OFFICE OF THE ATTORNEY GENERAL OF TEXAS
: AUSTtN
QROVERSELLERS
ATTORNEY QENBRAL
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Eon. PI. P. HO&, Jr.
County Auditor, Wallor bounty
Rw.petrea~., Texas
Dear Slrr
collcotion of such iteas
1925, a3 wienaea by kots’
1, $5 e3 follc?Ys:
I
.:
843
.Xon. W. pI Bertits, Jr., page 2
‘r
provided, that, ho suit shall be brought for the oolleotion
of deliaqucnt taxes of a Sohool District or Road Distriot
bless instituted: within ten years iron the tlm the sam
shall beoom delinquent?”
This artlole, as applied to sohool dlstriote, has been
oonstrued by the Aczarlllo Goart of Civil Ap eals Ln t&o oass of
Cook v. City of 2ooker et al., 167 8.31. (26 P 232 (no writ applled
{o&to sustain the plea of the ten (10) year statute of lmta-
. The ammr to your first quo&ion Is 4Yos*,
Artiole 5540, V.+.C.S., ,1925.,1s 63 tallows:
:. “The law of &imitation shall not be available in any
; suit unless It be specifically set forth by the party who
.ln his wsmr Invokes it as a defense.”
:‘2 \
Under this artiole it is ncoeosary for &he dolinquent
taxpayer to properly plsad any limitation to wtlfoh he ray de6U
hlmaolf enti+d, yhloh answers your seoond question. :
Since your third question does not involve a question’
of law on whloh this depart&eat has authority to rehder an
opinion, it Is SU&:6St& that this situation ti% ~suhaltted~ to
the County Attorney .oi Kallor Co;mty for his suggestions a’nd
rulings. : ,~ :
d .:..
.
Yours very truly
ATTOFWXG‘;;“;iXtALOP T’&i
C. 21. Richards
. Assistant
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