Untitled Texas Attorney General Opinion

OFFICE Of THE ATTORNEYGENERAL Of TEXA8 AUSTIN Honotablo fame8 C. GiUflard Couaty Aftoraol DoaS Smith County Bwef ord, Texas Dwr 3ir: prOlid. 00 rral artat@ bar. become int8re8t, penalty and 008tO that hare rocalnrd unpaid for all JOar8 rioor the thlrtprlrrt dry 0r DoOaab8r, 1906, with intor*rt oomputod thoreon to tha ti!!le rmd r0r the trl*l thoreor at the rata or rir p8r oat pot aanum, aad 8haU pral ror @d-oat r0r the payment or the 8-0 era1 amount8 80 rpeoiiiti thorelnand @hoU t0 be dur @ unpaid by the aolhquoat tar rooor6r or 8d4 oou.nt~land alro that 8uoh land be 8old to 8ati8fF 84U judgtrntror all taxor, intorost, D*titl ana OOlt@, Ed iOr 8llOh 0th.r roli@i l8 th8 -t. mt b . lEU$ lOd t*u& wth e la * a Aio o te , ~YC,.““.- ~~ -.---. Hon. Yamar C. Glllilaad, pago 2 It my b* a-II that the above quotad artiolo FrovidQ8 for the bringing 0r 8Uit ror the o~leatlon 0r not only the tax, but tha intWO8t and pnaitf owing thoreoona8 well. Senate Bill 206, kOt8 of the 46th Leglslsture, being Artlole 73284, var11011'8knnotetrd Rorired Civil Statut.8, r-d8 la gart a8 rOuOW8t “S~Otlon 1. Eeraafter la suit8 brought to ool- leot dallnquont tax08 oa real FroFerty, the petition 8ha11 contain SubStantlally the rOii?Wing Plb@iOIl8: "'(a) The State of Texar, herelnafter o&d plaiatlrr brinzr thl8 sLit In bohalt of it38lr, County, and for the use end benefit oi‘ all plitfatil 8ubdivirlonr Who80 taxes are oolieoted by the AllSe88Or and CoUeotor or Tax08 rot 8ald oounty. ** (b) Thr drtandant8 are , and who reside in -xi&. . and wt.0own or’claim son@ lntere8t in the he%-' described real property, whloh 18 situated in raid County. "'(0) That 08 t0 eaoh tIWOt separately a88e88- sd: That thrro are delinquent taXa8 ju8t1g due, Ow- ing and unpaid arain8t tha property deacrlbcd a8 tol)orr, to-rlt I Y33S To “fVcx I . ~ss=sH) Dj&IN.;Y (If ?EKXC-itI SO STATE) lLXXlNTS togather with ;e!ltitiO8,interest and cost8 prodded by law or le$!ly aCOZ%ing thereon in the total amount of ” . Thor@ oaa br 1~0 qU88tiOn then but thnt 8 tu rult brouqht under the authority of Chapter 10 of Tit18 122 of the RWi8ad Citk1 %atUte8 of Tuar properly inolude8 suit not on- ly for the tax but al80 wit for the aolleotion of tha intorw3tr and pMaltiO8 thrreon. Artiolo 7329 of the Rerired Clrl1 3tatuta8 Or TeXa8 provider a8 follow81 lTharo rhall bo no difmare to a 8Uit iOr Ool- le&lOn of delinquent taX.8, am Fror1d.d ror in thi8 OhaFter lxoeptr "1. mt th0 dofrndaat wa8 not the omrr 0f *ho lad a$ th0 tk0 th0 BUlt VW ill& 08. that tho Ux@r 8uO6 for &,+a bOoSifllh 814 iionorablrJazierC. Clllllaad, paga 3 or ‘3. T h a t th e tax88 sued fo r a r e in lXCe8~3 of the liait allowed by law, but tklr delrtmo rhall apply only to 8uoh eroe88. Act8 2nd c. 3. 1923, p. 36.. It 18 war-t, thueroro, that Art1010 7329 di8al- low8 the defense Or lltiitationto any part of a tax 8uit to *leh raid article applli8 lnoludlog the ltterest and penalty. ktiOl* 7343 Or the ROTi8Od C:Til 3tatUt.8 prorider la part a8 roiionr: "All iaW8 Or thir state ror the FUrpO8. Of oollOotlng delinquent State and oountg taxes are by thir law sada arallable for, and when inro!red 8hal1 be applied to, t:e dollrction of delinquent tax48 ot Citie8 and towns and independent aohocl dirtrictr in So far a8 suoh law8 are apFlioable. Id.; Aot8 3rd C. 5, 1920, p. 431 Act8 2nd C. S. 1923, p. 39.c Th18 direot qC88tiOR Wa8 parred on by the COUi~i88fOa 0r AppcalrIn the Case 0r :krerord 1nde;endant Schocl District VI. JOLIO8, 23 3. 7:.