OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Ronambl4 Omrr G. Mowerr
County Attorney
oahi10cw G0unty
Perrytoa, Texer
ltantiallythe follovlng
pF0p4Fty 488484eu
land to 8 pumh*r
the amount 4f
aollrotar ?4qu
448444*d 4galn
tioa to the ao
I the puraharer o? thr ~a1 pmp-
manal pr~p4rtt owaet?br hir rrn-
hanarrd by the vrnd44 of the real
real eatatc yxw4ha44d and that he Ia sat
40 on the per8on8.1 property whioh havr b44n
Y4 b4lLeve ttmt you are aorraat in the
ft Ia now definltcl~44t4l>lirhodthat
th4 It419pro-
vLd4d in Artlul4 VIft, ekathn
16 of our Oonrtftubioa ati ht¶alO
7172, R~vS44d Civil Btatu$er, attaahoo only to 4aah ewaFtkt4
tract or parcel of 1anB for t4rcr arrr*red qainet it. Mhh4J
V8. #aor &rLB 3.x. 172 (F&p. Gt.)$ brrlr va. w44t, 5 8.W. tea)
970; State Wot-tgago GOrpoF8tlO#l v4. L&u 55 3.w. (aa) 257
(Revorsmlon OEher Qrt~unhr) 48 8.W. (Zd) 9 50. FMI thw ~~inlofa
Honorable 0848r 0. ~lOWOr8, pllgr 2
of thr Texarkma Court of Civil Appe4le In the aoee of State
VI. Hunt, SZO76.H. 6S6, we q,uoteRS follove:
Wut w4 egren vith the tri41 oourt
that ths rtatr, did not have e lien on the
lmd to 8eoure the payment of rlther the poll
taxer arreesed 8gRin8t the Wllli4mree or the
t8X84 8888484d q8inSt them On 804OUnt Of
their omerehlp of perrorul property. The
general rule is that tar48 ere never 8 klen
on prop4rty unlesr expr4erlJ mede 80.
Gooley, Tax’n, p. 885. The lien oreated by
reotlon 15 of utlale 8 o? the Conrtltution UQ-
on @14&r& prop4rty' is anlr far taxes *4844-
ed 4gaInet luah property; end so o? the lien
upon 2~81 property provided for br Artisle
7628, Ver no n’ l Statutee. *
It 18 our opinion th8t the pWaha8Sr of 88id real
property lr entitled to p4y the tax vbloh ha& been areerr4d
4gdnrt that prop4rt7 alons without b4Ing required to 947
the tax which had been 18vI& yainrt the pereonxl pWXWty
of the vendor.
Yours very truly
&TTORWEY
OmENAL OF PEltA
41enn R. LewIe
@U.:Jr Aerlstxnt
Untitled Texas Attorney General Opinion
Combined Opinion