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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVER
SELLERS
ATTORNEYGLNLIAL
Honorable J. p. Belger, page 2
control aad ucuqsmnt of the Board of Regent8 of
the IJnlrer8ltyof Texas after lta acqulsltion for
tha purpo8e of ersotlq buildlog thweon for the
rarlow lctlrltloa at the Ualveralty of 20-a.
will you plea8o adrlre na if the Ualrer8lt~
of Texu, or the State of Texa8, 18 liablefor the
L, pa-at of ths dallaqwat State rod County taxes
dua upw ths proparty 6erorlb.d in the moloaod
llat and purcbued uabr luthorltr of the above
lU8.
'If you hold that tha Ualrsrsit~of Texas or
the Stats of t-8 1s not lirble tar the payment
of mld dollnqwat Sat. and Countr tuea, then vi11
you plea8s odvlae mm it It li logal for ths Arrera-
or ud Collootorof Tues of Trevln Cat&y, Texas,
to vtrlh frcr th8 dellmtauenttax roll all prop8rty
nov ovnad aad wed br the Unlvu8lt~ of Tax88 for
811 of ths ya~r for vhich 8tmto and Oounty rue8
ue dellawent, by the i8suanoe of canosllation
oertliia8te8 thsreon.
*Ii your umvu to the praoedlaq quortlon 18
affirmative vlth refuuce to the iaot of 8trlklng
8aid delioquent tuaa Srqa t+s delinqaent tax roll8
but aqptlre u to the ryht of the Aa8088or and
Collsctor of tax.8 to do io b7 the 188unoe OS
cuio~l&tloa eertlfloate8, t&a pleuo 8dvlaa m
vhat 18 the eoruat poudura to strllco 8ald de-
llnrpmt tuer from the tu roll.
(I
. . . .I
soetloa 6 oi Chaptu’U7, Acts of the S?th laglrla-
Lure, xsgu&r 8uoloa, (1921), pxwvld.8 10 put that :
“The Comlaslon horde povlded for &all take
dud8 l.u fu to
uoh an6 lr o r flot, blwk, pleaa or
puloal purehued by them, lald doed to b* lm the
nam of the Beard of RoRomta of ths UaiVOrait~ Of
~8-8 a ndth d r luwo88or8 in offloo, Sor the u8e
. .
Honora&de J. A. Belger, p-e 3
mnd bemilt OS the llolvormlt~
of Tua8 and the
3tate of T8xaa. . . ." (R8phUl8 OWS)
This Aat vas brought into qwstlon ln the sue of
Co&ran v. Cummq& 252 8. U. 284. At pmgm 286 the court
arida
%m 801a ptrrgome
for vhlch th8 land 18 oon-
brmncd %S the pub110 pups. Of mutlw th8 aecdm
OS the atate Uninr8lt~ lot tha enlw~wat OS it8
&FOUl%48~. Tha property ir blloatoa to thL8 use.
Tha tire futthmt,thla WC -7 Mt.k MAO lewd-
1dol.J rod +at, tit&l it 18 put to liwh sue, tlu
aat uatharl'ser~:ltsIrue to gclv8t~~p8rtlor ior 8
pritato 010 la a0 ry ahage8 it8 8tatnr. mla 8Ot
maker it rudrtory thit Mam miaiu roillmd br
the80 roat818‘0h8U b8oabl.rpart of thmb\tildliq
trmd Of the ~IPlvW81t~.w
aumr~, 8&o t&8 popa 4s .pabxio proparty
used ior pabllo mwSq8, oeque8tlombl~~lt~l8 em .from
tuatlm by Artl8loVXII, ,8ootlon2, of the CoaatYtutloa OS
Texas, aad Artlch 7150, Bootion b, Voraom’s Aanotatd Clrll
88atUt88, 8iP48 tb? firs Of it8 pUPahue -6 dediO~tlOR.
The tU88 about’whloh VU 4~lr8 VU8 d8lingUUOt
a t
the tlm ths p r o p VU
utql
aqqul by tha Ualtrr8lty. Artl-
Cl8 7172, V.A.O.8., 3WTi&St
EOV6Vor th8 8ugtom8 OOurt ot TOXU Aa chilcW888
Courts V. 8tat8, 42.8.,% (&t)‘@& xoti, 68+
Whea the title to thlr lraa reverted to
Chi1dr.88 COUUtY. th#! t8X um fOE st8t8 DvI'DO8vS
lroltulv8~~fo 8r $ubil.ejnrrpors,
rrpdh8r b o b
mold by thr coooty fd.lrbirldu8%8 vho .I81
3 80
oompl~ vlth .th8uOatXh8t 0l U&O, VhOreRpg:th8
tit18 to ths 18~3 r8vrrt8d to ths Coautr ammot
be burdvnvd vlth taxer due th8 btato da& the
Honorable J. A. Belgar, page 4
tlms it ~88 prlvataly ouned. 61 O.J. 945, mnd ~$88~
olt.dj 26 R.C.L. 299, .nd 8UthOritl.8 alted.' (Q-
#l&818 CWO)
8.. a180 Stat. V. Lock., 219 P. 790, 30 A.L.R. 4qr
VhWd it 18 88idt
‘Uhcn property h acqulrsdbx the Stats in it8
8OV.r.igr 8&&WIltJ, it th.MUQOE bSOOM.8 &801V.d,
fro&, and rallersd fion any father llabllltyfor
tU.8 ~4ViOU81~ l888888d .&@ti8t it,
@Bd vbioh .r.
upprld rt the tiu it beoom8 80 loquLr.dj that,
fram the mount or it8 raqal81~100, th8 p0wr to
08ffor88 th. 1iaR iN WrOSt@d Or &&Cd. Ths Oh
Qf tb Stat@ for 8wh tU.8 k.OM.8 mugs4 la it8
~m~8hip 0r the 280. To ooavlderit furtherbur-
dened vlth 8U.h lieu, urb to &Writ it to be SUb-
@.~U.lltl~ @old ff3F th8 -Et th.F@Of, rOStit8 irr
th 0 Sta t. l.u3Lag It8 OYO &WOprt;l t0 mr it88lf.
