March ii, 19%



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. Mr. ward w. Mariiley OPINIONNO. WW 392 ,- Wunty Attorney Jasper.Countg Re: Authorityof~Commisaiotietisl Jaspes, Texas.

DearMr. Markley:

In your request for ed matter you have apprised Court to-aancelvfiua assessments where delinquenttaxes have been paid to m a4jeln-~ ing county by mistake.

our opinion on the above captionus of the followingfacts. The t&act of,landupon which tHe taxes were assessed lies wholly..Prithin the county of Jasper, and the t-es have been Validly assessed in Jasper County. Throw some mlstake the landownerpaid the taxes In question In Newton Countyup until 1945, since which time the taxes have been paid In Jasper County. You state that the Conrmissioners!-,:. Court of Jasper County Is willing to cancel and hold for naught the delinquenttaxes and request our opinion as to whether the ConmIssioners Court has the power to ao so.

. Section 55 of Article III of the Texas Constitution reads as follows:

G?c. 55. The L'egislature shall have no power to release or extinguish,or to authorize the releasingor extinguishing, In whole or in part, the indebtedness, liability or obligationof any corporation or individual,to

this' State or other gud.cipal corporationtherein, except delinquent taxes whioh have been due for a period of at least ten years.' The last action taken by,the Legislatureunder the kkceptioncarried in the above quoted sectionwas in 1935 when an Act wtis

passed barring the collectionof all ad valorem taxes'aue the State, counties,municipalitiesor*;-Ward W. Markley, page 2 OpinionNo. WW 392

other subdivisionsthat were delinquent prior to December 31, 1919. This Act is carriedas Article7336f, Vernon's Civil Statutes. The Legislature would have no power to authorizea Commissl.onerls Court to cancel the valid aaseasments even if it had desired to a0 so except in aacordance with the provisionsof Section 55 of Article III. There is, therefore,no power in the Commissloner~s Court to cancel the assessmentsin question.

'Cancellation

under the facts of this case Is also prohibitedby Section 52 of Article III of the Texas Constitution

which provides in part as.follows: "The Legislatureshallhave no power to authorize any county, city, town or other political 'corporation or subdivision

of the State,to lend Its creditor to grant public money, or thing of value in aid of, 'or.toany individual, association

or corporatlon whatsoever.

. : .I' Cancellationof the valid assessmentsIn queatioti' would amount.

to a grant of publicmoney~to sn individual. You cite Article 7156, V.&S:, aid are concerned as to its appllaablllty. Artiole7156.reaasas follows: .~

"Any lands which may have been assessed in any county accordingto the abstract of land titles, and the taxes paid thereon acoordlng to law, shall not;.be .afterwards subject to the payment of taxes for the same period In a differentcounty,although a subsequent survey and determination of the oounty boundariesmay show said lands to be in a different county from that In which they were orlglnallyassessed;~ and any sales of such Unas for allegeddelinquencyshall~ be illegal and void." This article is not appliaableIn view of the facts of-'this

c&se. Article 7156 is appliaableonly in those lnstanc&s~'where

there has been a redetermination of aounty boundary lines whiah results In exuludlngthe land upon which t&es have been paid from the county to whiah such taxes were paid.Mr. ward W. Marlcley, page 3 Opinion No. WW 392

S U M.M.A.R.Y A ~ommlssioner~s

Court has no authorityto daneel velia tax assessmentsagainst iand within the oounty(sboundarieswhere taxpayer paid the taxes to an adjoiningcounty by mistake. Yours very truly WILL WILSON Attorney Wneral of Texas

Byr Assistant Atto MdP/fb APPROVED OPINION COMMI'MW George P.Blaukburn, Chalman Cecil C. Rotsch J. Mark McLaughlin J. Mllton Richardson Jqhn H. MIntOn mmgTSEATTORNEYOENERAL By: W. V. GEPPERT