845
OFFICE OF THE A‘ITORNEY GENERAL OF TEXAS
AUSTIN
Boaorablo Tom I, Bartl4y
crlafna1 Distrlot Attonlsy
Eieal&O coullty
z;binburg, Texas
10 lntitlad
pi1 a, LWJ, m-
atfinr whlah we
ioreolceure 5alo tare t&4
or all llsnr an6 a&h tar taxeo a&nst thr
prcperty sor th4 year 19399
-3. Ir suit OatI be RaintolzIed on 1939
taxoe wbloh beooim doliaquant, 12 not *id in
full on or baforo January 31 1140, 01~Pabru-
ary 1, 1940, is 1;s. Iiall mtltlad to trio maam
a~srion ivith rsiorezce to suah taxss a~ sol-
leotad as 011 all other drlbr,usnt toxos?n
Ysotion b of artialr 7336, Vomon’o :anotated
Civil YtatUte8, maas, in part, aa i0ll.ow8I
*All poll taxes UnC all ad valoros taxes,
uniooo one-half (h) thereof have b44n paid 08
or t#r0r0 m~oiia4r th5xt14~ a0 horslnabove pro-
vidad, ahall become dolinn;uent if not p%ld prior
to tabmary tlrst of she ysar next 4ii0cosding
tha par r0r vthlah ths return of &he asr6suiiant
roll8 0r tha county are mde to the Coniptroller
0r Publio dooounts. . .m
Artiols 7Z24, Varnca~s Anmtatsd Civil Statutes,
Tead3, in part, as I-ollowa:
*During ttm month of JurJ each year, or
aa soon t&.rsaSter aa praotloablo, the ool-
lsotor of taxas in eaoh oountp ot tnis State
mhall ~41 to the tu roll ed.brs~a OS eaah~
ownor of any land5 or lots eituated in thr
oounty a notios siiowlng th4 amount of taxer de-
linquent or past tie and ung4id agat?ot all
8-h lands and lots as showu by the dsllnnguMt
tax reoord of TAO oounty al file in the orrio
or the tax oollsator, a duplimits ot whloh &all
also have been fllsd In the offA of the Oomp-
trollar of the State aonroved by auoh oifiae.
but failure -- to send or~~eoolre &ah rottoo &all
bsn~so to a oiIX%-iEZitW TiEK 3iZ
~%~a~o-o~ln a bris??fo~tlon oi
the landa WIZ late app&.ng delinpmt in4 the
various atma or amounta bus egafnnst. &oh lands
an4 lots for eaob year aa they appax to be de-
llnpuent acocwUn~ :o such raaord~, and it ohs11
also r40 ite that 'anloos the owner or auoh lota
‘or leni; dseozlbsd thrsin &all gay to the tax
oolleotor tlka amunt of t4x44, interest, nal-
ties and aosta set forth 5x1 such ootfoa Y r thin
thirty tiyS f22OE~ the 6C%tt3 Of EOtkl4, that th4
Cotiaty or distrl.3t attorney
will instltuts
suits for tho
oolleotioa OS sunh LX.UO~S ud
tar the f01~4li1~ur4 oi the aoa4titutionQ liea
syninst suo!i lands acd lot5. . .? (Undarscor-
ina; ours)
Artiolo 7326, Vormn’rt ¬&tad Oivll &tut4s,
rwdo, in part, am r4m0u5r
Vhsnever any tares on rsal sotate h3va
bseom dslhgmnt it s&121 be t&a 6uty or the
oouaty attorney upon *ha ex?LratLw of tha
thirty riays aotias pravldod for In the two pre-
64dlng articles or as mcm ther~aft4r a5 &a-
tioabls, to iii0 euit In the name of the stats
of T4xas, in the dietriot oourt of the wunty
*hare sush rcrrrlestate 13 situatsd, r0r the
total anount or tams, lntsrmt, penalty tin6
oootrr t&at hays rac-aia~ UllpalC rar all years
sinks the thirty-first CAY of Ceoezber, 1908,
with lnterust ooqutsd thereon to tha t&s
firsd for tliu trial therbor at the rata of sir
per 0-t psranma,and shall pray Zor judgasnt
for the paytint of the ssvo,zal a%mnts 40 speol-
fis6 tiierd.n un& &own to bs due and unpaid by
the 46linzpmIt tax raoarrds OS aaid oounty and
.a140 that ailoh iand bs sold LO aatisry BBf 4
JuLgzkxxt fur all tame, intermt, penalty and
h303ta* ani ior auoh other miist as t&a state
~r;ty be entltlwi to under tL4 la*iand fact4. , .,I
pro~lslans or Section b, xrtiole 7336,
Under the
sup, 72~ la&
ad valorim taxa* are now delinquent fn
those lnatunces w&hvm ona-half (jt) of aald taxee wsr8 not
pal6 on or belore Novemlar 30, lQ39 and wham they wbro
not pal4 in full on or borers Jtmuary 31, lp40.
