Untitled Texas Attorney General Opinion

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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVER SELLERS
ATTORNEY GCNERAL
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Honorable Y. 8. Barton, pago 1

rAd the pU@OAS entltlrd t0 rrMiv0 the 8m~.
BuOh r)pOX'tr rhrll w ia (lUQlioCrb, !OAO Of
wbfolqehm~l bi ,fllaU with the OongtroUorr rad
‘. ,tbe ~othu,rlth thr Ooaaty Olerl W tho Oouat~
rhuebi ouoh daoodrnt rorldd lt Bha Waa ot
hir aarth or rhorola the prfaolval e or - .,
his orkta 18, loorbd. Tho Oouatr t?1-k atill
haobiatoly AOtift, tha Qounty JoU@ at *ha illlry
of tuoh rogart.’ .
~) ‘utloio 91x7; v. A. 0. 8..,‘pmvltl*r, &a )Hitt
: (*WithiD sli math8 after the lxeoutoa’ .ads¶n-
lotrstor or trurtoo or othor porroa oomw bw full
porsrsrlon of ouob lrtati, he #hall maLo rcipor) ln ,
dupllooto 8Ad #till fib th. lm ia tha ~Mu.9~0-
vidod .$a tho poordlng lrtloh - BaliI roper0 .mint
be ado tmdor 08th &ad roaordod 6s a pmneaeot --;4~,
rmoorb &Athe Pmkto Oourt of tho oowity whoroln
ril0a, ~4 8wt pi?,, tb0 rg.hfiu int0p8ti.0a:~ . _G, y .*
:A&o10 Vl86, 0. A, ~6..a.;’ i roadr’hr $o%lorirt
.%.
,._-.
lrr tar riy ream& tbbsr6mlnlri~r~tl~~,W
tba h e tO Ot l ‘d~OOb ent
108~1~8g~p?t+p@~~ 13s
,Joot to 8rntioa \xadtr thk ohrptor, rh8 I .%*bt
be aoeorrrrf-tn 8hi8 ate%0 ‘ezdgl to or- ‘-8th
ttm prov~olonr Of PbL low, AA& rilr1%yw is the
diSO$WtiOA Of the 6OUAtr ttld@ .BAd
.aO!Qt?@u*r ..-
to 4irponra ul%b tho rppoiatrarntot l:r 4 mia lr -
trrtor, upon iiliAC;with crrohOf tbm I astir- .L
raotory ‘ln’vontoryof tho taable propettl by tha
trurt440 or ownu~ Upoa t&o tIlla5 of,.suohlaroatory,
tho’spprrlsemnO rnd other preoeedla&~qalre6 by
this ohrpter rho11 bo es ia other a0~08~~. ‘..
Oonorally~,,Bporklng, it le rtated .in Taxes Jurir-
pruclenoa, Vol. 34, pi 409I
-be tera ‘to file’ ooma f+Om *film’
8l((Alt~lD@ tlbsfhrard, rtrlng or wlro *hioh
WM U#@d iA clAUi~A8 Q?aOtiO@ tOr oOM~atiA&
paper8 toðor. The aord ‘illa’ iS alSO ullod
to donoto a papor pl80d with an OfflOOr, 8ad
68eigAOd by 1tM t0 hia OfiiOiIJi OU8tOdY. A
ii10 or the oourt is l reoord OS the aourt.
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Honorablo I!.I!.Ezartoa,pago 3

*A Ospor 18 @riled*, *hoA it la d*llvorrd
tQ th. 9mDOr OffiOer And lOd@d bt hh in hlr
offloa or.rrooiv.d by Ma 60 be kept an $110,
'Ot;a~tl!:i~ 8opl8tb8 rt860& 'WhaA.thepager
to tie proper 0rri0u t0 be fii0a
or ie plaoed IA hi8 ofSioSa1 ourtodt, ., Mir $a
mar r0garam8.0f rbsthor or not a iilo,Wk.

aont whioh abow the.. frot or SlJlqg In othor worda
i8 BUffiOiiAtr ,Tho alork’a @Ad6rEOiWAt npon tho
i.AAtrUSeAt Of tha f4Ot Of ?iliiig38 .tb(‘~Widonao
'looked to by tbe.oourta In d~ternrla~~.~h@her or
not .rpger ln a Oaae~hrr poe,n?l+$:r j.;~; P .: '.
‘
"It &l k noted ~thst,&dole 9184'p&ldea )hat
‘the prolirinary report shall bo rsha with& ‘om.iponth by
'8 party ooalng into 9ooaoaaio~.o? an ‘pro~~ty,~UlrIae tho <
date a? the do&h of tAo dOOOdOAb,b i’o:a~~Xbnato raluo And
oharaotrr of his latata and tha poraoar *a)iWd,ta rooolve ‘~
the #ama, Tho statute further prorldog Ohab thi8 report
ahall be IA bupllaete, one of uhiok,ihall W SIlod with tho
Oomptroller, and the othor with tho County Qlak of the
County where auoh deoodrnt roalda4 at the 6%~ Of hia
. . death or rhoroln the prlaolpal part of hi8 lAt8to la
looatod. l%o atrtute doer nat require the’prollmlnerp report
to be reoorded IA the &cod reoords or probato record8 of the
oounty , but merely provider that luoh prelininary report
ah11 be filed with the County Clark. The 8tatUte doer
not requlro that theaA prolimlnary roporta must be AUIR-
bered.

Vlth rcferonoo to the invOAtOry, which Is required
to be fllsd by Artlola 7187, it will 'be noted that raid atat-
uto expreaalr provlaoa *sold report must ba aadr uador oath
and reaorded aa a permanent reoord in tha probate oourt Of
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Ronorrblo H. R,mrton, paae 4

tdr ootmty wbrroln tllod.* Bouer~r~thir &tat@ Aw no
lpJillaatloa r0arrah(r tb4 rroordln& of aha. gr~llmlnrry
report roqdrrd by Artlelr 91&h .
ToiAe r~qwirkinlf’d&ii thif“ii‘la the -~.
oplnlon of thir d,prrtm.at thet the pnlirinrry toport
roqalred by Artlolo 7186 are 008 raWred br rtetutr~ to
be nudored or reoor4.d la the do44 reoordr oi ,thr aountr
or kept In the minute8 Qt tha probeta rooords, but th.
rtatuw ia ooapllod with when the pnliminery N et
18 dollterod TV the Oountf Olork and @lodged b
hi8 oftloo or rooaited by bla $0 ?a kep8 OB flI 0, gbior,
li
ma ir :romotln, dated, when the gsp~ lq dollvoted.t~
the proper,oSrlocr.to. tu tlld, or $8 plaood la hi8
0rfi0ki ourtody.* am oopy of the pr*llJalM~y report
aurt br tll#,d .~ith‘tha t!WDtrOlhr. .,:

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