775
OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Hononblr F. A. Taylor
CountyAuditor
BrasorIaCounty
Angleton,Taxaa
DearW. Taylor~
AUgU8t12, 1942,JOU 8Ubmit
a by an intllridual ia
r a numberOS yaaraprior
tan06by tlta Tax Collaotor
a 8Uit18 f$.baOQ AQgU8t1,
noord holdrror owner and all nsoaaaa~
88 drt8ndaata aaklng far &vlgment ior
yrara 1926-1927-1928 only and for a iorr-
t ia broughtto ?ruItIon in 8 final$udg-
a ngulrr owlor of aala,’ Zag91levy and
notloe,the ropartfIs aold 8t pub110lustlon as Nqukrd
by law an& bP4 In by an individual who hsd had no pN?iOUS
connrotlon with thr,landor the 8uIt. A NgUlar 8briff’a
drra ia drlirrnd to thr purohallrrr folloting his WWIMut
of his bid.
(11 Aaaumifa that the purotuarr bid.
*QTJzSTIOH;
amokitot the fotl&uont, intarratand
and.paid tie f’ull
eoata,lrq thr tare8for ths pars othrrthan 1926~19270_
1928 at111a ahargr agalnatthr-land?
_.
-I
-. Rononbla t. A. Taylor, &m&r2
paI4an amount
"(2) Aaauaii@ that the parohaaar bid and
I.888 tbmn the amount ot the $d&mant,
776
lntaraat and aorta or aaurt,am thr taxer for the
yzz;ar than 1926-1927-1926
rtll,).
a ohargra&alnat
'(3)Aammi~ thatthe purohaaar bid an4
paidad'smount loan thanthe uount or the judgaant,
Intaraat and JOat@, and all tsxaa appearIn on thr
Dellnqaant Tax ReoordaOf tha COUntywan laoluUaQ
in the suit, wouldtha faotthat the Tax Aaaaaaor
tall~d to plaortha ropart on the tarrollsfor
tha years 1919019200E921-19 2 plaoa a ohargaagainst
F;
tha propertyfor thoaafourpars?*
For tha purpoaa wa assume
of thisopinion,
thatal1 thr rrqulaitoa for a valid $810ware oomplladwith
prior to tha rffrotlndataof Art10107345b. Thlaaot
ohan6aa the larr
matarlall~.~
;a 8mtar.pu.r first quartion In tha ati
r1mat1*r. In'the aha of State Mortmga~ Corporatlan t+
State,9 S.U, (26) 27L, a ju@mt had bran randue by
I the dIafrIot 00urt In fator or tha st8t8
for th0 tutpaid
1925 taxeron raidpropart?.Tha Stat8 Mortgcya Corpora-
tio purohaao(t
n loahpropart~a tthe aala for aaohtax@@
en4 ~ooItad a 4rodfrom thr aharlff. Subaaqaantl~, 8
lult was InrtItut84 for tho an id tuna laaaaaad against
raid proparty for tb. par 192F md tho vu8 1911 to 1916,
Iaolualrr.Thr Mortglya Corporation dofanbad tha aoaond
lult upon the ground8hat aa tho y*ror of @ho lot at
aalauda ior 19%5ksoa, lt roqa rad same froa from my
llaafor drllnqurnt tarns for prlor foara,and that tha
I lienof tha StSta for tax88 for auoh&Or .yaarr WN
awIpadoat” br Its purohaa~, ad tha StSk bd a0 1lOn
for taxas on sale proprrtr for tha prior pars. St lp r ~8u a
freathe petition; &lumant, otdor of ark and abarIff~a
bradthat the llrnof thr Statefor all other tuaa wa
lxpraaal~ l r a a a na d* and that the aala tar tho 1925 kr88
was made autjrot to all other taxes and tha Urn loaurIn6
i aam. T&r Court of CitllAppeals af Taxarknna raid, U
I lubatanaa, that Ii thr allaof tha proparttfor the 1925
777
Eononblo f. A. Taylor,page 1
turn had not kaa made aubjaat to the lien of the State
and oodntf for the taxaaunpaidOhaNOn for the years
prior to 1925,the mor$ga#o oorpentlon as pmhaaor
wouldban taken tltlrfro8of the lien for anpaidtrxoa
for prior years.