(Ed), 690. Id that Oa8e the Inder?ndent Sohool District 8ued the delendant to reoover drlinquent taxer together with lntuert, penalty and oortr. The defrndaat plead the two yaar rtatute 0r liIRitatiOn8. Th. oourt OOu8tIUed the utlole rhloh ir now Artlole 7329 oi th8 ROT1806 Cltll Statutes aad oonoludod thet the 8amo wa8 applloable to Independent Sohool District8 and that 8uoh rtatute preV8nted the defOn88 0r limitation being Ulbd. The oourt rtated aa rOliOW8t "?i@ OOBOlU68, hoW.Ter, that 8Ub88quMt 1*5- 18latlon,.lr r OOtiT0berorr th0 taxer ror the year 1924 beouue barred, prrveatr the plea 0r 1Mtation f-8 being ured 88 a drfenrr lgain8t the reOOTert 0r moh taxer. *Our oonolurloa 18 bared upon the pmTf@iQn8 of the AOt8 of 192s (3roond Cal1.d S@88io& .. 815 . Honornblo Jmm+em C. Cilllland, pmgo 4 m- 13, F9 366)now artialr 1329, Ii.s. 1925, mm6 lrtlalmm 1337 and 7343, R. 3. 1923, The rlret n-m4 mtatutm proridmm: “‘Therm m?imllbm no dmimnmm to m suit,iOr aollbatiom Or dmlimQUOmt t&X88, m8 p=ridOd for lit this Ch8pt.r lXOb F t: "'1. Thmt ths defendant was not thm OWIU of the land at the tim thm suit wmm ilid. “‘2. That the tares rub& for harm boon paid, or “‘3. Thet the kxes sued ror a r min lIOOSS Or thr Unit allowed by law, but thlm defrnaa at;611 OFFly O&y to muoh 8XOe88. "Articlr 7343 oontalnm the followlns prcr:mlon: ‘All larr of thlm State ror ttr p?urpOSb or collecting dmllnquent 3tat.rand oounty taxer are by thim law laadeavallablb ror, and when lnrokmd shall bo eJJplimdto, the oolleotlon of drllnqumnt taxer of oltlmm and town@ and lndryend- lnt mohool dlmtrlotm in so rat am muoh law8 arm eppliceblr.’ "Artiolr 7337, 3. 1925, rmedm !;. am followm: *~np lncorporatob oltp or town or mohoo1 dlm- trlot mhmll her@ t!ieright to mnforoe the ool- lcotion or dollnquont taxer duo it undmr the ~rorlmicn8 of thlm OhaptW,' "'lbthink the adoption of the above lrtiCl*m as A pert of the R~risod Statute8 of 1926 Un- iremteb an intention on thb prt of thb Swim- latura to adopt by rcrubnob tha FrOtl8lOn~ Of arfiolm 7329 so aa to !~.8ke the tmwm thrrbooi applioablm to muit by di8triOtm t0 ldOrO* thm aolloatlon oi lohool taror. AtzerlemIndmm- fity co. V, city or Aumtln, 112 Tmx. 239, 244 3. W. 1019. C&mr thlm 8trtutb mppmllmmm U* dmnimd thm right to intmrFomr thm Fl*m Qf lb& tmtlon agmlnmt aFFmllant'8 8uit t0 aollmmt tmfm* dub it rcr the yrar 19U.’ Honorable Samam C. Gllllland, page S The mat8 rtile of law mm aanounoed bp the Cmm:dggfon or Aproalm in the oaae 0r Rlobardmon vs. Llborty Independent Sahool Dlmtrlct, 39 3. ‘ir.(26) 823. Thr court anr.ounocdthe law am rollowm: “* l l Aa to ml1 the tax.8 sued fcr, whloh ha& become dallnqumnttwo ymmrm or more ;rlor tm ~*ptmnbrr 1, 1925, thm tlm the Rmvlmmd Civil 3atutom ot 1925 bmoazo rrroctlro, the defense of lfattation w&6 mraflable to Rlahardmon; tar unt:l the 192s revision or the atatuter bo- ommm l ifeotlrr, the two years* statute or llm- ltatlon ran a&oat delinquent taxer due mm lndepeadrnt aohool dlmtrlot. Sereionl Ind, 3ahool Mat. t. Jones (Tax. Cir. kpp.) 23 3. 3, (2d) 690. Am rogmrdm thr taxer sumd ror, Whloh thus had already beoom barrod, the right to the defen80 or llaftation had become rested ln Richardson, and this ri..rbt could not be taken away by the Leglmleture. ;~allln~ar v. City c: Ilcuaton,60 Tex. 37, 3. 5. !A’. 249. 3ut it is elan aettled by the deolaion in the Herelord Independent Sohool District Camr olted above, that by adopting oertain rtatu- tory protimlonm there polnted out, aa pert or the Rerlaed Stntctem of 192s. the Leglalature atogped the iurthar running of llnAtatloa against aohool dlmtriot taxes. The 0rrO0t 0r this action of the Leglalature waa to render unarallable to hiohardecn the defense or two years' llzltation aa rrgudm all auoh text8 am -w8re not already barred wkon the ReTiSed St&- uter 0r,i92S broaze errect1re.c In mnmwor to your rlrmt quertlon, therrron, it 18 the opinion or tbia Dqartment that a8 to taxer, lntmrmmt mob penmlty ggseamed by an lndependont mohool dl3trlOt *.fOh had not beoou,e del~nquurnt two years or mom prior to 3eW=ber 1, 1925, the ma&e are not barred by the two Year @tatUte of lbltgtion undrr thr holding or the lb o r oquoted luthoritlem- f:;~;~ r~md ior br l you are advised that thlr 18 true am to the imtere*t mm& ,mmhooldlmtriot am well aa for thm tar . honorable James C. GlUllan6, Fag8 b .