OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
%ptember 16, 1942
Gos~trOUer
Honorable
Austin,
rhor&e 8. 3mppax-d
Touo
of Pub110 Aooountm
Dear sir:
1alor.m tam8 ha
TO? the bonefit
8014 by the 0881
the ~turnltar* 8
B.C.R., 1925, r444s a8 iolloue:
e aetato ot a 44a44ont is or
b4ooM8 1.n801V41its4nd the t4X98 8#848884 8@4ill8t
8U4h DOr8On Or pTOpOrty, OS a&OiQSt OQY Of hi8
UJlpOidin part Or illWhO14, t&4
48tdta X'OYi41El
amount of ouoh unpaid t8X48 8bsll b4 8 firlltli8ZI
upon Qll QuUh prOpOl%Ji pr~lidd, 6hat Wb4Q
ttX48 8ZV do4 by an 08tOte Of 0 doom88ed ~e?eon,
tkm 114~ hmeln provldod
for 8hsll ba rubJaot
to the wllowanoeato widows anclmlnor8, funeral
8xpm8ell* 8nd 8X94tQ8.8 Of bl8t 8iOkU484. ??uah
unpsld taxes 8bsll bo paId by the aeafg~44, whem
Mia prOp4rW ha8 b@aQ Od~d bJ the 8h0~ttf, OUt
Of tha $VOO6Ub Of Q@%WzlD 0488 suoh
&WOpOrtJ hm
b eeneeized Qn4 *rltteo h ntaor
ntother wet, ano.
by th* 4dQiQi8tr8tQt OF Oth4r 14& rOyrWent.tiTa
Of 4WWbnt8; 8Qd, it 8ai.4 tM.8 rho11 not b0 paid,
rl.l 8814 ~rOjWt$' Q8J b0 leti OQ by the t&X Cob
1WtOt 8ti4 80lCi tOr lUOb t4X48 ia WhOE80~8r'B
iWiLt it Bl8J k iOpll&"
met ATt101a m&*a it the duty OY the 888l&n8. uQ4.r
the ieUt Jdtuetb~ hI’0 ~&‘OMDtOd, t0 &WY 8OOh t8X.8 .Qi ill?-
thor provides t&et fn thr lTent that lomo m-0 net paid *all
8uohmqerty map k lo+106 on by tJU tax oalloator,and ml&
iOr 81Uah 6QXe8 in WhO1~804V4?'8 h4IXd8 16 mr b4 tOUTAd*. Bacrh
Axtfole tit68 8 12.n oa all the property of the a881@0r for
t&O bQOti6 Of OTOditOl-8, t0 8404X4 th p"mt Ot On-16 08X88.
zmhary Yb. city or WTrlde, 42 s; X. (2d
IQ the QO8e Ot "6060 'I. JOrdOQ, 60 9.w. lm& 6ha
court, iQ dii;oUr8in& thi8 8t*tUti, mad* th18 #t6t-Qt#
*Tb4 oifeot of mr *rtlol* wes to eiv8 f&h.
+tr:tee lteri upon 811 the zep8rtg- of 84 l8t86m
or ln6i~ldusl (undsr the 0I;
ruumt~aM8 MlR4d IQ
the artiolo), L)Otbst all tbo property 8hould
ba UQd4P 8 prrfena0* fOF alllion the taur aua
by t&e iQfl%VidU81 or eQta64, WithOUt re?areQOO
to t&8 pertlaular proymtg aR8iwt which It We8
e6048Q6d."
Ther ir et 4 r p r e8a lo
c lQo ur o o ur ts
O:E th elfiso t09
a r tio le
ly le
th a tOf the CalUt C’t CiVilAp;ppe418iR th*
of ~eogle’r ~~tioasl Bmk 7. City cf I?nnis, 50 S.K. 632,
dish w4 quote:
“Ar6lele 5175r (mm Art. 7269) c r eo tem l lien UQOD
the perttonalpwpertp ot the tsxpayor whoa the eon-
tiitiOQDoem4d tberoili 4ri8t." (PW'enthe8i8 0U.W).
Bvo r y
ll*nnt nso*ruly to wk. #A. prwlslozu oi
&tlalo 7269 opermtlvr1s prosent la UH test rltortlao QWIS,
oonsld8ntlon. Under the suthorltlrs rbms altsd we thlak
ths 8*81gn*8 is obllg8t8u to pay the unpeld~8t8t8 snd souaty
tSX88 OD th8 PrOPwT rSSlg&3d. *8 ace further of the oplnlosr
tbst l 11~ Oxlet on *Old proprtp to *sour* the psyawit oi
suoh tsxss, sad that srld proportr osy bo levied upoa m16
80x4 r0r 890b tex88 by tha t8x oolieetor, it It 88~ k l.d8n-
tlil.4 io the &ads of the 8881~88'8 pluohsssr, should the
888lgn88 to11 to p*y 88ld tsxss.
lap r0r the tax aollertor
8pproprl8ta pro~6urs
w~ald bs ilrst to mks dsm8nd Of ths lSSl@ke. tar payswtt
ot the tams, and la the @teat of his irllrur to pef mao, to
9paro.a to Mkb suoh trxes mm 8814 preperty,elthor by
sairun ma6 Sal8 01: by suit for rmowary et tbo taxso uld
ror8olO8itra or tba tax llsn.
TmmtiB#g that me h8te Sully l#wsr84 year lnpolr~,
w uo
vj.3 SEP 18, 1942
tory truly your8
HTCW'RY QlE%lERkL
O? TEEA!
81 sA@
tOW1.r but*
Aesl*tmt
Untitled Texas Attorney General Opinion
Combined Opinion