-.
THE ATTORNEY GENERAL.
OFTEXAS
GROVEXSELLERS AU~T~NI~.~XAS
roanIcY
n-AI.
RonorablbJohn C:Biaaohi
CountyAudl+mr
ViotoriaCounty
Viotoria,Tbxas
Dear Sir: OpinionNo.,O-6658
Rba Limitatioaas to oollbotion
of ad valorbm kxes OP personal
grope**
Ub arb in rbobiptof your inquiryooaoeraing the abwb captioned
mattbr,Fhioh rbads.asfollmb:
"Pleasef'wmiahmb with am opiaioaoa the bollbotioaof delirqtabmt
taxbs,
dub on pb~sozmlproperky.
"Car the oolleatioaof d&liaqubatfubs, dub on pbrsoul popbrty, be
bffeatedwhoa the bbmb has bba &the dellaqubmtroll four years or
longer?
"Cau thb aollebtioaof delinquenttares dub ox perE&l propertybe bf-
footedat ARY TINE after bbmb ham bbocmbdbllnqubat?"
of limitationdo
The oomo11lam &elm to thb bffbatthat strrtutdb
not operateagainstthe savorbigaunless othanisb.pmtidbd %y btatutb
oontinubsto govbnnith respbotto State taxatiom*
Artiole 7298,Rmisbd Civil Stalnatbs,
1926, prwidbb )r folleraa
"Ark. 7298. Limitationnot availablb.
"That no delinquenttbxpaybrshall ham thb right to plead la am Court or
ia q ummbr rely,uponPrp Statutbof Limitatioaby way of dbfbaabbgaimh
thb papb2& of tbxbbdub frOnrhim or her tOthb Stdb, or ary 00~Xty,oi%y.
tnwn, NavigationDistrict,DrainageM&riot, Road Mstriot, Lmbb~Distriot,
RbQhWLtiOZ4 Distriot,IrrigationMstrlot, liuprbvbmbrLDibtriot,Wool ma-
&-i& w all other disiwiotb;provided,thatmo suit simll be looughtfor
the ~ollectioaof dbliaqubntfbXb8 of a Sohool blbklclier Road DLStribt
un~eesiastttutedwithinteaya~6 fronthb hfsw the MIAW shall beoomb
de1iaqubat.b
Thb almvb Artiolb7298 effbot~alfy6bttibB arg qUb8tio8as't0 plbad-
ing liadtaticmsagainstall dblinqucnQt&8, b%OOl)t aa to bhb bOlle&iOa
of dblinqueattaxbb ly a sohool8r road diskriot,as prbvidbdfor in said
ha. John C. memohi, page 2 (O-6666)
artiole. City of Austin V. Great SouthernLife InsuraaobCompaay,(Tbx.
Civ. App.) 211 S.W. 482, revId. bn other grounds,245 6.11;778. Sbb
al80 Abnby V. Thb 8tat0, 47 S.% 104%
SectBoa1 of Article 73361,Vbraon*s*;armotatbd
Civil Statibs,
prwidbs as follorsr
"The aollbotioaof all dellaqub~fadralorbm tsubs dub the State, Couaty,
Huaioipalityor other defiabdSukdivisionthat l~rb dbliaqubatprior bo
Dbomber 31st, 1919, is foreverbarred.*
It is thbrbforbthe opi*iOiof this dbprtibnt that the various
statutesof lindtatioaBfb not'availablbas a dbfbrsein suits 1pought
for 6hb oollbotionof dbliaqubmtad valorbmt~bs, whbthbrdub cmreal or
pbrsoaalproparty,riththb aoeptioa that thb tea-ear limitationas
providedin Artiole 7298, supra,may bb plbadoda8 againsta school or a
road district. Homvur, oollbotioaof all ad valorSmtaxer is lnrrbd as
to delinquent%ubs that ware dbliaquertprior to Dbabm%br31, 1919, by
VlrtUb of Article 7336f, supra.
Trustingthat thb akwe ard forbgoiagful4 bmsmrs your inquiries,
w* am
vely truly yourb
ATTORlVEYGENERALOF TEXAS
APImvsD MAY $6, 1946 Ey /s/H.W. Gbppbrt
/a/ Grwbr Sellbrs
AT!fOBXEY
GElPERILOF TEXAS H.V. Gbppbrt
Assistut
WVG:dbcbgr
OF'INION
COBIYITTE3
BYBWB-Chai-