OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honomble Ferry 

Countr Attonwy 

Travis cou8tJ 

AwtW, Yeaas 

L. Jane. 

Opialsn lo. 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 ecmf2ne oar anawr 

to dolLnqI3ent4kx.h ?mly, lamfar 88 the ryLF of the taxpayer 

to pry the i?amsJ ritbwtrt the wme tia, ~lt2ghl.a 4e1Illquwlt 
poll tax. The opinions heretofore rendarad hare had to do 

nith the payment of' 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 tb smp till to retiow ( l the statutes oomposing 

our taxation e~8tea pemtainlng to dolinquant taxw and the 

mbthod of seourlna and oollr8ting tha #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 aa80aaad aIpin8t 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 hon4rt4adj in uti4iaotiom oi the ;uQment. Wo 

ehoulti say that undar ul8ting law the 4~ prooemr or 

a~leuro and aalo by the ooll4otor of 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 the delinqwot tu rooorda or 

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 oolleotioa th4nor, tho tax’oolleetor #hall 

lerua to swh p4rroa or parsons, tlra or oorpomtion, a 

rs44lpt covering suoh payment a4 14 new nqulrod by law." 

Artlolr 7345, V.R.C.8., proridw a@ iolbwar 

Vh4n two or mor4 lot4 or blookm or traots of land 

are rcmdersd in th4 eame rendition with saparube raluatione, 

end the tare4 due ther4on beooma dallnquuenthe 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 

Axtlole 73&5a, 86otions 1 to 10, IncAwlve, providaw 

iorthe transfer or the tax lien fixed by the Conatftution and 

statutes upon 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 prorlalon hr protsotlon of tha as4l~or 
Hon. Perry L. Jones, page 3 

and aaalgnes or such lien by ri2ag 8 limitation period of 

one par vlthln which foreclam~re may not be had br the 

aEB~f4tkesl an4 for a redemption period, all of vhlch statutory provislbm evidence a clear leglelatlve intent not to 

make the paymamt thereof dependent upon the payment of 

dOlLnQuent poll tax, vhleh 1s e 8aparat.e and dlrtlnct tax 

and nbb 6wsms.d by any lfen vhatsoevsr upon any proparty, 

real or personal, ovned by the dollnquent taxpayer. 

The suprome Court or our State In the oaso of 

Richer, Tax Collestor, et al. y. Noor, 249 9. U. 172, in 

an eblo oplnlon by Chief Juatlae Cureton, 8rfdr 

“In oowlderlng the rule requlrlng the foul1 payment of the tiU.B, PO think it N approprlete duhaotlon 

from tha authorities to sar that, wbon it 18 necmsary 

ror enyone, in oxlor to pwrerw unlmpalnd hi8 progmrty 

right.&, to pay tho taxer due on say separate tnot or 

parcel of land vhicb has bwn sopamtely a8soaood, bo 

bar the right to do #OJ and whore tbo 8tatutar aan k 

oonatrued to accapllrb this end, than they l boula be 

I o cons trued. Vnder the coastltutloml proolelon befon 

> us, the right or the citizen to bare any treat 0r hi8 

lam? !‘PM of any lien, e%cept thet to ~)ooure the taxer 

levied against it, 11, an important, sub8tantla1, and 

ma1 property rlgbt, not lialted by the Cowtitut%oa 

by any obligation to pay all other taxas dua br bla. 

If w wre to 68~ tht tba taxpayer oannot pay the 

taxes on one tract of his land vltbout pay 

Ye 

on all 

or parIng all of his tam8. in Iita final ef ot on 

him, as previous 

it” 

tated, vfe rould be rvarUUag a lten 

not provided by a Conotitutim, or imposing d qua*& 

Judge Cureton further said1 

“We are of the opinion that the tax agalnrt eaah 

,separate tract or parcel or land, lneofar aI) the right 

of payment 10 concemmd, is to be regarbed as 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 dealing vlth the 

the hot that sua(te ctw4tm!l 

right at a* taxpayer to 

pay aua-rmt ad valcwem taxes rurscmod a&n8t &e ret4 trsct~r 

uithout at tht me% tl~a6 being required to pay t % e tax amsoassd 

rpgahnst iehor and different traat8, 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.+e by 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 taxpayer bar as much right to 

pay hl8 delinqwnt taxQ8 withia the tfme By 

am ourrent taxer end thur mdeeu urd relieve is property of 

the 150~. 

y&bed ;atntuta, 

Pm- ~~11) tomy thet this rQh;prt mar he abri- d by 

n~ulatlana or ~mwral ay~leo &wl; provided for In the bnmtitut&cm mid atatutw, and not unathnod by &t4icial approval ir 

8 pron6unaerat VQ 8rQ not alllag t6 m&Q. 

p8yer’wst 

Iloreover 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,efrrst ba 

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 collsctor rhll i8ew to *uoh perroa VP 

pmrmane, . . . a mcalpt cfmerbq SW& payamat (~6 ia mu 1yquilrd br law PMrldQd auoh person dr p+raf+uw jxqar st 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 exclurlvely vlthln the pravince of 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 Wa t 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 authorlrod under the law to 

aeoopt the amount tendored in full payaont of the tame, 

interoat and pmaltle8, as the amount would 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;~~Kanaas city 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