**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN**  **GROVERSELLERS** ***Tm ”“** **n Gcnr** **”*****L**

Honorable BFuoe L. Parker County Attorney oray Oouaty **Pnmpa, Texar** 
**Ibar 8lrr**  **Oplalon no.**  **O-6848 Re,**  ~Whother pot-m torest ou de am a valid the a de You have requeoted the

‘on the 

### followlag Saotual opialon o

“The tax oollecto his delinquent
emltles oud oalorcm tax ntorost are 

### ot ooat laue

<@&islon (Ls to Mhether s&h ‘, ateare n valid lien analnat t e pro rt or agalast *the e&ate of the-de08 sed 1 d wner.”

"The atuwal deseasmont made upon landed lion thereon; end

- _ property shall be a special all DfODerty. both rocll end uo~son~l. Dcroilp$n& to any delinquent tnxveyynr shnll be **llublctito** seizure and sole **for** the payment of all the of the Ooastltutlou of ‘Zexea,

.-.. _ _..-^.. ^” -.-_- .__.. ..-

### 231

Bonorable Bruc~eL. Parker, page 2 

# texes and =----T naltles due by such delinquent; and such property 

### may e sold for the payment of the taxes and penalties due by such delinquent, under uu$h regulations as the Legislature may provlde

. (Bnphasls ours) Under the deolrlon of the Supreme Court of Texas in Jones v. Wllllanis, 

### 45 3.W. (26) 

### 130,136,it was held that 1.

“section 15 of Article 

### 8 of the Constltutlon provides a desorlptlve legal term for exactions which 

### maybe imposed by the Legislature Sor failure to pay property taxen, namely, ‘Denaltles, I’ a oommon-law term ,,lmplylng punishment. The questlcnthere involved was whether or 

### not Interest end penalties oonstituted a part of the tax whichwature oould not remit by general law, in violation of Seotion 

### 56,Article 

### 3, Constitution of Texas. The court held thst lntsrest was a penalty end that gelther formed a part of the tgx so es 

### to pr,event their .reysaion by genaral lawi

.

In the case OS City of San Antonio v. Toepperwlen, 104 Tax.’ 

### 43, 133 S.bl. 

### 416,the question was involved es to

- whether the provio5ons of Section 

### 15 of Article 8. of thei Constitution, supra, created such a lien aa.would attach to s homestead despite the provisions of 3ectlon 50, Article 

### 16, of the Constitution. There was also involved the question ss to whether or not the purchaser of a homestead belonglog to a deoti.dent UDOO whloh delinquent taxes. lntcrest end penalties had aoorueh and who purchased suoh h&nestcad, subject to the lien for all taxes which had accrued thereon, uas personally, lla@le for the payment. of such taxes and penalties.

Th8 oourt ,held es followsr

“3eotlon 

### 15 of article 8 of the Constltutlon .of this state reads as follows: ‘The annual assesament made upon landed property shall be a speolal lien thereon, and all property, both reel and gersonal, belonging to any delinquent taxpayer shall be liable to seizure and sale for the payment of all the taxes atid panalties due by ouoh delinquent 1 and such property may be sold for the payment of the taxes end pcnalt 18s due.by suoh delinquent, under euoh regulationsr-, **’ #** 

**.** 

### 252

Hoaornble Bruoe L:Pmker, **page** 

### 3

as the ~&lalF&tuFe m8y **pPOVld8. ’**  The plain nnd : unmlatakable meaning of the language quoted sub- .' jeots all landed property in this state to sale for assessment of taxes lawfully made thereon and for all pannltles provided by law which may noorue ou account of delinquencies in the payment of such taX8S. 'All landed property' is a comprehensive 

### phrase, end the Constitution makes no dlstlnotlon 8s to the use which ma **be** made 0r it. The language comprehends all 1and8 3 whether it be 8 homestead or not. th3pZ'8SUme that it would Bootbe contended that seotlon 

### 15, art. 8, Would 

### not be suffloleut to make the homestend liable Sor the penalties if the Conatltutloa did not contain seotloa 

### 50, art. 

### 16.

. . i" After dit%poslng **of** the question of the validity of the oonstltutlonal lien 

### for both the taxes and penalties, the aourt holds aa follows es to the personal lleblllty of the QliPOh8lWr.

II The purohaser of property lncumber8d Wit'ikOiloe always buys it subject to a previous valid 

### lieu, but he does not, although he mnyexpress.the 8fSeot of his purchase la terms by saying that he purchased It subject to the -~ lien, become per8Onally liable for the debt. 

### Onrss Y. &umond, 39 9.W.. 

### 610. * In the **case** of Rlohey, et al., v. Hoor, 249 3.W. '172, 173, (Sup.) Chief Juetloe C\ireton, after quoting 

### ‘ &ctlon 15, Artiole 8, of the present Constitution, supra, 

### end sirnilar provlsioas of the Oonstltutlon of 1869, states es followat

'The dlfferenoe between these two provisions 1s apparent, but, in so far 88 a lien 1s given oa lnnd for taxes,, the language used 15 aubstantlally identical, ehd in mo8nlng precisely the name. Prior to the incorporation **of** the language uoed in aeotion 20, just quotbd, with reference to a lien on land for taXe8, 

### in the Constitution of 1876, its meanin& had been definitely doolared b8 this court. As used ln the Constitution of 1 

### 69 it was held to mean that the lien provided iOr ettnohed, not to the property Of the taxpayer-7- ! f - -- **’**


### ’ 233

RonorableBruoe Li Parker,page 4

generally,but only to each separatetractor parcel of land for the taxesassessedagalnst'lt.
... ~.(Citingcases) By.lnoorporatlng this languagein : 'theConstltutlm of, 1876 

### wlthout~mtorlal'change ~. :

. '~ or modlfloatlon,the people la adoptlngthe Con- " stltutlonneoessarllyadoptedthe 

### oonetruotlon .~ ""."prevlously

given it by the hlghest~court.ofthe -.~ state,and the languageof'thepresentConstltu- '.. " tlon has the samameaningwhich it had la that' 'of1869 as 

### declaredby 

### the SupremeCourt. ... (Cltiugonses)' Therefore,it la the opinionof this department that 

### the peualtlesand lnttorest constitutea 

### lien against the land, ilthoUghthe delinquentHumphry 1s deceased. However, 

### such lien attachesonly againstthe portloulartract OS land uponwhich the taxeswere delinquent,and does not attachto other lands **or** property of 

### tho sstate. In other words,**a** 

### lien sttacheaagainstesoh tract of Land oalg for the taxes, interestand penaltiesagainst it.

Benoe, there 1s no valid lien againstthe remainder 

### of the estate of the d&cadent,if any, unlessthe 

### estate la or beoomss insolvent,la whloh eventArticle7269, 

### Revised CivilStatutes,.

wouldbe applioable. The entireestate of thedecedentla liable for any deflol8nogjudgzeatwhich might, exist rite~foreolosure sad aale of 

### the landed propertyfor thq delillQU8Ilt t8.x8U nlld pennltles.

. 

### Very truly yours



### ATTORNEYGEMERALOFTEXAS

‘, .c 

### BY Aeelstant'