Untitled Texas Attorney General Opinion

.. ... : *-..:.o OFFlCE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN Ronerabb B. 0. Ral, pags 2 In 8oma lnat4aou 1t seena that the ro4l e8t4te in~o1r.r the hosortoad and in lam iFlrtanaea it doer not.. ftir no vvell lrtabUhodthatthelienprorided b Seutiottu ot Arti8k VfII of th6 Ctm8titutioPlend Artlalo 7172, ReviiredCisil8t&takr, 4ttaoherronly to rsoh repmate traat. IX-parad of land far the true ae8o88ed qaitut it, ‘Rlt&o~ v. J&oar, 249 8. U. ITS!,Supr@w Court XWlr f. Uo8t, 5 a. u. (ad) WoJ St4t.a V. Rid, ii07 3. Y. 64, Sat.8 J&X%-. g4ge oQrpor8tion *a (aa) 267, (rororred on other gouada), 48 A htraertud 18 Uabls for taxm ubL@h UFO Zava cat7 Qr 84n Aatotlro*. Toepptrveln, Uf coust). XIIrbbition to &tale VXXf, see t1o.n15, of our 0on8titut10& seot1on 50 or Articlexvx, Of our Can8titution, and Artl.alcJ ?a798 ROVlmd OlVLl statlater, feher proteat, the hooratwd 46pht eela rclr tax88 0th8c thuI thq t6xe8”duo SpnI rwh hma8tead. &ho eaw oS-.ptateva Irunt,207 a. Ur 656, the oourt held t . \ .’ ‘934tvoigree Vlth the trial aburt that the rtoto did not &we i lfea on the land to 8eauro tho pa t ef'.aher the poll twr 84. 8OSSed a@n4 r-the tl?ilum808 or the taxer &a- rorred &&¶aat rhl at gwronal th8? taxes 4ro neF*r 4t axpre88ly m4de 80* 2 l!h8lient%ra4ted~80 th8 oea4t1tutian for tuer u8e8 8OCUth@liUlUpOtIW4l w Artiolo 7528, ~eZ’nOU’8 v.u&d 238s Y &55-t& &ti, (ah. .&ttaie %li .i.;. EosLombl*I. D. mu, page3 a o llo o to tor loaopt th eottorod papant ora u -8, intC.FOSt, pUSC&iOS, Clld 608tS &UC urd anpcldupoamy lot,traat,ow p4rael a? ha6 88 8han, by the &lla~~~t tU reaod8 OS the Cot&r, 8t w tin* b&WC Suit 18 fib6 tb#M- tW, Md t0 i88US hi8 UCOi~t th”l’~iOz’.~ In tho QUO of Riehay v. J&or, 249 9. V. 172, tb . Sp ~& o M o Ou P ltidt t 'I U vo ray that th0 Y= wn- ttOt & ihi tU08 U8U8.d 4mbSt 8 tl’45t8 Of rcmd ti Sll?Ortitf, &d tbpt h4 UUSt paf tha tUt08 OU til th0 tMCt8 bUfOF0 4 StJbtUtorj PO- asipc toly 1IlSU0, aaQ the ‘Lien on 4ny oae of them My bo dtSOhW’~ed, thw, WlttOSt4, tQz’ 4kU prautiaal purpodos, ve have dwlarod P lien OD 8U, hi8 tlraatl) iOr the Z’08p0OtlV8 tU.eS due Oa UOh. In other vorQe, VQ have in the roetical 4JlfliQ4tbXlhOi the 8tatUtlJ8 lmpossd 4 Pi8t1 YbuPa tha;Oonttbtutlon h08 ad done SO. . . . ‘.. I . ..*. . . h k d6th P 8laOPtlFUtiOti 9SOViSi0U b0rwe’tG,*t& right traat of hi8 Wnd frw cure the ttUO8 levIed SUbStanti41, 8nQ real ad by the COnStitUtiOKl by ary obliglttfontq w 4l% 0-r t0%08 due w hi% It Y0 -VOrcltO 887 tbtthet~~ o&Ulot&M~tthb *U#I W.O&8 tract oS.hir 1nnQ *it&out paylog -&I all, OF pp 3 i.ng cul 0r hi8 t8XO8, in it8 fiB4l effect 00 him,. 81 previously ntatod, vu vould be mqmling l lion not prOVlQ#Q by the 00lI80itution, er lapoa- ~sqturi-dlrtFClt¬V-td bfttmt&- - StZUMXlt. The ~~eaeral ml. that au hue due auetbo orrid4t one tiu 18 pot fc be 80 blind- ig mi0w0d 08 t0 8uwm th0 plnin lpclu~i~g0r ths 0rgfm.l~lav. -'"i,s, ‘ .-.i .:, " Wa 4re of tha epinlon th4t the tu 4g4lasI i&h rep4rato trwt or ptbroelof land, I 772 Eonorablo II.D. Hsll, -0 4 in- 80 tcr a8 the right or pqmeat 18 oonoorned, i8 to b8 os$8Pded U 5 88 rto tax, and mar be paid WithOUt at the @II& t=iE@ flm OtheP t-8. dina m ri t or payseat Ud.St8, the StatUtOm roaript 8hou9d isrue aorrcatly dorarfbing the prOpSPtJ at& th0 ttIX,&Iiting: the OffOOt, Of aOItree,tQt& e p c o ~r t~ lttta lly lnrolved and the tax aotually paid. UO am Or th8 bpini~n th8t the tU aqlleator aennot r&U80 t0 MOO t ten&red J'4JIMnt Of tursl rrde@rrb ag8iMi rwl estate, vK other hwatefid or ad, titho~gh tho t6xp8yor Uy QUO t-8 UIlOSWd fW the SW yo=tiR pP8& PF PW, rOS? th%S VOuld b. trntrnolrntt0 CrO4ting 4 li.tl UJ’OIl P84T OStatO SO? the CO&BOtiOtI Of pOr8oIIai JXWperty tU8B. ATTORREJLORUmauL OF PRXAS 1, ., , TDDtdb ,’ _-.- .-. ATTORN'EYGENERAL 0~ TjQ&s