Untitled Texas Attorney General Opinion

. . Eon. Wi.ll.iamScanl.sn AssistantCounty Attorney Callleron County Brmnsville,Texas Dear Sir: ,:opinionBo. O-1654 Be: State and count+taxes for 1939 agaainstreel estateagqu*ed after July 1, 1939,by the BrownsvilleHousingAuthodty. m your letterof lioiember. 16, 1939, you advise that the Bmmsville HousingAuthority,organizedunder Article l269k of the RevisedCivil Statutesof Texas, obtaj.ned by deed and by the ererciseof its power of eminentdomain,certaiqreal estate in the City of Brownsville,Texas, the title to which vested in the Authosity~after July 1, 1939; that all taxes en such propertyto and.includingthe year 1938 were pai&, and that the Authorityhas set aside sufficientmoney to pay State and countytaxes upon the promrty for the year 1939, should it be re¶uired to do so; that as af January1, .1939,the title to this propertywas vested in privateindiviawd. From this state of fects,you ask the opinionof this depsrtmentupon the questionwhether the State and county taxes upon these properties for the year 1939 me collectible. Article7151, RevisedCivil Stat&es of Texas, 1925, providesin part as follows: "All propertiesshall be listedfor taxetionbetween Januarylst and April 30th of each year, when reN.red by the Assessor,with referencetathe quantityheld ~~ or owned on the first day of January in the year for which the propertyis reQuirea.tobe listedor rendered ..." Ey virtue of the prov.isiens of this statute,the ownershipof propertyon the first day of Januaryof a?ayyear createsa ~liahilityon the part of the owner for taxes leviedupon such propertyfor that year,WLnters vs. IndependentSchoolDistrict'd Event (Civ. App.),208 9. W. 574,and' the sale of such propertyshortlythereafterdoes not affect the rule. ChildressCountyvs. State, 127 Tex. 343, 92 S. W. (2d) 1011. HOZI. scanlen,Page #2 (O-1654) ~$~.~iarn It is true that Section22 of the Act under which the Brownsville HousingAuthorityis organizedprovides: ?he propertyof an authorityis decleredto be public propertyused for essentialpublicand governmental purposesand such propertyand an authorityshall be exemptfrom ell taxes and specialeasessmentsof the city, the county,the State, or any politicalsubdivisionthereof;..." However,whethera particularpiece of propertyis exempt from taxation or not dependsupon its ownershipon the date as of which the taxes are assessed,and if, after such date, but before the tax is paid, the propertyis takenby eminentdomain or boughtby a body politicor corporatethe propertyof which ia exemptfrom taxation,the tax as originallyassessedis valid and subsisting,end the parsonwho owned the propertyon the data as of which the tax was assessedis legally boundto pey it. 26 R. c. L. 29% The acquisitienoftitle tothese properties,of course,imposesno personalresponsibility upon the HousingAuthorityfor taxes due the State and the county,assessedagainstthe indivia~i owners thereof as of January1, 1939,Howher, there is involvedin your -inquiry, of necessity,tha questionwhetherthe lands taken over by the Housing Authorityare held by it subjectto the valid liens, if any, of the State and countyagainstsuch lands for taxes assessedagainstthe' individualownersthereofas of Jenuary1, 1939. In view of the provisionsof the Act under which the HousingAuthority is created,we do not find it necessaryto discussthe doctrineof merger,as appliedto the presentsituation. Article 8, Section15, providesas follows: Cur Constitution, ?he annualassessmentmade upon landedpropertyshall be a speciallien thereon;and all property,both real and personal,belongingto any delinquenttaxpayer shall be liabletoseizureand sale for the paymentof all the taxes and penaltiesdue by such delinquent,and such propertymay be sold for the paymentof the taxes and penaltiesdue by each delinquent,under such regulations as the Legislaturemay~*ovide." ?l'helien of .theState, under the provisionsof the Constitution,ariassout of the asaessmantof property, and does not exist-untilthat assessmentis made." State vs. Farmer (SupraW Court),59 S. W.:541. Hon. William Scanlan,Page #3 (0-l.6654) It appaarsthat the propertiesinvolvedin your inquirywere not acquired by the HousingAuthorityuntil after the expirationof the time provided by law for the making of assessmentsthereon. Applyingthe presumption that the officersof the State have performedtheir duty in accordancewith the law, we presumethat assessmentswere regularlymade, prior to April 30, 1939, and prior to the acquisitionof title to these properties by the HousingAuthority,by the proper officers,so that the tax lien given by the Constitutioncame into existenceprior to the time the propertieswere acquiredby the BrownsvilleHousingAuthority. Article l269k providesin part as follows: "Sec. 3 (1) Real propertyshall includeall lands, including improvements and fixturesthereon,and propertyof any nature appurtenantthereto,or used in connectiontherewith,and every estate,interestand right, legal or equitabletherein, includingterms for years and liens by way of judgment,mortgage, or otherwiseand the indebtednesssecuredby such liens." “Sec. 12. ... Propertyalreadydevotedto a publicuse may be acquiredin like manner,providedthat no ~realproperty belongingto the city, the county,the State, or any political subdivisionthereofmay be acquiredwithout its consent." Sec. 20. All real propertyof an Authorityshall'beexempt from levy and sale by virtue of an execution,and no execution or other judicialprocessshell issue againstthe same, nor shalleny judgmnt againstan authoritybe a charge or lien upon its real property;..." “Sec. 22. The propertyof an authorityis declaredto be publicpropertyused for essentialpublicand governmental purposesand such propertyand authorityshall be exempt from all taxes and specialassessmentsof the city, the county,the State or any politicalsubdivisionthereof; ...n The lien for taxes existingagainstsuch propertiesin favor of the State and the county is clearly"an interestin land." SectionI2 of the Act providesthat no real propertybelongingto the countyor the State may be acquiredwithout its consent,and Section3 (1) definesthe term "realproperty"in such manner as to includeevery interestin lands. The Act in our opinionexpressly,therefore,preventsthe Housing Authorityfrom deprivingthe State or the County of ths benefitof liens for taxes lawfullyfixed against real propertieti for taxes due the State and county. - - Hon. WilliamScanlan,Page #4 (O-1654) We trust that the foregoingsufficientlyanswersyour inquiry. Yours very truly AlTORIWiCWERALOFTRXAS s/ R. W. Fairchild m R. W. Fairchild Assistant IMF:pbp/ldw APFmvED DEC. 13, 1939 s/ OeraldC. Mann -oFTExAs AlTORlTEY APPROVED OPllpIcN CD BY B. W. B. CRAIRMAR