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

Honomble Ferry Countr **Attonwy Travis**  cou8tJ **AwtW, Yeaas**  **L. Jane.** 

Opialsnlo. O-6596 Bet ON the Aaiemoer4elleeter

or ro8e$4t the 8meamt muat ho Pet?wn the ehwk to the -a-T.
ue'aawws pmr quwtiQna in the fmler pnwQtdr but &we our onmler to qwrtlvN 8NbeM 1 6n8 I! *ill ?a0 the aeee*w +iZl trcrrt tb8sl togeJ$ar. we ecmf2neoar anawr to dolLnqI3ent

4kx.h ?mly, lamfar 88 the ryLF of the taxpayer to pry the i?amsJ

**ritbwtrt the**  wme tia, ~lt2ghl.a 4e1Illquwltpoll tax. The opinionsheretoforerendaradhare had to do

nith the paymentof' **ouxrent** texoa, as did the ~860 of Stuard '1. Thornpeon,

251 S. W. 277, and w4 **do not**  rind it **neowsary to**  **oonsldsr** the prior opinion@**of thir**  **dopwtmont or**  the ease **of Stueard**  **v. Thompwn,**  **supr8, es**  

## amet OUT da01810na bore on6 way or the other, 4xorpt the Stuard f. Thomprron **oaso supports**  **our anew~r**  **to your**  q@wioa No. 3, end lr adopted for that purpo44 onlg.

Without 

### l

tbsmptill(l

to retiow the statutes oomposing our taxatione~8teapemtainlngto dolinquant**taxw and**  the mbthod of seourlna**and** oollr8tingtha #am, **when** not voluntar&l~ paid a8 provided in Art.1018 732b, 

### lnirrr,

ve nay ray,~ gonorally,that

three awthoda ar4 provided. Piret, rox%oloruro of and m&n under

## the oonati~tutioaal lion lmpomd on l

eoh tract or land for the tax.8 aa80aaadaIpin8t **iti wead,**  the ~-ry proobas of rolrcurr and male br~tho oollootor;and third, **8uit for**  tare8 and the 14~7 on and ml,. of all land (axorpt the hon4rt4adjin uti4iaotiom oi the ;uQment. **Wo** ehoulti

say that undar ul8ting law the 4~ prooemr or a~leuroand aalo **by** the ooll4otorof real o8tete ior t&4 **taxer duo**  thareon**doer** not appLft **but** doe@. apply a0 poraonal mwW.
ArtI 7324, V.R.C.S~,, potidea in part a8 

## roiiaa:

*Whmor4r any person,OF psnoa#, iim or corporation shall p~to the tax ooll44tolr 4ll the tax44,

## iatoxr8t, pumlti~a and oert4 4hwn br 

### thedelinqwot 

### tu rooordaor the ooanty to **be** duo **and** uapoid yinrt pore81 OS land Sor 411 

## or the pus tar sx troot, lot or oh taxw may be ahan to be dur,

and unpaid,prier **to** the 1nHltutlon of **suit** 

## rox th4 oolleotioath4nor, tho tax’oolleetor #hall lerua to swh p4rroa or 

### parsons, tlra or oorpomtion, a rs44lptcoveringsuoh payment a4 14 new nqulrod **by** law." Artlolr7345, V.R.C.8.,proridw a@ iolbwar
Vh4n two or mor4 lot4 or blookm or traots of land are rcmdersdin th4 eame renditionwith saparube raluatione, end the tare4 due ther4onbeooma dallnquuent he tax oollsotor ahall,when **tclndered, aaoopt**  **pn$%ud oi**  the taxs#**due** od eaoh lot or blook or tpaot or lazed having 8uoh sepm@ta val~tlonr Axtlole73&5a, 86otions1 to 10, IncAwlve, **providaw** iorthe transferor the **tax** lien **fixed** by the Conatftution**and** statutesupon real oatate to emy poraon authorimd, aa **provided** for in 88116

**atiloie, by**  the owmr ot 4uoh real estate to pny ruoh **taxes** and **maken**prorlalonhr protsotlonof tha as4l~orHon. Perry L. Jones,page 3

and aaalgnes or such lien by 

## ri2ag 8 limitation period of one par vlthlnwhich foreclam~re may not be had br the **aEB~f4tkesl**

an4 for a redemptionperiod,all of vhlch statutory provislbm evidencea clear leglelatlveintentnot to make the paymamt thereof**dependent** upon the payment of **dOlLnQuent** poll tax,vhleh 1s e 8aparat.e and dlrtlnct tax and nbb 6wsms.dby any lfen vhatsoevsrupon any proparty, real or personal,ovned by the dollnquenttaxpayer.

The suprome Court or our State In the oaso of Richer,Tax Collestor,et al. y. Noor, 249 9. U. 172, in an eblo oplnlonby Chief Juatlae Cureton, 8rfdr

“In oowlderlng the rule requlrlngthe foul1payment of the **tiU.B,** PO think it N approprleteduhaotlon from tha authoritiesto sar that,wbon it 18 necmsary ror enyone, in oxlor to pwrerw unlmpalnd hi8 progmrty right.&, to pay tho taxerdue on say separatetnot or parcel of land vhicb has bwn sopamtely a8soaood,bo bar the right to do **#OJ and**  **whore** tbo 8tatutaraan k oonatruedto accapllrb this end, than **they** l boula be Io cons trued. Vnder the coastltutloml proolelonbefon 