OIP coaalusloa that womrty uqalr.6 by tb.
itit; $8 8UtCU8tlC811yfreed frgP fUrth.r l.l@blllt~
iOX't.X.8 ~.viOUS~ 888.88.d wriU.t it 18 8-b
ed b7 the gut velght of 8uthorlt~ from othu Jur-
iSdiCtiQll8.'
-It V88 held la l?@lShv. OIIlver8ityof %X88, 169
8. W. (W) 993 (volt of error rcfaud), that pmpotf beloug-.
lq~ to the U~lr ar8ltr ot Twu 18 the pPo&mrt~ d the btat..
8inO8 th. &Sn for t-8 00. th. mOgl?tr h8 mug.4
vlth the tltb, the propertyla aot aou 8ubjrat to th8 U8a,
8d WtlEQt be 8.fS.d UF @Old fOF 8UOh tU88. You era advlud
8180 that Wit&r the URlv8rSit7 Of Tow EOP tb8 8tat8 18
oblig8t.d t0 p8r the88 tU88. : To rcqulro etthcr to pay t;bom
vould be mrely trumrerrlng the 8ocu~ iron one pocket to
andher, olrd vould be a futile this.
This 18 not
to 8ay, htiverer,thnt the tax88 them-
by kooam aanoelled cu remred Sro8 tba tu rolls ot the cowi-
Q* We hwe herutofore held, la Oplnloa lo. 0-4956, thtr
'#either th8 Cmltkttltiao.IZOPth. 8t8tUt.8,
hOW8V8r, r.l.a8. OT authosirr.tb rd.888 Of WE-
08lhtiOll Of ad V81Or.r tU.8 vhloh aaCrU.d prior
Honorable J. A. Belgor, pg. 5
to thr d@t* 00 Vhiah 8Wh prOp@rtf 18, br much
po)itiaml 8ubdlri8lbo, 4.vot.d to public use.*
A?tlcl. 7263, Y.A.C.S., provides for the amking by
th. tU .Olb8tm Of 8 l.l8t Of &.umWOt Or iorOh.~t tU-
W.P8,8sdth8t:
%. t8X QOU8OtO2, UpOtl th@ o.l’tffkO8t8 Of
th8 8sorir@!..W?8 lOU?t thd th. -8OU -iOg
00 th. iMOtV8Ut Q &8mWat l.i@t@ bBV0 110 mop-
8rtf OUt @f wh%ch t0 B8k4 th. t8X.8 UUU.6 -8t
tbm, O? thU th7 h8VO mOT8d Out Of tha COUmty,
ti tht 119\mvt7 888 b. tOMd t8 tb8 OOUtJ
b@m to 8reh PNoU, Oat of whiah to 8ak8 tlss
tue8 du, 8hUbm utltled to a crdlt o8 fla8l
88ttm Of hi8 U.OWtS fOP tb. 8E.Ipt8 &Ii. b7
th8 p.iSOE.. ttiP,CtCW&%&%.@, Or ~orgOr8tiSU OU-
tlf18d to b7 tlw oC88loner8 cotlrt, u abet. pro-
vi&d for.”
tit&Ok vtao, 88UtlUl 5, ‘I.b.c.8.. ~W14.81
Ylth raspsot to th. l8foroement of the llablllty of
tha taxpayer, AFti@& 7@7P, ~V.h.C.8.. prmldcti:
"All real mad pcr*oua pr tf h8ld.m aasd
b7 aaf WSoll Lo ,th18 s&at. 8hr 1 b. 1Zabl. far til
8tato aEd couat7 Tue8’au. by the ovaer tla.r.or,
hdludlo(l tU 011 r.81 lSt@ tb ~r8Olul.
, $?O&JUt7 uod
Hooorablr J. A. Balger, pga 6
poll tut ud the Tu Colleator -11 lorr on any
pormml or real propertr to be found ln hia coun-
ty to satisfy dl dalinquaat taxes, rry hu to the
aontrux notrlth8taadi~gi . . .*
The80 rtatutor ladloatoa alear L8gl8latlte latan-
tlorrthat taxes 8hll mot be releaoed OP ouaaelled, but that
tbb dtata'a rights 0halZ be proteatad in evq may pomlble.
the tuer rhioh beama due upon tbm lmd lo quertloo plor to
itslaqulrltlaa by the Unfvozalt~ read.9 ootrtandlly rod caa-
wit bo rtrlrkeu troa fnr rolla. Roaourme mutt Iu h4d upon
tha personal llahllltr of tba prrou mbo mere tha omners or
the property oa the flirt da7 aS Juauur of tha ~eufr far rhlah
thetuw 8re ~1iDQuemt. 8ee Duclgrr v. 8t&e, 166 8. W.
(Pd) 914, br the 8uprao Court.