March ii, 19% 

.: . 

Mr. ward w. Mariiley OPINION NO. WW 392 

,- 

Wunty Attorney 

Jasper.Countg Re: Authority of~Commisaiotietisl 

Jaspes, Texas. 

DearMr. Markley: 

In your request for 

ed matter you have apprised 

Court to-aancel vfiua assessments where delinquent taxes 

have been paid to m a4jeln-~ 

ing county by mistake. 

our opinion on the above captionus of the following facts. 

The t&act of,land upon 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 landowner paid the taxes In question In Newton 

County up 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 delinquent taxes 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 releasing or extinguishing, 

In whole or in part, the indebtedness, 

liability or obligation of any corporation 

or individual,to this' State or other gud.cipal corporation therein, except delinquent 

taxes whioh have been due for a period of 

at least ten years.' 

The last action taken by,the Legislature under the 

kkception carried in the above quoted section was in 1935 

when an Act wtis passed barring the collection of all ad 

valorem taxes'aue the State, counties, municipalities or 
*;-Ward W. Markley, page 2 Opinion No. WW 392 

other subdivisions that were delinquent prior to December 

31, 1919. This Act is carried as Article 7336f, Vernon's 

Civil Statutes. The Legislature would have no power to 

authorize a Commissl.onerls Court to cancel the valid aaseasments even if it had desired to a0 so except in aacordance 

with the provisions of Section 55 of Article III. There is, 

therefore, no power in the Commissloner~s Court to cancel 

the assessments in question. 

'Cancellation under the facts of this case Is also 

prohibited by Section 52 of Article III of the Texas Constitution which provides in part as.follows: 

"The Legislature shall have no power to 

authorize any county, city, town or other 

political 'corporation or subdivision of 

the State,to lend Its credit or to grant 

public money, or thing of value in aid of, 

'or .to any individual, association or corporatlon whatsoever. . : .I' 

Cancellation of the valid assessments In queatioti' 

would amount. to a grant of public money~to sn individual. 

You cite Article 7156, V.&S:, aid are concerned 

as to its appllaablllty. Artiole 7156.reaas as follows: .~ 

"Any lands which may have been assessed 

in any county according to 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 different county, although a 

subsequent survey and determination of the 

oounty boundaries may show said lands to be 

in a different county from that In which 

they were orlglnally assessed;~ and any sales 

of such Unas for alleged delinquency shall~ 

be illegal and void." 

This article is not appliaable In view of the facts 

of-'this c&se. Article 7156 is appliaable only in those lnstanc&s~'where there has been a redetermination of aounty 

boundary lines whiah results In exuludlng the 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 authority to 

daneel velia tax assessments against iand 

within the oounty(s boundaries where taxpayer paid the taxes to an adjoining county 

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