OFFICE Of THE ATTORNEYGENERAL Of TEXA8 

AUSTIN 

Honotablo fame8 C. GiUflard 

Couaty Aftoraol 

DoaS Smith County 

Bwef ord, Texas 

Dwr 3ir: 

prOlid. 

00 rral artat@ bar. become 

int8re8t, penalty and 008tO 

that hare rocalnrd unpaid for all JOar8 rioor the 

thlrtprlrrt dry 0r DoOaab8r, 1906, with intor*rt 

oomputod thoreon to tha ti!!le rmd r0r the trl*l 

thoreor at the rata or rir p8r oat pot aanum, aad 

8haU pral ror @d-oat r0r the payment or the 8-0 

era1 amount8 80 rpeoiiiti thoreln and @hoU t0 be 

dur @ unpaid by the aolhquoat tar rooor6r or 8d4 

oou.nt~l and alro that 8uoh land be 8old to 8ati8fF 

84U judgtrnt ror all taxor, intorost, D*titl ana 

OOlt@, Ed iOr 8llOh 0th.r roli@i l 8 th8 -t. mt 

b . l EU$ lOt* d u& w the la * a A io o te , ~YC,.ìì.~~ --.---. 
Hon. Yamar C. Glllilaad, pago 2 

It my b* a-II that the above quotad artiolo FrovidQ8 

for the bringing 0r 8Uit ror the o~leatlon 0r not 

but tha intWO8t and pnaitf owing thoreoon a8 well. 

only the tax, 

Senate Bill 206, kOt8 of the 46th Leglslsture, being 

Artlole 73284, var11011'8 knnotetrd Rorired Civil Statut.8, r-d8 

la gart a8 rOuOW8t 

“S~Otlon 1. Eeraafter la suit8 brought to oolleot dallnquont tax08 oa real FroFerty, the petition 

8ha11 contain SubStantlally the rOii?Wing Plb@iOIl8: 

"'(a) The State of Texar, herelnafter o&d 

plaiatlrr brinzr thl8 sLit In bohalt of it38lr, 

County, and for the use end benefit oi‘ all plitfatil 

8ubdivirlonr Who80 taxes are oolieoted by the AllSe88Or 

and CoUeotor or Tax08 rot 8ald oounty. 

** (b) Thr drtandant8 are 

and who reside in 

, 

-xi&. . 

and wt.0 own or’claim son@ lntere8t in the he%-' 

described real property, whloh 18 situated in raid 

County. 

"'(0) That 08 t0 eaoh tIWOt separately a88e88- 

sd: That thrro are delinquent taXa8 ju8t1g due, Owing and unpaid arain8t tha property deacrlbcd a8 tol)orr, 

to-rlt I 

Y33S To “fVcx ~ss=sH) I . 

Dj&IN.;Y (If ?EKXC-itI SO STATE) lLXXlNTS 

togather with ;e!ltitiO8, interest and cost8 prodded 

by law or le$!ly aCOZ%ing thereon in the total amount 

of ” . 

Thor@ oaa br 1~0 qU88tiOn then but thnt 8 tu rult 

brouqht under the authority of Chapter 10 of Tit18 122 of the 

RWi8ad Citk1 %atUte8 of Tuar properly inolude8 suit not only for the tax but al80 wit for the aolleotion of tha intorw3tr 

and pMaltiO8 thrreon. 

Artiolo 7329 of the Rerired Clrl1 3tatuta8 Or TeXa8 

provider a8 follow81 

l Tharo rhall bo no difmare to a 8Uit iOr Oolle&lOn of delinquent taX.8, am Fror1d.d ror in 

thi8 OhaFter l xoeptr 

"1. mt th0 dofrndaat wa8 not the omrr 0f 

*ho lad a$ th0 tk0 th0 BUlt VW ill& 

08. that tho Ux@r 8uO6 for &,+a bOoSi fllh 
814 

iionorablr Jazier C. Clllllaad, paga 3 

or 

‘3. Tha t the tax88 sued for a r e in l XCe8~3 

the liait allowed by law, but tklr delrtmo rhall 

of 

apply only to 8uoh eroe88. 

p. 36.. 

