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 8errloe by 

that one 8uit ror the 

, ii prJ88ibh Ii thi8 

$W.l be molded. 

WPleaee adrim rðer or not the Spate of Tosa8 

oan rile 8uit in either Efourton a0umy or Trinity aounty 

for State taxes and tare8 hue both couutfss by 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 

the dl*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 ralorea taxma on l lthor real or porsoti 

property dU0 the Ma80 or TOXa8 or any polltiocl 8Ubditi8Ioar 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 W88 m888d by th0 

48th LeU1818tur0, S. B, 643. io, 46Oh L*6&8laC;UN, me. lf#l, 

l Rd we 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?aOy rlaum 

which 18 Me fQ11OW8S 

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

law pormlttlnq 8~ aotfoa er rult for oolleotfon oi 

dolfngusnt ad 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. tush tax.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 ptlvI10g0 to Gouatio8 o8her than 

tho8o In whioh suoh tax08 aro payable, thrrrby roquIrin& 

0ountJr and/or diatrlot 0rrt00n to travel and t ren8por6 

orrioiei reoordo to distant GorurtIoa Ln order to 0nm00 

payment or ths legal due&, 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 8ereral days, MI& ictie ie hereby mupemSed, aad this 

kot 8hall take erfeut and 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 taxes OIL paraoeel property. Furthomaore, 

Art. 7326, V. N. !'. s., prorlde~r 

wWhenever my taxe8 on Poal l 8tato hare beooae 

dOlinqUent it 8hau be the dUOp Or tho 6Obmty 8ttOmOr 

upon the exglratioa or t 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 di8trfOt aoum 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 811 year8 8bOO the thlrtpfir86 day or Dbo~ak, 

1908, with Iatonet ooaputwl thoreon to tho #Am8 fired 

ror the trio1 thoroor a$ tie mat0 or 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.