In StateYortgaga Corporation *. State,
‘178.~. (id) 801,the Caaalaalon of Appeals, 8aotIon A,
In NfOnPily thr ju4gmaaf of tha Court of CivilAppeals,
said:
“In the ~onatltutlon
(aaotlon 15,hart.6)
It Is daolarrd that ‘thennnaallaaaaamaat made upon
landedproperty shallk a @pro181 lientharaoa.’
*Aa earlyas 1876a provision that ‘all
tax08upon real propartfshallbe a llrnup o nluoh
property untilthe sameshallhavebarn ~8114’(artlolo
7l72, Bar.St. 1925;Aota .of 1876,p. 260, 422) -&ot
into,and tharaaftar NminOd ln the .statotaa.
". . .
~hrtlok 7326la a rt of ohaptrr 10, tltlo
122 whorain dutla l a ro pNaor1 c 4 for tarloos ubllo
off~aara of .SuOh naturaas that aomplata lad.d if I&ant
parforatano8 -ri11nault In data rufflolrat -(at a Titan
time) to 4Iaoloaa all taxaa dolinquoat for any and all
~aara baok to 1664,as In napaot to tartsdallnqurat
for any and all yaara llna a 1908 th e oountf lttornaf
la dlreotrd la tama .of tha lrtlolo80 brfng rdlt -
a a~oIfIa 6INotIonbalngthat In a suit ho shall
‘Inoludo all lands* * e ownad by tha same prraon on
whiohdalInqaant taxer8~ daa,~ and whlah,for batant
purpoaoa lnU In doforanoa to lrgwnt made, w laaiar
manna that the oounty lttoxnof ought to Inoluda all tax
0laImsfor aaohand l
lmadlata oontaxt of It
la provldodthat, *If through85s ; olorabht or
othatiaoa4 tax duo on lnf land Waod br tho datmdaat
la omitted fro8 auoh .aaIt,, altahoriav~loa
shalla@ bo
lnf defense agalnatthr oollrotloa of f&a trz duo and
auaa ror.* Lapraaaion or the dlrrotlon itarlf and thr
Immediate oookxt to which nfaranoo has just boonmad8
was not In tho statuteprlox to the 1923 larndmant.
.. . .
778
F. A. TyIorb
Xonorabla pago 4
*In viewof the oonatltutlonal prorlalon
makIng.aathlannuallaarasmant1 a *rpraIal lion,*and
‘ ln tier of the atatulor?J provialoa (artIola 7172) that
the llan shallbe ‘upon the property untll~the taxaa
‘shallhare barn paid,* thereIr great dISfIaulty op-
poalw praoaptloa of urouad for aarlnethbtI or18
for one you has the affectof lxtlngalahIng the lllan*
la a ur lng
paymentof tax lIabIlItf lc o r uaror
6 a prarloum
fear* ThaN 8ra roarholding@in the oasesoltsd,never-
tholaaa, to the affrotthat auoha resultMJ obtain.
ltxlrtonoa of thoseoases may wall lxplalnlxlatonoaof
the praoautlonary language lxaotad br tha 1.92) lmndmant.
By the termsof article7326, as oonatnwdby oounatl
for plaintiff In error, It Is aada the duty
of the aounty
attorneyto sue for all dallnquanttaxerwhen ha sues at
all. But thar,a Is daolaratlonthat,If by hla (or other*@)
~mlataka .oroversight orb maybe,plrporalany tax due by
the deraadant ‘18 omitted from such suit,*this shall not
‘be any dafanar~ therain.MsnIfaatly b ruohomlaaIon
oouldnot be 8 ldafanaal In an7 lTantbIt it bo true
thatfonoloauraand salefor one prrla taxraal&ht daa-
troy the ~llrn~for taxasdalinquant for pratIoua years.