ArtLole 7524, supra, aacmg other t:-iaF;a,proviae~
that bring ths wnth 0r July or RS soon tlw;aaftsr as la
pruotf~ble, the 0oUsutor of taxaa shall 6&L to the tax
roll s&Q408 OS the deliagmnt tax ownsr a notias estting
cut the anrount of deUnnl:uent taxes. This Artlola iurthsr
pmvidss that euah notiaa shall aontaFn a provlaion that,
unless said belkquent teJas are galC wlthln 30 days from
the date of th4 notlas, the oounty or distriot attorney '4lJ.l
Gonora3la Tom 1. Sxrtley, Fag0 4
lnrtituta a suit r0r the 001100ti0n 0r 8nia t3xlbs. xrti-
Cl6 722326,supra, 2xmsa~otksr t;in&s, provlIcea that the
oounty attorn63y ShQll iilh s'2l.tror all deliil$UUlt t.4xszl
Ciid CD raal 83stat.uugoa the axsiratioa 05 the 30 daajrs
not108 aa j;mvl&e6 r0r la 3rtt~lb 72.24, 3upra.
Prior to 1123, it ~58 halO that the giving or
the noticr, fu grovldsd for in Artlola 7324, aupa, was a
prere-,uiolts to the malntsna,?oe 0r a suit by tam skits far
the ooll~otlon of delln.;usnt ad valorem tame. Iiut Y.
State, 110 Texas &04, 217 9. x. 1034.
"The plalntirr
in srror amtends that, by
tka above statutory ~rov19Lx3, tia :i+ine of
iho grsacribsd notloe to the reoord owner la
cat3 a oondittcn psaedent to a foreolosw
suit; ala that, slnoa suah ccmiition greoedent
was not mst, tha 10a in abatuent eb:~~ld have
bofwl SustQlIlsd. Et till bo obsarrab that fn dr-
tiou 7324 it ls provided that 'failwe to soat
or rtsoefw3 such notics shall ba no dartitn;deto a
suit brought Por tax~a.~ ko oPti&.mlly psyns~6
in the ymar 1915, t&o #tatlAd waioh -101cozsti-
tutma art~ale 7324 Bid not oopicain this pmvi-
slon. If the auid 8krtufe, ass it rms ori&wlly
anooted, had reai~lnec).
tazlaadeb, there &Aght hara
bean scma foroa to the ccmtmtio:: .mdo by t&a
pmmrr in 8rror, POP in the year 1320 the
&a~waa Court had before it t!lo ori&txl stat‘ltg
and ha14 that the prsserib~d mtice uaa a oondl-
tic;n ~eoac0rit to 3 roraal0sa cit. ant Y.
state, ll0 ~2s. 204 217 3. ii. 1034. However,
after the Eeclsicn In that wwe was barxioQ Gcwn,
the La8lslature, in the year 19E3, so ariionded
said 6tatr;te aa to onrbc*o@ sit&in its tom8 t&8
g+Povlsim lart ;ucted. Aott SOOcnd callaa sss-
3,ton, 1.123, p. 32, 0. w. It ia to h, ~reoumd
that tL10 e;a~Wnt was tide In view of the hold-
- of the &prerns court In t!# tlunt Caw, and
849
“It is earnoatly eontended that tie pra-
YISIJ~ in qs3stion ?YP rsfamaoa ti, sdoh Ga-
fanoe3 PS go trj th8 state~a 03~3%0r BatiOn, and
xot to tote r&it or the atrta to au. The pm-
viai deo~ree that raibr% to &?a the not.103
~h11 te 910 detsnla to a J::Lt bm*qht r0r tares.
