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P OFFICE OF THE ATTORNEY GENERAL OF TEXAS
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-0PY AUSTIN
Hon. C. J. Wilde
County Auditor
Nueces County
Corpus Chrlstl, Texas
Opinion NO. O-4956
Re: Cancellation of delinquent
ad valorem taxes upon pur-
chase of property by municipal
corporation.
Dear Slri
By your letter of October 30, 1942, you request
the opinion of this department In answer to the following
question: Where a political subdivision of this State pur-
chases property for public use upon which property there
are delinquent ad valorem taxes, are such taxes cancelled
by such purchase? '
The Constitution, Article 8, Sec. 2, authorizes
~theLegislature to exempt from taxation, property owned by
political subdivisions of this State and devoted to public
purposes. This Constitutional provision has been carried
Snto effect by Article 7150, R. C. S., which specifically
exempts from taxation all property of political subdivisions
used for public purposes. Neither the constitution nor the
statutes, however, release or authorize the release or can-
cellation of ad valorem taxes which have accrued prior to
the date on which such property is, by such political sub-
division, devoted to public use.
Such Is the holding in the case of City of Dallas
v. State, 28 S. W. (2d) 937,~in which writ of error was
refused by the Supreme Court. In that case the court had c
before it the question of whether or not the City of Dallas
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Hon. C. J. Wilde - page 2
was liable for ad valorem taxes whlch.had accrued on property
purchased by the said city, prior to the date of Its purchase
for public use. The land In question was acquired by the
city and devoted to public use in February, 1924. In holding
the City of Dallas liable for such taxes the Court said:
"We conclude that the reservoir site of the
city of Dallas should be held exempt from taxation
but that the city of Dallas should be held liable
for all taxes due on land occupied by the reservoir
prior to January 1, 1925."
We answer your question in the negative, and hold
that where a political subdivision acquires property for pub-
lic use, (though such property is thereafter, during the time
It Is devoted to such public use, exempt from taxation) the
political subdivision so acquiring It is liable for delinquent
ad valorem taxes which have accrued thereon prior to the date
on which such property is devoted to the public us&.
Trusting that the above has fully answered your
Inquiry, we are
Very truly yours
ATTORNEY GENERAL OFTEXAS
BY
(s) Fowler Roberts
APPROVED NOV 14. 1942 Assistant
(s) Gerald C.~M&-
ATTORNEY GENERAL OF TEXAS
APPROVED OPINION COMMITTEE
BY BWB, CHAIRMAN
Id IV
G. P. B.