**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Kay 6, 195

**Mr. Roy**  **1.** Iii11 **County Attorney**  RFmnole ootlnt~ Balllager,Texas

**wus** 

### dtiy **rebelred. t**  

### taxes **ara due**  **on**

the gin here tendered thlm on **de&-a** to know whather a a lIea Sor **tamn** on this



### lntelrtigatloa,

we hareoonaludedthatit la thatonerho ha6 amere lienonly **on** the 

### lnsuredpropsrtyhae **no** 

### alaimto th6 bmurai%o~l~aoney reallesd by 

### the lnsursd in thewant of a leesof theproparty, rar a alah on the 

### in*llraaoe money 089arlsa 

### onlycut of oontreot. Z6 Corpus Jurb, 4%. That rule has been oonslmmtlp rollowed ia Texas, beginning 

### withthe oaes of 

### Camemon0. Fay, 255 Tax. 68. 

### fn t,he

easeof Caseawayv.Browning, 

### (emor refueedj 175 S, 1. 

### 481, theoourtheld8lfr.

Roy L. Hill, ZZaey 6, 1939, Pace 2

***In Cameron**  **v.** Fey, 55 Tex. 58, it was held that a mechanlo's lien upon improvement8 altuate 00 a homestead did not attach to a policy of lnsuranoe oorerln~ the improvementsor to moneys due thereon **after** fire. This particular holdlng was not in any wise founded upon the exempt aharaoter of the property,but was based upon the wellsettled rule that the polloy la a strictlypersonal oontraot, and doe8 not attaoh to the lien or realty **and, in**  **the** abaenoe 0r en agreementupon the-part OS the llenor that th4 prsmises shall be Insured Sor t&ebonofit of the **lion** omditor, the latter has no olala upon the polloy or it8 prooeede. To the **84m4 offeat**  lti Ward v. Gqgan, 4 Tax. 01~. App. 274.25 9. 91.479, andPorter i. Portor, 2 **Wilbon,** 0%~. Oea. Ct. App. S40. 485. *So iar a8 we arc'advl84d,all or **th4** authori- .tiee ar4 to the mm4 4rr60t, and hold that, In th4 abasnoo of mmh apI6p46m4nt, or of a olause in the polloy mklng **th4** 1088 ~ayablo to the mortga@@, 41' of en **amd.gmmont** to him, the mmtgagoo ha8 no intoreotin 

### a polfoy take~n out by the **mortgagor** upon hle own latororrt.4 CooleyrsBrlofa on limuranoo p. 3699; 19 Cya. 0&6SS7; Jon48 oa

### Xorteago8 (26Ed.) S40.401.*.
**Th4** rule ua8 **4galn** follmmd inWalter Connallyk Co. v. Iio~klna,196 S. w:BSb.

**Tha aae48**  **we hsro**  altod and Qalothd itim larolo4r4al **48t4t4,** but **th4:8%me** l.II14 6180 app1148 t0 pW8OXlal ~l-OJWty. 24tOh48t4r P-4 m8IIraIIOO 00. V. Th48Hk8"mall t k0. 2m 8. w.

. Of ocnarse

this rule does not apply if tha property owner egroeswith the lien holder to &wure the pmp4rty for the lien holder*8 benefit, a8 *a8 8tsted in Gllbort ?.Mooring, 88 E. W. (2d) 641, as follona:

"An agreementbetween a mortgagee and e mortgagor, or iendee and vendor, that the iattor all1 lnsursproperty for the benefit of the fonn4r, @tree the latter an equitable lien upon the **prO444d8 or**  **the polioy,**  and he Is entltled to au epplioatlon of the same to the indebtednesa.*Mr. Roy L; Hill,my 6, 1939, Pac4 3

Did the State and County havd a lien on the gin ln this case? The general rule Is'that taxes are never a lien on propertyunless expresslymade so. State v. Hunt, 207 s. :I'.

636, and lio&e

v. Carcla, 296 S. ii. 902. The Constitutionof Texas provides in Art1014VIII, Section 15, as rollows: "The annual assessmentmade upon **landed** propertjr

shall be a special lien thereon
. . ." Article 7172 of the RevlseB Civil Statutes of Texas provides:

"All taxes upon real pmpertp shallbe a lien upon suchproperty until the same shall have b44n paid." By rlrtw of tbeee laet two quotedprovlalone, **114** we that **the** State and County had a lien for taxes on the gin **(we** aesume the ginwas attaohod to the land and thoro'orereel ertate);but It 18 a mom lien only, and as pointed out In **the** firstpart of this opialon *onerho has amore lien oaly **ha8** no olelm to the ln8uranae
. . . in the event 0s a 10~~ 0s theprop4rty.- W4 think the rulo applies jwt as fomlbly tqthe atat4 end county In the oeso 0s tax 11Sn8 .a8It does to indiTIdue18 In the 4ae4 of **mortgagee** and other 

### 118llS.III

the di84u88IOn on tax 1I4M in 3 Cooloy on Taxa

### tion,4th Ed. 2452, It **18** 8aid:

Vh4n liens are **sxpr488ly** omated bbey am 

### not to k, enlargedby oonatruotlon.* : By rlrtueor th4 **word8** 0s th4~aonstltutfoael ~rcwl8lon and th4 8tatute **quoted**above, underwhioh the 11413 OLi8t8, a lion only on the.pmportp la oreatod; and WQ oannotenlarge if to 

### oovor the **ln8uranoe** proc8od8.

Our ansner to y$narquestion **i8** that In a **06~4** 

### in whloh therewere dollnqu4at ad valorea taxes due on a bulldlq, the State and County do48 not'hsvo a lien on the tire **ineurano4** noney on that buIldlngwh4n it 18 destroyedby rim. Youre vary truly ATl'O~GIWeXAL OFl!EXAS

BY& oh

Cecil c. Rots& ksrrlstant ccR:BT