Q
> OFFICE OF TUE ATTORNEY GENERAL OF TEXAS5
AUSTIN
Quroc.yIw -
-.-
Honorable 0. C. Jaokaon
county ~ttonley
‘tala county
Crystal City, Texas
o&2 n' spllttlxq tax
renditione 3ub4
iir't to you for a
.
acres OP land, and varyin
faIla to render, Por several
essor rendered tr%e land aa oattle
wd he m4e no proteat' to the 130~~4
tla are noir gone, and tf?e Iand is 8014.
*The former owner deairea to par only the tame
due agrinst t&e land and not on the cattle, Eaving sold
tkc land he is bound to pa7 the taxea uwisr his omtraot
with the puro~amw,
Eon. 0. C.Je$3an, page 2
*Can WB require hiln to w hia entire delinquent
rendition for em:; year or must rre allow h& to pay in
the land only, and lose t&e assessment againat the oattle?,:
*. . .
OX. 9. Em land sad cattle were rendered each year
by the Aassuaor, ja ONE renditio&t.~ :
Ye thtnk your queatloa mst be, sam8re4 In the
negative.
Ia Texus, lien0 oa property far onpal taxes exist
only by virtue of some provisIon of the Constitution ati ota-
tutes.
A lien fez unpaid taxes on real estate is areated
by the Conrtitution of Texa8, Artisle VIII, Seetlon 15, whloh
i0 es follorsr
,.
-8 annual assess&A Prado upon laade4 property
shall be a speoial ,lim thersoa~j and all property, both.
real aa personal,, beloagkrg to any delinquent taxpayer
ahall be liable to seizure, an4 sale ior the payment of
all the *taxes and pensltles due by suqh BeUmqueat;
and such property may be sold for the wmt of the
Saxes an4 penalties due by ouah deltiquent, wder such
mgulations as the legislature may provide.n
@glemntlne the eborre quoted aonstitutiotial pro-
visiou, the Lag5slature of Tezar has enaoted Artfole 7172,
vw~o5*0 .inaotate4 Xevised Civil 3tatutes of Texas, Phioh is
ati roiioprs a
*hill taxes upon real pvopmty sha31 bo a ltsa upon
&ah property until the seam shall .hava bew @id, end
ahot the aasesaor fa,Sl to asses.0 my real e&a26 for
asp oae or more years, the lL6n shell be go04 for every
year &&i&he should fail to assess for; aa4 he qy, in
11sting”&operty for tame eng yeaz thereaf8er, aaaem
all the baok taxes due thereoa, aaaording to the pro-
tislone of this wt.*
. .
The lien on land for uu id taxes, cxlstirq by
virtue a? the &3,ove aentloned const 4”tutional provision and
ntatuatory enactmnt, is 8 liea ohly for the tmgaid tsrav
as3asaad aJRias%. bhe pErtfaa6kP land; n0 lien is orvatad
against the land ?or uupaid taxes oa yeroosal proparty,
or OR other traots ox piraels 0,” land. (See Rtcheg ‘1.
A?oor, 249 9. I* 178; Davis v. vest, 5 3. 7, (2x2). 870;
State v. Runt, 207 3. V. 636; :Sate Xortgage Corporstlon v.
Ludwig, 35 3.3. (2d) 57, and 48 3. Y. (2d) 950.
ln ease a taxpnyar
bwna~seprti?ate tictots oi Zand
and a44448ea. them 3epaPat.e %raet is incm-
separately, each
berdd with a lieu only for the wpaid taXea assessed agaimt
that mrtieular tract of Isnd. (See Xiohey v. ‘&or, supra;
Cave v. %ayor ai City of F?ouston, 63 T4.% 819; Jodon ‘1. City
of Brenham, 69 Tax. 665; Sate v. Baker; 49 Tex. 463,; ?Xolt
T. ;hhita @3’UQtY -.%Itdr %&SOVdCEeQt 3mriOt h’0. 8, cOE%ii. Of
Appeals, 63 (2d) 369; .&?arrks v. Stste,
3. B. 29 S. :?. (2df
918, error refused; 2it,ks v. Kills, 19 3., 3. (Sd)~ 99. and
48 35;. Z. (26) 941; ‘Pow12of Pleasa3ton v. Tanoe, 4 ,:3, .ii. (Zd)
247; flofrbmm v, good, 250 3. 2. 835, error refused; !&eCombs
v. city of nookpOrt, 39 4. 2. 988)
OUT csurts of ltxtb rdost have held thar, a tax-
payer, owia:j; unpaid tarea on dlfterent tracta of land which
have bee? seprately assaaaed, say elect to pay the taxes
01, tiny one (or aore) of aa3.Q traoLa v , a-.d thus rreree mid lmd
on which ha peg4 the taies ?kon the tax lien tbereoa. (3~
;ilchay v . xicor ) supsa, and Eofrmenn v. ;iooQ , su~ral
A lien upon rwl pw’;erty doss not exht in favor
of Amy tasizg udt by reason of any unpfd taxes assessed on
perlruizal gro;erty ay;siAst the mnex of the real property.
(.See Xetc Y. :Iunt, supa)
33 alao di,,ect your ettezition to the latter port
of Art1o1e 7324, Y. A. c. 3. of ::4x89, whioh 1s a.9 follcm3:
* . :Vhenever any person, ok pbrf~ous, rim or
corgmrstioi shall pay to the tax collectcr all the taxes,
io%8I=eSt , penultics errd costs dxw?i by the delinquent
tar records of t:ie own+,y ta be duo and unpnid against
ar:y tract, lot or parcel of Land icr all the yewsa For
whiah texm may be akiowu to be due aad onpaid, prior to
the instftutlon of suit for the collaotfon thereof, the
930. . .