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

lion. Leroy L. ldoore county iittolmey Houeton county Orookett, Texar

**Dear Yr.**  **Moore:** Opinion Ho. 0-72i+11 Re, Is it jurlmllc **State 8nd**  **Ooua**

**You request**  

### thr op queatlom oontaind in pur roiiorn:

**aore i8**  **in Eou8ton**  **tnot** or **120** 

### aore **been** 

### Y88e88

0r **the owner8**  are 

### obtain 8errloeby 

### thatone 8uit ror the

**, ii**  **prJ88ibh Ii**  

### thi8 $W.l be molded.

**WPleaee adrim**  rðer or not the Spate of **Tosa8** 

### oan rile **8uit** 

### in eitherEfourton a0umy 

### or Trinityaounty 

### for State taxesand 

### tare8hue both couutfssby the ownws or this land.”Hen. Leroy L. **twre,** page 2

Thr, **question ror**  **amwer 181**  **18 It**  **juri8d&tl0.n81 that**  **8Ults iOr**  **stFAtf3 8nd**  **OOIAUty ad**  **vt&Oroi~& taXo8**  **b@i rihd**  **iE** 

### thedl*trict acurt of t:m aounty where the land **$8** 

### loomted and th6 texts assea-ed?

via think the 

### uiffer**to thl8**  **qUe86iOQ l8**  **round** 

### In the **athtute8,** the pertinent prori8ioa8 of whlsh we shall **state a8**  **roim5t** 

### *hll **800Ions or**  **8ui68 r0r**  **Ine** 

### oolleotlon **or** dollnquont ad 

### raloreataxmaon l

### lthorreal or **porsoti** property **dU0** 

### theMa80 or **TOXa8 or**  **any** polltiocl **8Ubditi** 8Ioar thereor, 8haU be brought in a**oourt** or l mp4tont jUri8diOtiOn in the &waty iP wbioh 8UOb 8aXO8 WOro 

### levied.* (Art. 7345b-1, V.R.C.S.)

**‘ Phi8**  **p3X+V181Oa**Or EhO&#&Us0 W88m888d **by** th0 48th **LeU1818tur0, S.**  **B, 643.**  **io,** 46Oh **L*6&8laC;UN,** **me. lf#l,**  l Rdwe **think** tho OmorgOaoy**olm180 -88**  **ib pl.aia**  **that** 

## it **I8** 

### the lyI8latIre Intat that 8ult 

## r0r &Mnqumt aa +alorom $a~88 may **be** malatained 

### oalr IJ# the OC?WI~J

in whtoh t&o lend Is 0IfusWd. This **18** N&rO8s by the ome?ge?aOyrlaum which **18 Me**  **fQ11OW8S**

"The raot th8t 8heFe 18 nm no pl.8u pmwl8ion 

## or law pormlttlnq8~ aotfoaer 

### rult foroolleotfonoi dolfngusntad valor~m *axe8 on p0rron8.l pwperty **to k**  **3ha~ntained 8~8** **agah8t plea8**  **Of** prltilego by nOR-rO8idORt **toxpayors In**  **the Gountr**  **Lri whiab.**  

### tushtax.8 **have beon**  PerIea and In whlah 8ooh taxe8 an pamblo, and aortain Gotart Of Appeal8 nave held that 8u8h 8tit8 aT0 govWaed **by** 880 gonoral rule 01 **fenuo In**  ottil aotIon8 

### and w **bo** re~ored upon plea8 Of 

### ptlvI10g0to **Gouatio8** 

### o8herthan tho8o **In** whioh suoh tax08 aro 

### payable, thrrrby**roquIrin& 0ountJr**  and/or **diatrlot 0rrt00n**  to 

### traveland t ren8por6 **orrioiei** 

### reoordoto 

### distantGorurtIoaLn order to 0nm00 payment or ths 

### legaldue&, a0 gWat herd8bip, ln6ontoaie3oe and prohibitive erpeamo to 

### tho **Countiss** and unit8 inral~sd, thereby affecting the pilblla mmmuo, **ereate8 an**  **hfqmratiro** publio **Reee88itp end**  **911 emorgeaoy**  requfrin&the **eUepen8iOn** of tha Constitutional Wule requiring **bill8** 80 

### be read **6~** 

### three 8ereraldays,MI& ictie ieherebymupemSed, aad this **kot** 8hall **take** 

### erfeutand bo 

### Ia rome r20n and afber it8 ms8aaeI **&Id** it **18 00**  **BSWOted. ”** Bon. Leroy L. **~&ore,** Pa* 3

Everi prior to the’enaotmont or 8. B. No. A&, wo **think it**  **true that**  **ao to**  **4elinQUUIt** 

### 8d ValOF0m**tU68 apin8t**  real estate, suit **Wa8** required to **be** riled **In** the oounty in whloh the lead w&s 

### situated. The piupoae of this logislatlre ematment 

### yea to m&et he rule equally appllaablo to **8UitO** 

### for dellnqueat 

### ad mlorem taxesOIL paraoeelproperty. Furthomaore, Art. 7326, **V.** 

### N. !'. s., prorlde~r 

### wWhenevermy **taxe8** on Poal l **8tato hare**  beooae dOlinqUent 

### it 8hau **be the**  dUOp Or 

### tho **6Obmty 8ttOmOr**  upon the exglratioa 

### ort

### ho thirty 60X8 **notioo** pwvfa0d for In the two preoediw artIole8 or a8 8eoa 

### bhemmS8or au preotlosble. **to rile**  malt In the name **or** the S.6860 

### or **Texas in**  thi 

### di8trfOtaoum Or 

### the 0OUaty rh0~ 

### 8Uoh **real** 

### 0866&B **18** 

### 8ittMted **r** th tot1 t 

## rt lateroet, penalty and **0~8O~~tb8:** hii.l”, m~&“i&%8 ’ **for** 

### 811year8 8bOO the **thlrtpfir86** 

### day or **Dbo~ak,** 1908, with Iatonet **ooaputwl thoreon**  **to** tho #Am8fired ror the 

### trio1thoroor**a$** 

### tiemat0or 8iX por **0-t** par aawn, end ahall pray for jWgmsat for the 

### pqxeat 

## or the 8Ot@&.~kl

IIIbOUllt8

80 8pWiiri8d%k~~fn Wd 8hWkI 

### $Q b0 dU8 ma unpaid by thd delinquent tar &eWrd8 or said oountrl

. . 

### ." (~@lfi818

OUrS) The foregoing **18 8UifiOim**  **to** de8i0~t5~~0 Ohat **8uit8** ror delinquent **ad** valoren tau8 ay **be** rinteiaed snl~ la tho county where the real a8tate 

### fs 

## l Itu&ied,tno that In th* **8itUatiOll preBUkt@k&**  **by YOU**  

### it 'Will **19pUiZ4b tfunt**  **8emlWtO 8Uit8**  

### bo filtd in the, **re8&WOtiVb** **OOUiIti*8** **$23** WhiO& the 

### iaId 18 8itwted, 8nd this **regardhO Or**  **Wh80hOr per8Ond**  **8UViO8 Or**  8errioe **by** publloatlon **ie** required.

**You are,**  **tborofore,** aooordlngly **80 ~dti806.**