HonorableDavis Bailey

CountyAttorney Panola County Carthage,Texas

Dear Mr. Bailey: OplnlonNo. WW-421

Re: Whether or not County Assessor and Collector of Taxes may lawfully collect taxes, penalty and interest from true owner of propertywhen propertyhas been asseased in name of deceasedformer owner.
We quote from your request for an opinion a8 follows:
"Prior to 1947, Mrs. H. T. Dwyer owned and rendered for taxes 50 aores of land in the ElizabethLewis Survey,AbstractNo. 385, Panola County,Texas; and Mrs. Dwyer died intestate; and the Tax Assessor of Panola County, Texas, without knowing that fact, continuedto assess this property to her, and in her name, through 1957. In that ssme year, 1947, the heirs of Mrs. Dwyer sold the property to A. G. Cassity and F. H. Markey, who never rendered the property for taxes. In 1954, Markey aold his Interest to Cassity,and recently, Casslty sold the land to L. F. Wedgeworth,Sr. The Tax AssessorCollectoradvised that the present owner offers to pay the taxes, but refuses to pay the penalty and interest. Although said land has been rendered by the Assessor-Collector in the former owner’s name, the tax rolls carrying such asseasments have been approved through all of the years by the Commissioners' Court; and I also understand that during all of the years, said property taxes were not paid, said propertyhas been entered on the delinquentroll, and such dellnquent roll has likewisebeen approvedby the Commlsslonera~

Court. It seems that Mr. Wedgeworth offers to pay the taxes on the supplemental roll, or on the unrenderedroll, but does not desire to pay the penalty and Interest accrued from the last payment of taxes in aboutHonorableDavis Bailey, page 2 (WW-421)

l947. Mr. Wedgeworthc~onfends that the asseesment against Mrs. H. T. Dwyer is illegal,because she did not own any property in the Elizabeth Lewis Survey during the year from 1947 through 1957.
"QUESTION: Whether or not the Aesesaorand Collectorof Taxes may lawfully collectpenalty and interest from the present owner, L. F. Wedgeworth,from 1947, when the last taxes were paid, for all of the delinquentyears up to date."

PROCEDUREFOR RENDITIONAND ASSESSMENT
All propertynot exempt from taxation ,which is owned or held on January 1 must be rendered for assessmentbetween January 1 and April 30 of each year. krticle 7151, V.A.C.S. While it is contemplatedthat voluntaryrenditionsof property are to be made, there are detailed provisions which require the assessorto call at the office,place of buslness, or residenceof each owner for the pu ose of aecuring a list of taxable property. 2 Articles 71 9, 7191, V.A.C.S. The assessor Is further required to take the initiativeand prepare a list of all propertywhich Is not rendered to him and assess It for taxation in the neme of the owner, or, if appropriate,In name "unknown." Articles 7193, 7205, 7208, V.W.C.S. The asaessor is to be furnished abstracts of all lands in his cou&y by the Land Office and is required to list for taxation all land so shown to be within the county. Articles 7194-7202,V.W.Z.S.

ERRONEOUSASSESSMENT
Article 7171, V.A.C.S.,provides that "All real property subject to taxation shall be assessed to the ownera thereof in the manner herein provided;but no assessment of real property shall be consideredillegal by reason of the same not being listed or assessed in the name of the owner or owners thereof."

The case of Victory v. State, 158 S.W. 2d 760 (Tex. sup.ct., 1942),held that nn erroneous listing of property in the name of the predecessorin title did not Invalidate the assessment. The case of Young, et al. v. City of Marshall, 199 S.W. 1180 (Tex. Clv. App., 1918, no writ history) is directly analagousto the situationunder consideration. In this case suit was broughtby the City of Marshall againstMargaret Wright for collectionof real property taxes for the years lgo6-1glo. The evidencedlsclosed that Mrs. Wright had died In 1902, and that theHonorableDavis Bailey, page 3 (WW-421)

