fionorabla ~Ghrarlss ii. Theobald
County Attorney
Oalvaston County
Calveston, Tszas
Dear sir:
Oletrlct. hss~
oat and rellev
472
I
Dlrtrlot unless Instituted within ten years iron
the time tha sams ahall bsoorr,e Jelliquent.
- (Under-
¶ acoring ours). c
Thle department held in lta Opinion P?o. O-3315, e
aopy or wh ic Is
h ln0108ea, thst the above statute la one or
1lmltstlc:n. It iolloas that the statute of limitation doea not
ixtkngulah the tar dabt. See.our ~Oplnlon .No. O-1458, a oopy or
_whloh Is enolo8ed..
We have been unable to find any statute rhloh~ s&i-
rioally, relstes to the method asd manner of the preparation .
or a delinquent tex roll. for an lndepsnaent school district.
Article 7337, ‘f. A. C.. S+‘, provides:
:
'Any lncorporstad olty or town or a#iool
dlstrlot shall have the right to enforoe”Zhe
oolleotlun ol delinquent tales dua it under .
p..
ArtiOls 7343, V. A.. 0. ~3.. provl~os a8 follows:
“.*fn any. boorporateE city or‘town fn which any
traots’; lots, outlots, or blocks ot land, sltusted i
.ilthln the oorporgte li.alte oi said city or town haves !~
been returned dellcquent, or reported sold to aald
olty or town for the taxes due thereon, the govern- :
.-Ing ~body may pr~epare or oauae~ to be prepared llate
of ~del$nquenta’inthe same manner ee provided in
thla ohaptar, and suoh lista: shall be certiflea to
88 correct by the mayor of said city or town, It any,
and Ii said oity or town has no mayor, by the prs-
aiding oriicer of the governlay. body. Arter said
-1lste hare been properly certified to, the ecvcraln~
i body di the city say cause llsta of dallnquants
to be publishad In a newspsper as provided for State
Andycounty dsllnquent taxes In this law. Zhen twenty
days from the fiats or la~st tublioaticn or aaid list or
lists of delinquents has elapsed, the governing body
of the olty or town may direot the city’ attornay to
rile suits ror colleotion or said taxes, or said
governing body may employ sose othar attorney of
&?norabla Charles X. Theobald, Page 3.
-the mu&v to file suite end the city attorney or
rother attorney fllln(: aald suite bhall be entitled
:to the same reee as allowed the county attorney or
.di5$rlct attorney In suite ror collection or State
and ccauntp taxes, to be taxee a8 costs in ,the suit.
‘InWpandant school dletriats mey oolleat their de-
linq&ent taxes ae aScve provided for oitiea end
townq, the school board performing the dutlea above
:de.mribed for tha governing body of cities, and the
-prsai-Sent of tha 5chooL board perforaicJ, t.3.s duties
abqe .preaoribed ror the mayor or other presiding
-oific~er. The school board may, vhan the delinquent
:ter:Elsts end records are properly prepared and
-roe&p -for suits to be riled, ina~traat the oounty
attorney to ille said aults and he fails or ra-
~‘fuaes -to dc so rithln sixty days the sohool bourd
mayemploy some other attorney of the countytbo
:-tile Ijuit. Tte oounty attornay, or other atttirnay,
:fillng. tax suits for Independent .achool districts,
-ahull:be entitled to the same fees aa provided by
3swiln~aulta for State and county tazea. Xc other
:oounty oiiioer shall receive any fees unless aer-
-~rlces~are actually perrormed, and in thst event
:~ha.:ahall only reoeive such. feea es are~aow allowed
: him by law for almilsr eervlcaa in civil suits. The
.,.emrloyment of an sttornag to rile Suit for terSs
:;torccitlea, towns or Independent 5ckool diatriota
.zshall: autherlze said attorney to file said suits,
rawesrlto the po%ltlona and perform such other acts
as are aeoeaaory in the collection cf said taxes.
‘.“A11 lsws df thla St.-te for the pur$ose oi
aol3ecting delinquent State ,and county taxes are
br.tfie law 3ade avollable for, and when Invoked
: shall: be applied to, the collection of delinquent
taxer: of cities and towns and independent school
dl&rlcta in so fer es auah law5 are ap lfcable.
: Xdk;, Pate 3rd C. S. 1920, p. 48; Beta 2nd C.S. 1923,
P.1~39’;”
:By reason of the above two statutes, we quote Articlu
73361, !I. i. C. 3. (S. B. 407, Aota l&h Leg. R..S. F. 3551,
88 r0110w8:
4741
. ..
..
:+
Y :
4%
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TionrqrablrCh:arlao It. Thaobald, Fag6 5.
It. Althmqh wa nra somewhat doubtful 66 to tha anmtar to
your quasticn, due to the ~rmieslos and Ulaorrttoufqy
prorI6Ions or ArtIcle6 7337 sad 7343, aupra, we ara;naver-
thala88, Of the opioion that the echo01 distriot in qmstion
ma6t colpl~ with the tar!66 of Art. 7336f; Bupra. YOU will
notior in the lnst ~antsnoa or Sacltion 2 or Art1016 73361,. au-
pm, thst County Tax Collaotnrs, who colleot 6ahool tnxaa rrom
tax rolZr other than State end county rella, would JMW to ma-
pi16 6 dclllnquant tax roll Including 611 d6lInqQaat rokool t6rar
othrr than thos6 46llnquant prior to Esoambw 31, 1919. B6 do not
b6116rr that ths La@slatura lntawlad to rrq,uira Lhu empiiatlon
nor dslinquont t.ex r01ls lox hcae school dlatrich which tax roll8
oontafnsd all dellnqoant aohaol texoa dating baok to hceaber
31, 19i9 while otbnr scb001 alstriate could @oapil6 a d6linqusnt
tax roll axolu4lng tharotmm all taxas dalinquant for ciora than
tan y66rse :, .
Ioo arm tbwafora advisad that it ir our opinion that
the Board or ?hetera or the Taxas City L3dsp6ndeut Scimol Ijlar
triet ha6 no sutherity to adoft 6~ ord6r oanosUng o&t and rd-
ii6rfsg th6 ~QX rolls or tta distriot or all t6xas or the di6-
trlot whloh are dallnquant for tzcr6 than tan ~yserr. This :?066
not agply to t&o66 taxa dalln;uaat prior to DaoaaIbsr 31, 1919.
Yours ray truly