Thin langa@ ia s:UrIoIeztly o@=ipreheMlva to
exalude troa tns reoord omer any 31~~ lookIng
to the dateat of a tax suit, 05 aooount of a
faIliie of the ttxx aollsator to ;orfc-rxi his duty
~9 the atatnta p-d3oritoa; anQ 8uch exolusiun i3-
;~lLss that the presorl!eQ rx&ios &GA! no ioa,;ar
0wtitm a 303dition poeat t3 a aqat for
taxas. T&Is lql1ociti.m ncy.iireraaddrtIzn;tl.
strength rr05 tka pre~uasd r30t t&bit ths u~gisla-
turo haQ ia icing tha holeins ci Zha ;iipxi8 Gc*art
l.5 t!ao Eunt C&S%* i3asi&a, as the stzt,lta staod
-when the i,e⪫lre onfie tc z1~6cC it In 1323, It
216 i-d S$iiB that th8 OAbSiGn Gf tie t33: OOZES-
tor to pd0i72 his thty, u:th rsspzat to sc.Ld
notlcl?, xas t0 aomtitcta a tktr~3~3~to tha statds
ca;i;12 of nciL::n a&.nst the ;Iroprty oxmr. sm-
hill Y. ~;tate, ll.5 Tax. 258, 280 S, 3. 7’32; State
v. iieath (3~. Oir. Agg.) 220 S. ii. 567. The LSW
rrja~.~~a tiut tho La~lsla~xre
.~ < the statstd In 1921,,rrrdarstaod
this sha
f t -~
~~sn~.cQ an% that the Fro-
vision In c,iicatlen was i.zrarted for a useful pur-
poSJ* cd my :aeii prpsc tL;c provfaicn could
powLbly soroe foati to ran&ear uaavailnbls to the
propssty awxer ths FrIvIlajY of P~vti~ 12.5 suit
abated on aooount of the tu collzctcr’~ Csllz’,uancj.”
It is alear that tnc ralluro 0r tie oollootor 0r
tare3 to aecd o=t the uotloe 111 question will not defeat tL:e
silt for dellqu3nt tares. Pm& reading the last sentence
rr0i5 the &bow ywtet! oplnicn, MB reeai: the cnccluslan that,
althdi;JL f~:L;;;‘n to smt: or roaalv0 ths mtlaa in cusstim
rill not ei3r0rit tat wat for dalin3mt t~rda; n8verth0les3,
850
Eonorablo Tos L. Bafblay, Page 6
a suit for 1939 delin~uant taxus oannot be maintained uli-
til thi,rty &ys after the notioe Is 2ioaa or oould have
boon girsn by tha colledor of taxer to the delinqm.&
~rop3rty oml8r. ;(a bsllave that this eontantion la sup-
ortdd by th0 Iwgaga ln iUoe et al, T. Stata et al.
?civ. hpjl. 1929) 20 3 . 3. (2) lOtX%,'whi0h read8 as foll.oiru:
"By IL 3. art. 7326, It ia aade the duty
of ths oountg attormy to laatituta suits to
oolleat tKxea whioh have beacae deu.Ai,uellt,
but suoh 8iit3 are not to bs filed uutil after
the expiratloa of 30 bnycr from the giving of
th6 notioe to the ownar~, a8 pmvfaed for by
artialeo 73Z4 ahd 7325."
