OFFICE OF THEA-ITORNEY GENERAL
AUSTIN
January
Er. i"isrren KoDoncld
County Attornay
Sal trl county
Tyler, Texas
Dear Yr. MoDonnld:
190. C-103
ity of 4)?a Colleo-
accept payment 0T
nent taxes without
ent of school and roe4
res that wnre Aelinquent
ars prior to the datr.
it wne ffled.
he following question
llnquent contraot
, does a County
for oomnon nnd
he authorIt to
ant of delinquent taxes wlthout the
01 and road taxes that are delinquent
t.owSh Late the suit wn8 filed?"
to ycur quejtlon you are respectfully ad-
our oyinlon where a tar contract ie in pro-
oess and tax suits are flled, a oolleotor may accept the pap-
ment of dtllnquent taxes without the payment of school and
rosd taxes that are delinquent ten yews prior to the data
the suit was riled. However, R tax collcator could not clre
the tu payer s clear reaelpt, or a stateaent that all taxes
had heon paid.
.
,
Mr. Karren KoDonald, January 18, 1939, Page 2.
The reoolpt would merely show the amount of taxes paid and the
years ror whloh paid, and the school and road tax would at111 be
due and unpaid,
krtlole 7298, Revised Civil Statute $rovlder in part as
to11ows :
“. . . . . provided, that no suit shell be brought
for the oolleotlon of delinquent taxes of a School Die-
triot or Road Dletrlct unless instituted within ‘ten years
Srom the time the same shall beoome delinquent.”
It la our opinion that this provlelon i.n Article
7298 la a ton year statute of limitation on oolleotlon of
delinquent taxem due a.school distrlot or a road district. In
order to take advantage of-the limitation period th4 tax paper
would have to speolally plead and set up his right6 under this
ton year statute. In the absence of such special plesdlng by
the tax payer, the attorney brlnglng the tex suit, could take
judgment iOr the sohool and road tat, delinquent ten years prior
to the date the suit was filed even though the other taxes had
been paid.
Yours very truly
ATTORNEY
GENERALOF TZXAS
COB:CFS
AYFRGVED:
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ATTORNEY
OEN-ERAL
GF TEXAS f’$