a0
the aeee* w +iZl trcrrttb8sltogeJ$ar. we ecmf2ne oar anawr
to dolLnqI3entt4kx.h?mly, lamfar 88 the ryLF of the taxpayer
to ritbwtrt
pry the i?amsJ the wme tia, ~lt2ghl.a 4e1Illquwlt
poll tax. The opinions heretofore rendarad hare had to do
nith the payment of'ouxrent texoa, as did the ~860 of Stuard
'1.Thornpeon,251 S. W. 277, and w4 do not rind it neowsary
to oonsldsr the prior opinion@ of thir dopwtmont or the
ease of Stueard v. Thompwn, supr8, es amet OUT da01810na
bore on6 way or the other, 4xorpt the Stuard f. Thomprron
oaso supports our anew~r to your q@wioa No. 3, end lr
adopted for that purpo44 onlg.
Without ltb smp till( l the statutes
to retiow oomposing
our taxation e~8tea pemtainlng to dolinquanttaxw and the
mbthod of seourlna and oollr8ting tha #am, when not volun-
tar&l~ paid a8 provided in Art.1018732b, lnirrr, ve nay ray,~
gonorally,thatthree awthoda ar4 provided. Piret, rox%oloruro
of and m&n under the oonati~tutioaal lion lmpomd on leoh
tract or land for the tax.8 aa80aaad aIpin8t iti wead, the
~-ry proobas of rolrcurrand male br~tho oollootor;and
third, 8uit for tare8 and the 14~7 on and ml,. of all land
(axorpt the hon4rt4adjin uti4iaotiom oi the ;uQment. Wo
ehoultisay that undar ul8ting law the 4~ prooemr or
a~leuro and aalo by the ooll4otor of real o8tete ior t&4
taxer duo thareon doer not appLft but doe@.apply a0 poraonal
mwW.
ArtI 7324, V.R.C.S~,, potidea in part a8 roiiaa:
*Whmor4r any person, OF psnoa#, iim or corporation
shall p~to the tax ooll44tolr4ll the tax44, iatoxr8t,
pumlti~a and oert4 4hwn br the delinqwot tu rooorda or
the ooanty to be duo and uapoid yinrt troot, lot or
pore81 OS land Sor 411 or the pus tar sx oh taxw may be
ahan to be dur,and unpaid, prier to the 1nHltutlon of
suit rox th4 oolleotioath4nor, tho tax’ oolleetor #hall
lerua to swh p4rroa or parsons,tlra or oorpomtion, a
rs44lpt covering suoh payment a4 14 new nqulrod by law."
Artlolr 7345, V.R.C.8., proridw a@ iolbwar
Vh4n two or mor4 lot4 or blookm or traots of land
are rcmdersd in th4 eame renditionwith saparube raluatione,
end the tare4 due ther4on beooma dallnquuentthe tax oollsotor
ahall, when tclndered, aaoopt pn$%ud oi the taxs# due od eaoh
lot or blook or tpaot or lazedhaving 8uoh sepm@ta val~tlonr
Axtlole 73&5a, 86otions 1 to 10, IncAwlve, providaw
iorthe transfer or the tax lien fixed by the Conatftutionand
statutes upon real oatate to emy poraon authorimd, aa provided
for in 88116atiloie, by the owmr ot 4uoh real estate to pny
ruoh taxes and maken prorlalon hr protsotlon of tha as4l~or
Hon. Perry L. Jones, page 3

and aaalgnes or such lien by ri2ag 8 limitationperiod of
one par vlthln which foreclam~remay not be had br the
aEB~f4tkeslan4 for a redemptionperiod, all of vhlch statu-
tory provislbm evidence a clear leglelatlveintent not to
make the paymamt thereof dependent upon the payment of
dOlLnQuent poll tax, vhleh 1s e 8aparat.e and dlrtlnct tax
and nbb 6wsms.d by any lfen vhatsoevsr upon any proparty,
real or personal, ovned by the dollnquent taxpayer.
The suprome Court or our State In the oaso of
Richer, Tax Collestor, et al. y. Noor, 249 9. U. 172, in
an eblo oplnlon by Chief Juatlae Cureton, 8rfdr
“In oowlderlng the rule requlrlng the foul1pay-
ment of the tiU.B, PO think it N approprleteduhaotlon
from tha authorities to sar that, wbon it 18 necmsary
ror enyone, in oxlor to pwrerw unlmpalnd hi8 progmrty
right.&, to pay tho taxer due on say separate tnot or
parcel of land vhicb has bwn sopamtely a8soaood, bo
bar the right to do #OJ and whore tbo 8tatutar aan k
oonatrued to accapllrb this end, than they lboula be
Io construed. Vnder the coastltutloml proolelon befon
> us, the right or the citizen to bare any treat 0r hi8
lam? !‘PM of any lien, e%cept thet to ~)oourethe taxer
levied against it, 11,an important,sub8tantla1,and
ma1 property rlgbt, not lialted by the Cowtitut%oa
by any obligation to pay all other taxas dua br bla.
If w wre to 68~ tht tba taxpayer oannot pay the
taxes on one tract of his land vltbout pay on all
or parIng all of his tam8. in Iitafinal ef Ye ot on
him, as previous tated, vferould be rvarUUag a lten
not provided by it” a Conotitutim, or imposingd qua*&