ahat we have said tk.us far appllee only to the
1939 aa valoreatazes whioh baoaza delirquent on irebrarap
1, 1940. It sould autim that as to these taxes you are ua-
dar na duty to mAntain a suit tbarsrora until the mith
or X’qkzt, 1340, at the earSant, whara thasre am no taxes
ealin:luent ror pior yaars. mmmfsr, if you ara fnpleaded
in a tax suit by another tmlng unit or you join In a suit
bSaU&ht by Mother taXia& Unit, YOU BU8t Of ne!w3.%Slty, in-
oluda the 1939 d0llzquueat ad valoram taxes beontwr 01 tha
QlWiSiOAB of SsOtion I.0 of MtiOls 7345b. Said a6Otion
reads a* r0um8:
"300. 10. The purohaaer of gmporty sold
ror taxes In suoh ror0el06ura suit shnLltak0
title frae and~olsar Cs all lien8 ark olalur
f0r taxes agalmt stih proparty delfnl;usnt at
the tia 0r judpmnt in aaid suit to any tax-
hg unit whlah *#as a +rty to aald au5.t M
whfcsh had been oened with oitatisc la said sit
aa reqd.rQd by this haten ('Jcderaearing rrjrs)
It I8 0’~s O~~,A~QA
tiat 8 s*uit om now be riled
0r .a juqp3nt oaf8 now be taken ior tax63 dslhquent ror
ths year or yeart prior to 1939. 3aeause of the grovl-
aions of daotkm 10 of hrtlela 7345b, supra, the 1939 tars8
xnust or na0assity ba icol;lctadin my $&nant takasn at this
t-bath '$ia
think that Afilole 794Jb, augra, further oontaua-
platas ?&at a suit illed for dsllrquent tams shall iiloluda
all taxa d8lim;ua-h at tna the of the rlilingof ths sdt.
Bar thesa raasoaa wo advise you that, in tiioss lnstaneaa
v&are thors are taxan dallnrluant for ysara prior to 1939 in
851
Zanorable Ton I,. 31-?&y, Aige 7
addition to t!io3e dellnquant for 1939, you oan now main-
tain a suit for all of t&e delinquent taxad and a JuCgmt
0911 be 'd'dn at any tine.
$6 think what we have said t':u.a rar axwern your
first r,uosti;n.
In asxwsr to your aeoond c;uertLn, we advlee you
that ii a &d@mxt ls taken in a delinc;wnt tax suit after
February 1, lG40, in H suit brought pursuant to the prod-
slow of Artiole 754%. stqra, an& wMah judgstmt doea not
include Xx deit?%Lcnt tses for 1939, wkbh, undar the gro-
vhlonr of hr:icio 7536, Seotior: b, bsolss dtlin;wnt on
PebrJary 1, 1340, the prohassar of the poprty at the tore-
clom..ra sale takes tha ~b;l~ rree ati olsar Cf all liens and
ohisis for tams azaainst the property f~l- the year 1933.
ii%5 OW O&liOA 30. 9-1670.
Xn ooaneati-n -with your third cpesticn, you In-.
rorJa ua ln your Letter that u. Ii&l1 hae a oantraot with
EidalgO county to ooliaot aelim.iuent t&me and that the
1939 dOliIl;WAt tares are to b6 inoluded glthin 'AS term
of tm oontmot ss eman as a suit rury be maints&md~thcrson.
~3OAiASe Of th8 prQVidQA8 Of d?tiab 73455, S-SpS+K,’
a strlot burdari lr piaCed upon the tax Collecting ng8aaiaa
to see t'ilat all tams, delinquent at the tim OS JuQmmt,
are inoliided in tiny ju&pnnt v&en thaz particular taxin&
Iunit Is a pwty to a suit in whloh Judgment is taken. I@.
all is uniier a duty to 8~8 that no Judg*nt is taken ror
delinquent taxss in uhlCh Eidal&o County ia 8 prty LULlUs
all delin;umt taxes, both oounty and State, and lnoluding
thone tetxus dallm;ut?nt for the year 133E, are inciudsd with-
in sold Judgast.
'de quote at length from the oasa of Um.la fadepen-
dent Sohool District v. City or Uexia (Aaprsme Court) 133 5.
ii. (2) lJ.8 3s ru4wii8
iionorttble ToBi L . ffertley , Pnga 6
'It is rurthsr contended thet the .:ot 1s
unoonstitutlonal because it violates thr pro-
visiona of Artiol@ 3, 3~. 55, 3nd iictiale 8,
340. 10, of our State Cmstit~ti.3, Vernon's
Ann. St. Theas ArtLoles read as follcws~
"Art. 3, MO. 55# 'The Le#slatva &all
hays no pow4r to release or e.xtiqui3h, or to
aut!mrizt the reieadng or extingul3hZng in
whole or ti part, the tidebtwkxss, liabflity
or obllgatIon of any coaoratloz or 5ntiividua1,
to thla State or to any county or defir?ed sub-
Civioian th4rsof, or ether Iounlaipal corgoratlon
there&x, exce t delin-,wnt taxes rrhieh imsve besn
due for a per Pod of at leaat tan yaars.*
'Article 6, ooo. 101 'The tB&hture ~hsll
ham no power to ralaaw the izhabitar,te of, or
propsrty in, any oounty, oitp or town Srom the
payumnt or faxso levied ror State or 00unty p'ir-
poses, unless in casz) oi &mat public calanit-j
Is any such county, oity or town, whan such mlsase
my Ss mds by a vote of two-this&j of each iiouae
or the L4&a.aturs.'