The ‘new’ atstu.taIs tantamount, we think to lnaotmaat
in term Inhlbltlng the result olaIaadant aotlfylag
purohaarra thatthatoughtnot supposeimmunityto oon-
tlnulng lffaotof a lapaaIal lien’ of an unaatIafIad
lanauala~aoaamant. 1
Who 1926 judgment (for 1925 taxer) and aalo
did not,
In our opinion,affaottha state*8rightaub-
aaquontlf to 8nforaathr lIaaafor taxer dalinqaant
for
years -grIorto 1925, c
*Thaiconoluslon NZIdW Imaatarlal quaatIona
oonoarnlng llthar tha powerto Iaoludoln tha 1926doorra
naarvatlon of auohprior lIraaor the luff%?Ianof (In
pointsof oartalnty) OS tha raaanatIonaotuallf made.”
h’o anawar put aaoond question ln the afflrma-
tit*. Since the salefor the
fullamount of the Judgmantb
IntuaaO and @oats does not lffaotthe Statalar&ht to a~baa-
quantlllaforoaIts llanfor taxesdollaquaat for prior parab
thanIt oould not be larloualy oontradad that a ulo ror an
ltount lassthanthe amoant o? tha Jodgmant oouldhare luoh
lffaot.
HonoNblo t. A. Trylor, pa80 5
Artlola7326,Rwload CivilStatutes,
prov%doa, In part, as follows:
0 . If than shall be no blddrr for
suchland thr’oiuntf attornrfaharIffor other
offlarrlalllugthe la ma i~ #hail bid raidpropartf
oit to tha State for the.aaount of all taxer,
-. penalty, Interest and ooata adjudge4 against auoh
propartv, . . .m
We hare barn anablato find a aaaadlraotlf
In point upon tha 8ffaOt of a sale to an OutdIe blddor for
Iran thanthe amountof the t8xe8,penalties, lntanat and
008t8,but WIllIaT. Martin,85 8.W. (2dl1085,holdstold
a 8818to an outslilo bIddarfor lraathanthe fullamount
of thr taxra,paaaltI*a, Intarrat and ooata,when th8 State
had bid luoh full emount..Itwouldbaam to br the pollo~
of the State,aqtlngthroughits named orfloerab to la o
that bho propertysold for th8 amountof taxer, paaaltIaa,
intoNat and aoata adjodgod against auohpt~plrtf.Ko
lrrIoualydoubtthr ralIdIt~of a tax aaloto a prltatr
parson for lass.
... thanthe aiwuntof taxer,panaltIa,ab in-
terest3rd ooata adjudgedagalnatthe proprty aold and
vo 40 not think luoh a prlvtata purohaaar a *good faith
purohaaar~r lbr ha la pnaumad tomknow thr law.
Wring tour third qu~atIoal we dlnot
roar attention to Wllllav. Nartln,aupra, and to State
1. Ststa b 17 S.?:.(241801,whloh
YortgagoCorporation
holdst
%nd, If for sny fear (at least“alnor187C)
partloularland shouldbe OTarlookad by aaaaaaIng
authorltioa,It doaanotb for SUOh war, raoapathr
bardanaend in due oouraa will get on the rolls. Em
Chaptor9r title122bRar.St. 1925.”
Artlola. 7f72, R. C. S.b protldaar
*Alltaxer upon real propartT shallbe 8
;;; apon luoh propertyuntilthe lamo shall harebarn
And should the assessorfallto 8asaaa any nal
aatalo for any 008 or aoN trarr, the lienshallbe
@o& for alarm year thatha shouldfailt0 488088 fOrI
and ha raf, la listingpmporty fo r ta x e rlnf fear
thmaMtor, 888888 all the brak taxaadue t&Non, ao-
oordlngto tka ~rovIaIon8 of thistItlo.a 3 ;
Rononblr J. A. Taylor, pqggr 6
Elaborate prorialona ora inside In the sta-
tuta?o
r rlioroln& ana collwtiag ruoh baok texaa, but
we oitr only tha Uirn statute abow ror m8 oonslarr your
quretlon to deal aslnly with the Urn for rnoh drlinqarnt
taxer. O’r conoluao, tharrrorr, in wmrer to your third
qucation, that the rsilure of tha 666666Ol' to plaor th6
propwty on the tar rollr tor the year8 1919 to 1922,
lnoloslrs, doe@ not dlftehnrgr the lien OS tiic Sate for
taxer for eaah ye&m.
Toure wry truly
-
i’hor. B. Duggaa. Jr.
h6616tallt
TBDrAKM
ATTCREB G-bTELALOF TEXAS