May 12, 1947

Hon. George H. Sheppard Opinion No. V-180 Comptroller of Public Accounts Austin, 

### Ttxaa Rt: Proper procedure tobe followed in making a supplemental asstssment on any land for years prior to the time such land 

### passes**into** the ownership of a ptrson who is abona fide purchaser for value without notice of **such** fact.
Dear Sir:
You request the opinion ofthis Department upon the question presented toyou 

### byHonorable James C.Martin, County Attorney ofNuects County, inhir lttttr ofMarch 18, 1947. We quote below 

### Mr. Martin’s letter covering 

### thefactual basis upon which 

### our**opinion** is requested. This 

### letter follows:
“Mr. Dub Allen has referred to **me**

### your letter dated March 12, 1947, concerning 

### theright of

### the Tax Collector to

### assess and collect taxes on land for years prior to the time atwhich the present owner acquired title to such land. (There has been a 

### saltof the land in question to abona fide purchaser for value without notice of the fact that the land had notbeen asstsaed for prior years.) The discovery was made recently that the land had not 

### been asses&d and was not on the tax rolls. The property owntr is willing to pay for the years dur

### ingwhich he has owned the land but refuses topay taxeo for those years prior tothe time he purchased 

### theland, not then having any notice ofthe **fact** that there had been no taxes theretofore paid on such 

### land.“The basis of his contention is 

### thelast 

### stntence ofArticle 7346, which reads as follows:

“‘No rt-assessment of any property shall **be** held against any innocent purchaser ofthe same if the tax records of any county fail to show any assessment (for any year so re-assessed) by which.., Hon. George H. Sheppard - Page 2 Opinion No. V-180

. . .

8aid property can be identified and that 

### thetaxes



### art unpaid.’

‘If this article is given effect how can we make a supplemental lsstssmtnt on **any** land for years **prior to**  **the time**  at which such land passes into the ownership of a person who is a bona fide purchaser for value without notice of such fact? ”
The above quoted 

### atnttnctfrom Article 7346, V.C.S., must be 

### readtogether with Article 7347, V.C.S., in arriving at an 

### anmwtrto

### your question. The pertinent portion ofArticle 7347 is am

### follows:*a

...provided, that 

### thecertificate of any tax collector given during his term of office that all taxes have been paid to 

### thedate of such certificate on any certain piece of property, which is fully dtl cribtd in such certificate, or ifthe tax rolls of any county fail to show any assessments against such property sufficient to identify it, and that 

### the munt was unpaid at the dates such rolls may have been examined to ascertain 

### thecondition of any property as to taxes unpaid, this shall be abar to any rt-assessment of such proRerty under this law for any years prior to

### thedate of.such certificate, or such examination; provided, that the property 

### rtferred to. when re-assessed, shall be held by an innocent purchaser, who has relied upon 

### thecorrtctness of such certificate, or the tax rolls heretofore referred to.” Careful reading of the full text of

### theabove Articles rtveals that 

### theywere passed in a single bill (Chapter 130,29th Legislature) to provide a method for two things, as follows:

1. **Assessment** and collection oftaxes on real property omitted from the tax rolls. 2. Rt-assessing and collecting the tax on real properties onwhich former assessments are Invalid.Careful reading ofthe above quoted provisions relating to innocent purchasers reveals that they do not relate to property omitted from the rolls, but relate solely to property onwhich assessment was attempted and which is being re-assessed because the original assessment was invalid.

Ifthe property was omitted from the rolls and never assessed, naturally a search of the records would reveal no payments.

c

Hon. George H. Sheppard - Page 3 Opinion No. V-i80

and no facta 

### thatcould lead a Tax Assessor-Collector or pur**chaser** tobalieve payments had been made. The search itself would put 

### apurchaser on notice 

### thattheproperty had 

### beenomitted from the rolls and that 

### thetaxes had not been paid. An Asstsaor-Collector’s ctrtificata tothe contrary would notbind the State 

### against thetrue facts. Obviously, itwas for 

### thesereasons that the Legislature 

### gave no “innocent purchaser’ protection in 

### the

### castofproperty entirely omitted from the tax rolls.

In the case of re-assessment of property once onthe rolls (but under invalid assessment) the Assessor-Collector or 

### thepurchaser may have 

### beenmisled and caused tobelieve from 

### theexisting invalid assessment that nounpaid asstssmtnt was outstanding. It is in this cast that “innocent purchaser” protection is afforded. Even in such cast, a person cannot be an innocent purchaser and thereby prevent re-assessment unless the facts show that on or before 

### the**date** of purchase he had a proper tax certificate showing payment, or (1) that upon examination by himself or his agent 

### orlegal representative the tax rolls of the county failed to show any assessment against such property sufficient toidentify it; and (2) the tax rolls failed to show that 

### the taxes were unpaid at the date such rolls were examined to as-

~‘ctrtain 

### thecondition of **any** property as tounpaid taxes. It must further appear that one claiming tobe an innocent purchaser rtlied upon the correctness ofthe tax roll which failed to show assessments against such property sufficient to identify it, andwhich failed to show that the taxes **were** unpaid at the date such rolls were examined.

Except in this limited scope one cannot be an innocent purchaser as to ad valortm taxes accruing prior to the purchase. Whether or not such a purchaser is entitled to rely upon this statutory provision involves, in any event, factual determinations; and unless he is able to show all of

### thefactual conditions prescribed by the statute. he cannot be an innocent purchaser.

The Commissioners’ Court may proceed with rt-assessmtnt of such property in accordance with the statutes relating thtreto until such 

### time as it finds from the facts that before purchase of the property the purchaser examined (or had examined) the taxrolls and that such rolls failed to show unpaid assessments against 

### the property sufficient to identify it and that he innocently relied upon the correctness of such tax rolls as to no unpaid taxes being due.

In no event are you prohibited from making a supplemental assessment roll on property entirely omitted from therolls. SUMMARY Articles 7346 and 7347, V.C.S., providing for assessment of property omitted from the rolls and reasstssment of property mvafidly assessed, gives.!I::, Hon. George H. Sheppard - Page 4 Opinion No. V-180

“innocent purchaser* protection under certain conditions 

### incasta ofrt-asstssmtnt **but** not **in** 

### castsof supplemental assessment ofproperty entirely omitted from 

### thetax rolls. In

### castsof re-aasessme, nfact conditiona **must** be shown to exist 

### &fort **Com** missioners’ Court isjustified innot rt-assessing the property.



### AttorneyGeneral 

### ofTexas

EL,lh/.l