Untitled Texas Attorney General Opinion

. .. OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GROVER SELLERS ATTORNEY GCNERAL 82 . 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. .:. 821 .. 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 822 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. .,: ,