## >us, the right 

## or the citizen to 

## bareanytreat

## 0r hi8 lam? !‘PM of any lien, e%cept thet to ~)ooure the taxer leviedagainst it, 11, an important,sub8tantla1, and ma1 property rlgbt,not lialted**by** the Cowtitut%oa by any obligationto pay all other taxasdua br **bla.** If w wre to 68~ tht tba taxpayeroannotpay the taxes on one tract of his land vltboutpay Ye on all or parIng all of his tam8. in Iitafinal ef ot on him, as previous

it” tated,vfe

rould be rvarUUaga lten not providedby a Conotitutim, or imposing d qua*&

JudgeCureton further said1
“We are of the opinion that the tax agalnrt eaah ,separate

tract or parcel or land, lneofaraI)**the** right of payment 10 concemmd, is to be regarbedas a 8eparate tract,an& may be paid vl,thout at the lam@ time WY% other taxes.’Baa. Perry L. Jon.8, page I

we hare not overloolud lu this aase Is dealingvlth the the hot 

### that sua(tectw4tm!l right at a* taxpayerto pay aua-rmt **ad** valcwem taxesrurscmoda&n8t &e ret4 trsct~r uithout at tht me% tl~a6 being requiredto pay % t e tax amsoassd rpgahnst iehor and differenttraat8, kit he takes painr to thnt, as **we have**  **ncte~d** ray
**case,** that **the te.xpqvbr**  **axen du0**  **l?Y h,** **‘ 35;** 

**. .**  **.** rt **&h c**  **sere** tiwe **pBJixl&f** Of 811 Of his taxer., Ss rart of 811 othur ir other taxes. t8xest.+eby him,
I8 indi Hmco, ue think it 

### see to m that ttits awe tue8 h3 **tlve** af the PI& tb8t **vould** bm 8F?l,ZZed lf dbllaguoat been Ciwctly lxwslved. WQ think the mAI@ vould rpply rit@ groator force a8 prvnvuaa4d In tkta ea(~pe t3 dellaquunt taxer, for obv:wslg the taxpayerbar as much right to pay hl8 delinqwnt taxQ8 withia the tfme By am ourrent taxerend thur mdeeu urd relieve is property of the 150~. y&bed ;atntuta,

Pm- ~~11) to my thet this rQh;prt mar he abri- d by n~ulatlana or ~mwral ay~leo &wl; provided for In **the** bnmtitut&cmmid atatutw, and not unathnod by 

### &t4icial approvalir 8 pron6unaerat 

### VQ 8rQ not alllag t6 

### m&Q.

p8yer’wstIloreover Lf vo vere to hold that. ths delinquent taxprty hia deltaquerkt

poll tea at the 8ame time thet he p8ys his delUwe.nt p~o~wty tax, w would SJI,efrrstba 8$ding 8 prmlsion to Article 7321, aupra,by ooxist2wot1cm ~r;~t~hewLmglelatu dkd uot me fit ts 8&l, by ratyiny ln The t8x collsctorrhll i8ew to *uoh perroa VP pmrmane, . . . a mcalpt cfmerbq SW& payamat (~6 ia mu 1yquilrdbr law PMrldQd auoh person dr 

### p+raf+uw jxqarst thy sam tlma any de1Lnqumt poll tax that mar be OUT by him.* If mwh yovlsim i01 to be added to the statute it is exclu

### rlvely vlthln the pravinceof the Legislature, and the Xaglalature haa not thws spakmx.

## I I ’

**Hon.** Perry L. Jones, Page 5

In thus oonoluding we do not nmm to hold that the State Is without any legal remedy to collect delinquent poll taxea, but do hold Wat the remedy la not by the tax oolleotor asserting e lien again& property or e dietralat upon the delinquent taxpayer, where tht **Constitutlcq and**  **statutes have**  given none, which would be the erreot lr we say the tar oolleotor may **refuse** to eooept end reoeipt for dallnquant ad valorem taxes tlmaly tmdared by the dellnquant texpayar on real or parmhel proparty, unless 8wh dellnqumot 

### texpeger paye at the same time another dellnquent 

### tu duo **by** hia, namely, a poll tex. **We do**  **not** find it naoeaeary lo ardor to answer your quo&ion to dlrouas tho rcunedy evallablo to the State to aolleot delinquent poll **tares,** henoe refraln~ from doing 80 in this opinion.

Paselng now to your third question, we do not think it ropulres l **xton&od** dl~ou8rlon. Ii tho AmmeaorColleotor or Taxes sant **out** e rtetement or do~llnquent texetv stating the amount due if paid by April 30, 1945, and the taxpayer doleyod meillng his **oheok** untU **aftor** May 1, 19~45,

et whlah t&no additional penalty and lntore8t hevo **aooruod,** the Tu ~olleotor, a8 the oolleotlng agent tor the 8tato and musty, is not authorlrodunder the law to aeoopt the amount tendoredin full 

### payaont of the tame, interoatand pmaltle8, as the amountwould be leas than the taxes, penalty **and** interest **duo.** II the amount tendered **be** lem than the taxma, penaltq **end** interest due et the time or the tender,whethmr the dltferonoe**bo** mall **or** ler#e, the Tax Collaotor 1s not eutlurrlsed under the law to aooept tho

Stuard Y. Thompson, aupre; Gamecon Oounty Water ~$&anent District ho. **8 1.**  **De Ia**  **Vergue Engine**  **Oo.,** loo F. (2d) 523;~~Kanaascity **Lit0** Insuranoe **Co.** Y. **DuVal, 5**  129 S.W. (26) 70, all of which hold t&t **a tender**  **muat 4** 

**. .**  lnolude everything to whioh the oreditor is entitled, **end**

a tender or any 1esv1 awn ie lne.freotuel.



## rrq, hope the foregoing 

## 8urrioiOntry **an0wer6** 

## yoow quastic;ns Youra very truly