Act8 2nd c. 3. 1923, 

It 18 war-t, thueroro, that Art1010 7329 di8allow8 the defense Or lltiitation to any part of a tax 8uit to 

*leh raid article applli8 lnoludlog the ltterest and penalty. 

ktiOl* 7343 Or the ROTi8Od C:Til 3tatUt.8 prorider 

la part a8 roiionr: 

"All iaW8 Or thir state ror the FUrpO8. Of 

oollOotlng delinquent State and oountg taxes are 

by thir law sada arallable for, and when inro!red 

8hal1 be applied to, t:e dollrction of delinquent 

tax48 ot Citie8 and towns and independent aohocl 

dirtrictr in So far a8 suoh law8 are apFlioable. 

Id.; Aot8 3rd C. 5, 1920, p. 431 Act8 2nd C. S. 

1923, p. 39.c 

Th18 direot qC88tiOR Wa8 parred on by the COUi~i88fOa 

0r Appcalr In the Case 0r :krerord 1nde;endant Schocl District 

VI. JOLIO8, 23 3. 7:. (Ed), 690. Id that Oa8e the Inder?ndent 

Sohool District 8ued the delendant to reoover drlinquent taxer 

together with lntuert, penalty and oortr. The defrndaat plead 

the two yaar rtatute 0r liIRitatiOn8. Th. oourt OOu8tIUed the 

utlole rhloh ir now Artlole 7329 oi th8 ROT1806 Cltll Statutes 

aad oonoludod thet the 8amo wa8 applloable to Independent 

Sohool District8 and that 8uoh rtatute preV8nted the defOn88 

0r limitation being Ulbd. The oourt rtated aa rOliOW8t 

"?i@ OOBOlU68, hoW.Ter, that 8Ub88quMt 1*5- 

18latlon,. l r r OOtiTberorr 0 th0 taxer ror the year 

1924 beouue barred, prrveatr the plea 0r 1Mtation 

f-8 being ured 88 a drfenrr l gain8t the reOOTert 

0r moh taxer. 

*Our oonolurloa 18 bared upon the pmTf@iQn8 

of the AOt8 of 192s (3roond Cal1.d S@88io& 
. . 

815 . 

Honornblo Jmm+em C. Cilllland, pmgo 4 

m- 13, F9 366) now artialr 1329, Ii. s. 1925, mm6 

l rtlalmm 1337 and 7343, R. 3. 1923, The rlret 

n-m4 mtatutm proridmm: 

“‘Therm m?imll bm no dmimnmm to m suit, iOr 

aollbatiom Or dmlimQUOmt t&X88, m8 p=ridOd for 

lit this Ch8pt.r l XOb F t: 

"'1. Thmt ths defendant was not thm OWIU 

of the land at the tim thm suit wmm ilid. 

“‘2. That the tares rub& for harm boon 

paid, or 

“‘3. Thet the kxes sued ror a r m in l IOOSS 

Or thr Unit allowed by law, but thlm defrnaa at;611 

OFFly O&y to muoh 8XOe88. 

"Articlr 7343 oontalnm the followlns prcr:mlon: 

‘All larr of thlm State ror ttr p?urpOSb or 

collecting dmllnquent 3tat.r and oounty taxer 

are by thim law laade avallablb ror, and when 

lnrokmd shall bo eJJplimd to, the oolleotlon of 

drllnqumnt taxer of oltlmm and town@ and lndryendl nt mohool dlmtrlotm in so rat am muoh law8 arm 

eppliceblr.’ 

