OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
273
RonorableR. L. Rlllott,Pug 2
“Qwry $3; In eve+* you
_ rule that
_ _the eats
hu forfeitedita llaa lo,the lltuatlon above, ha8
the person retuoving 8al.dhouan otnmlttad w wrong
f'orvbioh he may be held Liable, w did tha atatea
iailuca,to aat at the tlm aoqlstaly alconwata
him?
abow lltuatIan
"I will atate that in tilt*?
the eame praon rtl3.1 ovna both lotr aud the
houae, and It ia reesllja motbod to evade the
pS3JlWAt Of dellnqucstt?&X?t8 M ibat ILot . . . ."
In the firat plaw there OIU ba no questionbut that
the taxes vere properlyuaoared agai~rtthe houre and lot to-
gether aa realty. Artiole 7146 of the ReviaodOlvil (Itstoter
of Texas, pcovldeaaa folfovrr
"Realpropertyfor the purposeof taxation,
ahsll be construed to inelude the land itarlf,
whetherlaid out In tcvn lot8 or othwvime, and
all buil.diaga, atrwturea uldizsprovemeatr, or
oekar flxtursa or whatrower ktnd +~ree~, and
all the righta and privileger belongingor Aa any
wlae appertaining thereto,and all abea, tainerala,
quarriarurd ioaalleIn and undw t&e eutor*
A 1ikQ Ueflnition OS the teras'real prep&y* la eon-
tsinad in ArtloLa 7319 of the Rwlaed Ctrll Btatutet, vhioh reads
aa Zoll5vat
Vor the puPpore of taxation, real property
ahall IpoLude all landa vlthla this m&e, and
all bulldlqa and iixtwea thereon md l p p er teZn-
ing thereto, woept aueh a8 are exprsaalyexmptsd
by lav. AQte l&35, p. f!AJjor
Acta 1897, p. 132;
a. L. vol. 10, pp. 780--1186.R
m Tour fad sltulatlo2t you are lqm=-tlY mt@mned
vlth the quaa,ion of vbether 0~ not th@ et&a and oountg lien
6ga3net the hwae ia loet uhan the lama uaa 8eV6%%8 iFma the
i;t on vhloh It vata lmatctd vhn tame vam tmwaoad eiA8t
We be~ove thatamuer to this qwatioa ~~~~geduby
Y
A&le 7172 of the Revla& ClrlP.Rtatutoa,
f ollcnrs
t
Honorable R. L. Rlllott, page 3
"All tuba upon real propertY ahall be a
lien upon much property until th4 same shall
have been yald. Anb should the uaatamr rall
to 8aa4an sag real ertate for any f3n4 or mor4
years, the lien rhall b4 good fcr everg gear that
he should fail to (Um4aa for; md he maY, in
llrtlng property Iw taxes auf Yerr thereatte~,
uaeaa aUth4baaktaxer due the~aon, acoordlng
to the provialoaa of this title."
Undrrr the plsin w~rdlng 02 the (Lbavequoted Artl.ele,
all taxer upon reel property (and the hour4 in queatlmt VW
real propsrttjvlthin tbs meaning oi the tax statutes at the
tlm the tax vaa aaaeaaed agtiat It) ee a lion wt eta&
proparty until the tutor heve be4n paid. In the faata You
rubmit the taxpaY4r la attompti&mq to evade a fom1orw of
the state*8 listson the house In quertlon by IPO It to a
lot upon whieb all taxes hnve been paid. Ve em'"f f~ad n8 author-
lty to the etfoot that lwh a remora by tbs taxpayer for rueh
purpcre vould in an va yoperate to lxtiaguiah tho lien t
rsid hours. 8par Ieally under Artlale 7172, lup r 8, th e Len
'ipi"
agaiatt lu6h house ma mated 8a oi the tlse the tax vaa
aeaeraed aad CBA oaly be extingu%ahed by the taxes be&g paid.
It la our opinion, therefow4, that the state and oouaty tax
llea still remains sigainetthe houme in question ae well aa
upon the lot on whloh atid hour* Yam looabd at the timethe
tuet vex-e sae4ra46. agblnat it.
You also lnqttlrb vhether or not tb4 tu 6olleate.r
my ttrue t eertl.fionteon the tacond lot on uhleh aI t8xea
hav4 been pa%d and t~ponvhioh the bowe ia now Lceazted,stating
much f8ott that all tuea have been paid. ft 1s the tettbd
law of thtt W?t.te that a bourn%4v4n thmgh attached to a rwliy
may be aonaidored psmorul prop4rtY for oertaln pttrpaot.
the aaaea of Willcr v. 8l.m 153 8. W. 3383 Clayton v.
v E ax-dav. Phanata6h,
PhllZllpp,159 9. U. 1171 and 2% 9. lf.
523. Ii the taxnarer hae moved #it house ever to the aeccnd
i&onZy e.eA t&pkwy measure and ham not affixed the same
thereto with the ifitantionthat It baocme art o? the rea%tY
M a flxtiwe. then LA aueh enae the tar 00h Wtar would ba’au-
thorlaca8 to iaaun a tm fmrtiiieate ehatirq all taxer paid au
awh lot wlriahaertiflaat.4should however stats m its l'aeethat
it dcaa not mmr th4 house located 6x1au& lot. On th4 other
hand, it tha taxpayer h8l affIxed the hours to Thea aeoond lot
to that the aaaw may not be l4vered it is the opfn#oa of this
dspa&zent that he h8a thRr4bY orsatdl a llan 8galnat auah
RonorableR. 1. lUllott,we 4
8econd lot for the taxen UN&I are due agaIn& the how.. In
the owe of Wllur v. Bsmbsugh, 153; 9. W. 338, the court
rtatod a8 follovs:
* Xt I8 a general rule tlmt mcturea,
rwh 8; i iowe, beaw part of the realty upon
whkh it la Mtuated, and, 88 8uoh, cannot be
8WOreb. There i8 nothing in the reoord rhich
t&O8 tbl8 Oa8e out
of the tie. Rad Willor been
.a-b.M fide pUl'8hWcsr,there oould b0 no qW8tiOIi
but he would have held the houae a8 part of the
land, bnd appelleewould have had to look to Rsed
per8anallj for tompenration. fi the rule8 of equity
haVS f’~stem.vd a trU8t an the hou8S W&it& 10 wt of
the laad UpOn Vhbh it 18 8ltUated, then, a8 it
wnnot be 11overedtherofiom, a oourt of @quit
we thirrk, all deoraea lien on the land oi l&oh
It t8 a part and dLreOt a 8ble thfweof in Order to
prot8ot the hteI?ert of appellee. Atkinson t.
lhrd, 47 Ark. 533, 2 S. if.TI Vlpion v. Ilfohol-
ICUi, 54 %3X. oil’. A '. 43, ilk 8. It.388; l&tnneaJ
v. ?hker, 59 Tex. 18 f 3 Paasroy'r Rq. Jurf8. (34
Rd.) I 10~1."
It Is our oplnloxl,
if the how9 baa beanrlxedto tha
14ndat the,eont tzwm in 8WhllWUWP t&&the I- cr8rulotbe
removed, thatthetarpayar,beoau8e of the oirowmtanoe8 of thlr
OU8,hll8FOdXd 8 lt~Xi8@tiZl8t8UOh hid U@UlyhfOh thehOllU
18 nov loWted UU.!that both hewe aad 1Ot would be 8ubjeOt to
fOreOlO8WO t0 8S%ti#e the 8tate 6fld @OlUlty tax li6n.
Your8 very truly
lt10rdb