"Lo this oonneotiun, it is cijt cix~teaded
that tha statute under 0iinsiCeration u~derta44
dir4otl.y to release my tnxos to anyme but it
is oontendod in sfleat *&at shoe ths Aot author-
izes the plaintiff to Join as defendants all
otk4r taxing units him$ng lfans a+iast ai4 pop
erty an4 tither ~ruvlc;uathat the p*urchaser of
the jcopertg nerd nt suoh rorsoi0aurs sale shall
take titla thr4to rr44 0r sil liam3 ror taxss
owing tit14 taxln;
untts tbst were pertios to tho
suit, it is possible ror ti43 repasai~2istivss 0r
a taxlag unit by railint; to apgecir md ru4 0lnlrJ
rot t&s term dw to thareby mlve mi r&wsa to
the propertj- owner the 11~ for such taxes. ;i'b
reco~lts that it is w4sibl4, under the A& Tii
c*ws on, or sua h n;pr444nta~lves, by t&sir once-
Iassr.e.43 or otbd~~is4. to ail to proD4rlp rora-
01034 th4 114~s h4lc-Z by the tnxlng units whioh
they rspmsznt, but this danmr inherant in
all ~ovoraantal functla4s&fo&ad by huaxm
agents. It hss slw'9y3 ties-. possibly tor ao:n5b3-
sisner?’ aarts by failti: co amoss propH+y at
853
Honorabla Toa L. 'rlnrtlny, Page 9
its PU.l vaha, or fez attmneys by failing
to properly p2v5 up their aaaeci ~ZI tax salts,
0r ior juror3 bjr improperly resolving r,uea-
thns 0t tact ia war of the tax debtor, to
thrsby tqrlve a taxingunit 0r it8 uat dues,
but tha aera existems of thfs’poasib lity doas
net rmdsr all our tax laws unaonstItuti:,nal,
It la erosu3sd that all. nubllo ofrlclalo will
honcrstly D4rrOrfi thati 0rri0m dutiris, Jade-
aoa v. Polk IA.7 Tax, 73, 297 S. 3. 2x9, an& the
stata azd'ocin~tltutisnal provl3i:m in :iuesti;VI
"iihen so 00mim0a, the a+atute is not un-
c&itutloml on the gmumls st&ed. This
axaot oootuztisn Ma8 c&a in t&o a38e 0r ;;lllaoy
Couaty Sataf Control md Gaprmmaat Dlat. iuo. 1
VD Lewis, Tar. cir. A?>., 1.19 S&. 24 l59, and
tha San Antcmfo Court in tbt oase. in an oAni:m
by Aziocinte Justioe Slatcon, orsriuled ths-oon-
tuntlan. xi ti4 dstuto is followed and the or-
rlasr3p3rriom thotr &AT”y ea they am presumd
to 40.it fill be i;nws~Ibla to astiar any spsofal
bjrefit un the tax debtor. . .*I (Lhdmsoorbq sx3)
The cmnty and 33-e will lose tPair llans ror
1939 ~elin.g~~nrtax45 in those oasas where they are p4rti48
to a salt uzeerain a jai,g~ant ia takaan&at sxoluds4 the said
loss delln~qsnt tams uncsr the plsln grorl3ion oi 34otion
10 of Arttala 7W5b, su,x-a. It iS Ztr. &11'S tilttj' t0 084
that ci3 lii3n rcr iii-i3 3333 t&x53 is not lo&. 4% suit can
nwd bc r-zzF::t-~lmd for tSe 1333 dellngmt taxes in the mn-
nap herein Intiiostod. ;h'4 mat say, tbw3rcm, that 22, Hall
is entitlsc to the o~s3iia on the 1359 Qelkrrgwnt taxes
aaoorGlilc; +a t!! tcr::s of hia ccntraot.