Judge Cureton further said1
“We are of the opinion that the tax agalnrt eaah
,separatetract or parcel or land, lneofar aI)the right
of payment 10 concemmd, is to be regarbed as a 8eparate
tract, an& may be paid vl,thoutat the lam@ time WY%
other taxes.’
Baa. Perry L. Jon.8, page I

we hare not overlooludthe hot that sua(te ctw4tm!l
lu this aase Is dealing vlth the right at a* taxpayer to
pay aua-rmt ad valcwem taxes rurscmod a&n8t &e ret4 trsct~r
uithout at tht me% tl~a6being required to pay t%e tax amsoassd
rpgahnst iehor and different traat8, kit he takes painr to ray
thnt, as we have ncte~d
case, that the te.xpqvbr
axen du0 l?Y h,‘35; . . .
rt &hc sere tiwe pBJixl&f
Of 811 Of his taxer.,Ss rart of 811 othur t8xest.+eby him,
ir other taxes. Hmco, ue think it see to m that ttitsawe
I8 indi tlve af the PI& tb8t vould bm 8F?l,ZZed lf dbllaguoat
tue8 h3 been Ciwctly lxwslved. WQ think the mAI@ vould
rpply rit@ groator force a8 prvnvuaa4d In tkta ea(~pet3 della-
quunt taxer, for obv:wslg the taxpayer bar as much right to
pay hl8 delinqwnt taxQ8 withia the tfme Byy&bed ;atntuta,
am ourrent taxer end thur mdeeu urd relieve is property of
the 150~. Pm- ~~11)to my thet this rQh;prt
mar he abri- d by
n~ulatlana or ~mwral ay~leo&wl;provided for In the bnmtitu-
t&cm mid atatutw, and not unathnod by &t4icialapprovalir
8 pron6unaerat VQ 8rQ not alllag t6 m&Q.
IloreoverLf vo vere to hold that.ths delinquent tax-
p8yer’wst prtyhia deltaquerkt poll tea at the 8ame time thet
he p8ys his delUwe.nt p~o~wty tax, w would SJI,efrrst ba
8$ding 8 prmlsion to Article 7321, aupra, by ooxist2wot1cm
~r;~t~hewLmglelatu dkd uot me fit ts 8&l, by ratyinyln
The t8x collsctor rhll i8ew to *uoh perroa VP
pmrmane, . . . a mcalpt cfmerbq SW& payamat (~6 ia mu 1y-
quilrd br law PMrldQd auoh person dr p+raf+uw jxqar st thy
sam tlma any de1Lnqumt poll tax that mar be OUT by him.*
If mwh yovlsim i01to be added to the statute it is exclu-
rlvelyvlthln the pravince of the Legislature, and the Xagla-
lature haa not thws spakmx.
 I
I ’

Hon. Perry L. Jones, Page 5

In thus oonoluding we do not nmm to hold that
the State Is without any legal remedy to collect delinquent
poll taxea, but do hold Wa t the remedy la not by the tax
oolleotor asserting e lien again& property or e dietralat
upon the delinquent taxpayer, where tht Constitutlcq and
statutes have given none, which would be the erreot lr we
say the tar oolleotor may refuse to eooept end reoeipt for
dallnquant ad valorem taxes tlmaly tmdared by the delln-
quant texpayar on real or parmhel proparty, unless 8wh
dellnqumot texpeger paye at the same time another delln-
quent tu duo by hia, namely, a poll tex. We do not find
it naoeaeary lo ardor to answer your quo&ion to dlrouas tho
rcunedy evallablo to the State to aolleot delinquent poll
tares, henoe refraln~ from doing 80 in this opinion.
Paselng now to your third question, we do not
think it ropulres lxton&od dl~ou8rlon. Ii tho Ammeaor-
Colleotor or Taxes sant out e rtetement or do~llnquent
texetv stating the amount due if paid by April 30, 1945,
and the taxpayer doleyod meillng his oheok untU aftor
May 1, 19~45,et whlah t&no additional penalty and lntore8t
hevo aooruod, the Tu ~olleotor, a8 the oolleotlng agent tor
the 8tato and musty, is not authorlrodunder the law to
aeoopt the amount tendored in full payaont of the tame,
interoat and pmaltle8, as the amount would be leas than
the taxes, penalty and interest duo. II the amount tendered
be lem than the taxma, penaltq end interest due et the time
or the tender, whethmr the dltferonoe bo mall or ler#e, the
Tax Collaotor 1s not eutlurrlsed under the law to aooept tho
Stuard Y. Thompson, aupre; Gamecon Oounty Water
~$&anent District ho. 8 1. De Ia Vergue Engine Oo.,
loo F. (2d) 523;~~Kanaas city Lit0 Insuranoe Co. Y. DuVal,
5 129 S.W. (26) 70, all of which hold t&t a tender muat
. .4 lnolude everything to whioh the oreditor is entitled, end
a tender or any 1esv1 awn ie lne.freotuel.
rrq,hope the foregoing 8urrioiOntryan0wer6 yoow
quastic;ns
Youra very truly