"Artiolr 7337, !;. 3. 1925, rmedm am followm: 

*~np lncorporatob oltp or town or mohoo1 dlmtrlot mhmll her@ t!ie right to mnforoe the oollcotion or dollnquont taxer duo it undmr the 

~rorlmicn8 of thlm OhaptW,' 

"'lb think the adoption of the above l rtiCl*m 

as A pert of the R~risod Statute8 of 1926 Uniremteb an intention on thb prt of thb Swimlatura to adopt by rcrubnob tha FrOtl8lOn~ Of 

arfiolm 7329 so aa to !~.8ke the tmwm thrrbooi 

applioablm to muit by di8triOtm t0 l dOrO* thm 

aolloatlon oi l ohool taror. Atzerlem Indmmfity co. V, city or Aumtln, 112 Tmx. 239, 244 

3. W. 1019. C&mr thlm 8trtutb mppmllmmm U* 

dmnimd thm right to intmrFomr thm Fl*m Qf lb& 

tmtlon agmlnmt aFFmllant'8 8uit t0 aollmmt tmfm* 

dub it rcr the yrar 19U.’ 
Honorable Samam C. Gllllland, page S 

or Aproalm 

The mat8 rtile of law mm aanounoed bp the Cmm:dggfon 

in the oaae 0r Rlobardmon vs. Llborty Independent 

Sahool Dlmtrlct, 39 3. ‘ir. (26) 823. Thr court anr.ounocd the 

law am rollowm: 

ì* l l Aa to ml1 the tax.8 sued fcr, whloh ha& 

become dallnqumnt two ymmrm or more ;rlor tm 

~*ptmnbrr 1, 1925, thm tlm the Rmvlmmd Civil 

3atutom ot 1925 bmoazo rrroctlro, the defense 

of lfattation w&6 mraflable to Rlahardmon; 

tar unt:l the 192s revision or the atatuter boommm l ifeotlrr, the two years* statute or llmltatlon ran a&oat delinquent taxer due mm 

lndepeadrnt aohool dlmtrlot. Sereionl Ind, 

3ahool Mat. t. Jones (Tax. Cir. kpp.) 23 3. 

3, (2d) 690. Am rogmrdm thr taxer sumd ror, 

Whloh thus had already beoom barrod, the 

right to the defen80 or llaftation had become 

rested ln Richardson, and this ri..rbt could not 

be taken away by the Leglmleture. ;~allln~ar 

v. City c: Ilcuaton, 60 Tex. 37, 3. 5. !A’. 249. 

3ut it is elan aettled by the deolaion in the 

Herelord Independent Sohool District Camr 

olted above, that by adopting oertain rtatutory protimlonm there polnted out, aa pert or 

the Rerlaed Stntctem of 192s. the Leglalature 

atogped the iurthar running of llnAtatloa 

against aohool dlmtriot taxes. The 0rrO0t 0r 

this action of the Leglalature waa to render 

unarallable to hiohardecn the defense or two 

years' llzltation aa rrgudm all auoh text8 am 

-w8re not already barred wkon the ReTiSed St&- 

uter 0r,i92S broaze errect1re.c 

In mnmwor to your rlrmt quertlon, therrron, it 18 

the opinion or tbia Dqartment that a8 to taxer, lntmrmmt mob 

penmlty ggseamed by an lndependont mohool dl3trlOt *.fOh had 

not beoou,e del~nquurnt two years or mom prior to 3eW=ber 1, 

1925, the ma&e are not barred by the two Year @tatUte of 

lbltgtion undrr thr holding or the l boro quoted l uthoritlemyou are advised that thlr 18 true am to the imtere*t mm& 