@I Doer tbe two year 3tatutr or Lldtmtlon bar an aetlon by a a~ualolFal corporation to r*cOv*r p*Mlty and interrst on delinquent t&x**, aa dig- tlngufshed rrom the tax itmelt?* Art1619 9343, mupra, under the authority or the above qu0t4d aamem, nrkea Artlale 7320, mupra, aFFly to indepenflent 8ohool dlatrlcta. Article 734s 1~ lpplloable to eitiem and tom* am well am independent mahool dlmtrlota -4 it therefore fol~owm that the rule prmrloumly announoed mm to guftm brought by indpendeat school dlmtrlOtm would mpply to mvlitmbrought by cltlaa and towns. There would be an lxoeFtlom, however, In 8 case where the ohester or a olty or town contains porimiomg mFeclfloally relating to lisltationm barring delinquent tax**. “(3) Doss the two year Statute or LMtetfon bar an aotlon by thm County to reoover Fenelty and Lritereston dellnr;uer?t taxea, es Cistln~lahad fro4 the tax itself, on the various portion of the tax; ttbt is: wa. that portion oi the penalty tnd interest on th* delinquent tax levl@d by th3 County for the beneiit or t conawn school dlstrlat? -b. that portion or the penalty and interest on the delinquent tax levied by the aounty tor the road rod bridge fund; *o. that portion of the penalty and lntereat on delinquent taxer levied by the county for the b8tterit 0r the 00unty itsa; *a. that portion 0r the penalty and lotereat OILdelinquent taxer lmrled by the oountY for the ben*rlt of the 3tate of Tmzam'P .c htiele 279s of the Rerlmed Civil Statute8 prOrid** in Fart am roiiowmr -The eO~mmlOner8 oourt, At the time Of le+~- ing taxes for oountlpurpomem, shall llm0 lazy UFOm ml1 taxable property within 84 lWm *ehmol ai=- tr1.t the rate 0r tax so rotmd ir l *p*oUie rat@ I . 818 . HoaonMa-Oamer C. Cllllland, page 7 hnr bow votrd; othe:wIse aid oourt shall 10~ ruch a rate wlthln the limit 80 voted 88 ha8 been determIne by the board of tru8teer or 8a16 dirtrlet 8nd the oounty ruperintendent and certified to 8eid oocrt by thr county stg:erlntendent. If suoh tar h8e been voted after the levy of oounty tefee, it rhall be levled at any mcetIng of raid oaurt prior to the dollvary of tkio arrarrzent roll8 by the a(Isee8or. The tax a88e88Or 8ha11 a88e88 8aId tax a8 other tax88 ara a83e88ed an6 nake an abatraot ahowIng the amount of 8reclal tax.8 a8se8red against @aoh school dirtriot in hia county end ium18h the 8fmm to the oounty su?erIntendent on or beform the ffrrt day of Jeptmbrr OS the y-r for which SuOh taxes are aes-. OSSOd. The tams levied upon tke real property in said dIstrIot8 shall be a lien thereon end the same rhsll bo sold tor unraid taxer In the canner and at the tl=e of sale8 for State and oounty taxel. Th* tax oolleotor st.au Oolleot 8a1d tax08 as Other tares cre oollactad.* Therefort the mne ruler would apply a# to the bringing an& a8 to a;plIoablr defenaer to the portion of a tax 8uIt ocn- csrnlag the delinquent tax, Interest and Fenalty of a oonrmon school distrlot a8 -*ouldapply to the portloa ot the ruit conc8rnlnq the Qellnquent tax, Intersat and penalty on State and county taree. From what has beer.previocrl~ raid, we harm Oonoludrd that lldtetlon zap not be urged to bar the oolleotlon of ttr delin2uant Interest end penalty 00 Stat0 end o&nty taxer beoause o? hrtlole 7329, I)upra, applYing to such tax 8ult. Your8 very truly