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OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
gonorable Lloyd 0, Emuldin, Page 2
Vaid meotlon or raid artioh turth~r
providu I
a~c~Od Fn bdir or tb aate 0r ~0~8
under thi8 3eation or this Aot m8 be given
b7 th0 c0my mt c0ii00tor 0r f8 0 0-w
ln vhloh the property 18 looatod.'
%ret0rm0 the 001100tion or 8kte and 00wty
tax.8 hW0 b0.n gOnOr\lly Wgarded to be ln oontrol
of the Co1mnl88lonor8Court, In thlr oonneotlon I
0.911 JOUP ltte&iOn to Arti 73455 vhloh prOride
the 0041111881CUMr8 Oairt 18 given POWO~ to oorreot
llli8tikO88X&d l’Oq M O lF i& llll l88088l8ODt8. tie
county Judge WqUe8t8 fOUP OpflliOn 88 t0 vhether
8ald OOrI8OnttOP the 8alO Of' raid pl'ogerty for
1088 th the adjudged VaiUe thePOOr, OC thm
aliount or the judpppent.8, mlat be glwa I7 the
County Tax Colleotor of tmouaty la vhloh the
property 18 looated, OT Ir thlr merely dIreotory,
and doe8 the ComI88lo~errr Court llkevls@ have
potter to give auoh oonsent ln vritlng in behsli
Oi the St8te Of-Texas? (II' In other YOlld8 18 a
Tax Colleotor the oriiyone authorized In tmhalfe
of the State of Texar to give raid vrittm oon-
8-t. iOr the ulo Of DropOrtJ uadel' tU judspHpt8
tat 1888 thnn the 8djudged Value thereof, or the
a8wit or th0 jtigt88ar
"In other vord8, If the C~l8OlOZNr8 Court
of the oounty enter8 it8 judgment in vrlting oon-
renting and lgreehg to a rale for 1088 thn the
8djud@d Uoullt, la itM nda tOr t0 f ll80 @,
t th e
vrltten oorment of the Tax Colleotor in behalf of
the State? The irot that the 8tatUte USed the vord
lmrp* Indloates to my miad that th.I8 clau8e thereof
Is dlmotory. Rovever, Artlole 734s al80 8ay8 that
in oI8e 0r oonfliot betveen thl8 rtatute and any
other the prorlrlon of thl8 artlole 8b4blloontrol-
'Slnoe tax title8 may rest upon a proper oont
rtruotlon of the que8tlon bon l.mo1v.d I wuld
apprealate TOUP Opinion on thlr QuOrtiOa at JOur
earllert ooavenlonoe.”
WomblOLloyd a.B0uldLn, Page 3
m CollOot02 IO tbO aaly pW8m luth0rIOOd to gIV0 #e St8tele
e&u&SW& UIXbX' tb Otrtllt* b qub8tiOB.
Artlole 7345dgIne th0 C0mloeI0ne~Coidtha
powerto reopen end 10wr lmqultablo 0z omfIroat0q leeOoe-
W&8 ‘Upth
On
lpeli#tiO
OrthIb
ceWZb
th8r
Oro 8Or
rh i0
dul
lUth o r iud
r g a nt.Iny o ur
o a r e,o tmer m hhlp
e p a eeea
to tL
ur ineuDit p ur o & 80r
r0r tb kasilt or a i ta ng unit0 in-
+olved, eubjeot to thO tight or reaeIlIpt1on,
and 4 ohmge ln
888M8meDt i8 BOt iIlVOlWd. Beaoe, ArtIole 734Sd lo not lp-
plioablo hem.
Artlole 7345b, Seotlon 9,Inlub ntume pmviaee
tbt Pm*? =w b e 061oWotu taxlnguait
for the benefitor and 411 athap tui un1tr vhloh an
&WtiO8 t0 th0 8uitj that OUOh -hESing uz t rhll a0t sell
uid propet~ klov the adJ*od nlua 0z th0 total wa 0r
the $xIgmnt, Vhloheve~ I8 lovm, tithout the vdtten oonaent
of 811 of Mid taxing unite2 and that oonmnt In ktzoir 0r
the S-to "nayk glen by tlw Count Tax Colleotor. . ."
We find aothw ia the 6tJ5tUt@8 that vould lndloate
thmt thlr 8ot of dluaretl0n inOrk d0no
th8a the lpOolrlo orriokl doelgrtod
nrlou8 dUtI.8 00aaOotad rith o0lleotloo Of dellnquektax.8
am dirtrlbutad by 0ur lt&tute8 ea0ag vwIou8 0fflolale, ln-
eluding tM Camll88lOnOce court,the sherlrr, the count
Atto-, the County Clerk, tti State Ccit@tmllrr 8.&l de
Attorney Oenerrl. Hovover, the
St&O’8 OOMUit in th0 iOngO ~~':%222f8~~~
by 8titUtO to the county Tu co leotor.
We think the de8lgdtlOn of the County Tax Col-
lsotor in the rtatute 6ke8 lpir the 0nl pewaD luthorimd
to give uld consent in behalf 0r the 3&Ito. In report or
ywoOn;lglOn, OOo Uiohit8 ElMtrIo Co. v* Eiaokl*~, 13l
. . .
Ir the Stat0 ttpoyh it8 doel~ted lmt, OF w
other taxhgunItn?uaeatogIve the 00n80nt inqwOtlCQ, thO
392
Ai. 08MOs i8&814 bo me40 uadorCh plala 18aeuaga of tho ’