f:;~;~ r~md ior br l ,mmhool dlmtriot am well aa for thm tar 

. 
honorable James C. GlUllan6, Fag8 b 

.@I Doer tbe two year 3tatutr or Lldtmtlon 

bar an aetlon by a a~ualolFal corporation to r*cOv*r 

p*Mlty and interrst on delinquent t&x**, aa digtlngufshed rrom the tax itmelt?* 

Art1619 9343, mupra, under the authority or the above 

qu0t4d aamem, nrkea Artlale 7320, mupra, aFFly to indepenflent 

8ohool dlatrlcta. Article 734s 1~ l pplloable to eitiem and 

tom* am well am independent mahool dlmtrlota -4 it therefore 

fol~owm that the rule prmrloumly announoed mm to guftm brought 

by indpendeat school dlmtrlOtm would mpply to mvlitm brought 

by cltlaa and towns. There would be an l xoeFtlom, however, In 

8 case where the ohester or a olty or town contains porimiomg 

mFeclfloally relating to lisltationm barring delinquent tax**. 

“(3) Doss the two year Statute or LMtetfon 

bar an aotlon by thm County to reoover Fenelty and 

Lriterest on dellnr;uer?taxea, es Cistln~lahad fro4 

the tax itself, on the various portion of the tax; 

ttbt is: 

wa. that portion oi the penalty tnd interest 

on th* delinquent tax levl@d by th3 County for the 

beneiit or t conawn school dlstrlat? 

-b. that portion or the penalty and interest 

on the delinquent tax levied by the aounty tor the 

road rod bridge fund; 

*o. that portion of the penalty and lntereat 

on delinquent taxer levied by the county for the 

b8tterit 0r the 00unty itsa; 

*a. that portion 0r the penalty and lotereat 

OIL delinquent taxer lmrled by the oountY for the 

ben*rlt of the 3tate of Tmzam'P 

.c 

htiele 279s of the Rerlmed Civil Statute8 prOrid** 

in Fart am roiiowmr 

-The eO~mmlOner8 oourt, At the time Of le+~- 

ing taxes for oountl purpomem, shall l lm0 lazy UFOm 

ml1 taxable property within 84 l Wm *ehmol ai=- 

tr1.t the rate 0r tax so rotmd ir l *p*oUie rat@ 
. 

I 

818 

. 

HoaonMa-Oamer C. Cllllland, page 7 

hnr bow votrd; othe:wIse aid oourt shall 10~ 

ruch a rate wlthln the limit 80 voted 88 ha8 been 

determIne by the board of tru8teer or 8a16 dirtrlet 

8nd the oounty ruperintendent and certified to 8eid 

oocrt by thr county stg:erlntendent. If suoh tar h8e 

been voted after the levy of oounty tefee, it rhall 

be levled at any mcetIng of raid oaurt prior to the 

dollvary of tkio arrarrzent roll8 by the a(Isee8or. 

The tax a88e88Or 8ha11 a88e88 8aId tax a8 other 

tax88 ara a83e88ed an6 nake an abatraot ahowIng the 

amount of 8reclal tax.8 a8se8red against @aoh school 

dirtriot in hia county end ium18h the 8fmm to the 

oounty su?erIntendent on or beform the ffrrt day of 

Jeptmbrr OS the y-r for which SuOh taxes are aes-. 

OSSOd. The tams levied upon tke real property in 

said dIstrIot8 shall be a lien thereon end the same 

rhsll bo sold tor unraid taxer In the canner and at 

the tl=e of sale8 for State and oounty taxel. Th* 

tax oolleotor st.au Oolleot 8a1d tax08 as Other 

tares cre oollactad.* 

Therefort the mne ruler would apply a# to the bringing an& 

a8 to a;plIoablr defenaer to the portion of a tax 8uIt ocncsrnlag the delinquent tax, Interest and Fenalty of a oonrmon 

school distrlot a8 -*ould apply to the portloa ot the ruit 

conc8rnlnq the Qellnquent tax, Intersat and penalty on State 

and county taree. From what has beer. previocrl~ raid, we 

harm Oonoludrd that lldtetlon zap not be urged to bar the 

oolleotlon of ttr delin2uant Interest end penalty 00 Stat0 

end o&nty taxer beoause o? hrtlole 7329, I)upra, applYing 

to such tax 8ult. 

Your8 very truly