propertyhad continuedto be assessed in her name. The city amended its petition to inalude the heirs of Mrs. Wright and those who had purahasedthe property from suoh heirs; the city also amended to claim taxes for the years 1906 to 1915. As to the olalm for taxes not barred by a four-year statute of limitationsimposed by the Marshall City Charter, the Court of Civil Appeals upheld the judgment of the trial court awarding the city recovery for taxes, penalties, Interestsand attorneys'fees, with forealosure of the tax lien. The judgmentwas made a charge upon the property alone; no personal judgmentwas rendered against the defendants. The aourt, in disoussingthe assessment, said:
the undlaputedevidence shows that

tke'pGo;erty

was assessed in the name of Margaret Wright, who died in 1902. It is contended that by reason of that faat the assessments were invalid and will not etipport a suit for recovery of taxes. Artiale 7527 (now Artiale 7171) of the Revised Civil Statutes provides thatr

*All real property subjectto taxation shall be assessed to the owners thereof in the manner herein provided;but no assessmentof real property shall be consideredIllegal by reason of the same not being listed or assessed in the name of the owner or owners thereof.' 1, under 'the ,statute

above referred to, e&h if'the're

was az'error in listing the property in the name of a person who was not the owner, that fact alone Is not sufficientto vitiate the assessment. Taber v. State, 38 Tex. Civ. App. 235, 85 S.W. 835. There is no contention that the descriptionotherwisegiven of the land in the assessmentIs Incorrector Insufficient."

PENALTIESAND INTERESTS
Article 7326, V.A.C.S.,providea for the institutionof suits for collectionof taxes, penalties,Interests,and costs. Article 7336, V.A.C.S.,details what such penalties shall be and provides in part:

"Penalties,interests,and costs aacrued against any land, lots, and/or property need not be entered by the Assessor and Collector.

HonorableDavis Bailey, page 4 (WW-421)

of Taxes on said list, but In each and eve&-y instance all such penalties, Intereat and costs shall.be.and,remain a.statutorychar e with the same forae and-effeutas if entere -%I
on said list, and the Assessor and Collector

It Is clear, therefore,that once taxes become dellnquent, penaltiesand Interest become and constitute part of the charge against the property. The Tax Assessor and Collectorhas no authorityto release or remit any portion of the penalties and/or Interest so owing. This authorityis even expresslydenied the legislature. Article 3, e 55, Vernon's AnnotatedTexas Constitution.

FAILURETO RENDER PROPERTY
The applicationof the rule that an erroneousassessment does not render the assessmentIllegalunder Artlcle 7171, V.A.C.S., is not limited to cases where the property was rendered for taxation. No distinctionIs made in situations

where the true owner rendered the property and where no renditionwas made, S.W. 2d 826 (Tex. Clv. App., Starnesv. Bledsoe, 27.5 1953, Ref. N.R.E.) on motion forrehear%; Young v. City of Marshall, supra.-m6'- assessi% made in the case being treated was valid though the propertywas not rendered.

PERSONALJUDGMENTAGAINST TRUE OWNER OF PROPERTY

No personal judgment can be given against a taxpayer for delinquenttaxes on propertyprior to the time he purchased such propertyunless he expresslyassumes those taxes. Henson v. City of Corpus Chrlstl, 258 S.W. 2d 343 (9?;9?c1~i;-v2~sEL;9:35 refused);Starnesv. Bledsoe, supra;

. The property is, however, subject to foreclosureAf the lien for taxes, penalties,Interests,and costs in the hands of the subsequentpurchaser. Young v. Cfty of Marshall, aupra; Starnesv. Bledsoe, supra;Henson v. City of Corpus Chrleti, supra. See also Victory v. State, 158 S.W. 26 700 (Tex. Sup. Ct., 1942),
The present owner of the property in questionwill not be personally liable for the taxes, penaltiesor interestaexcept as such taxes, penalties or Interest accrued during his ownershipof the property.Honorable Davis Bailey, page 5 (WW-421)

SUMMARY -..,. - The Assessor and Collectorof Taxes may charge all taxes, penalties and Interest against the property In question in the hands of the present owner. The fact that the property was erroneouslyassessed in the name of the predecessorin title does not vitiate the assessment;this rule Is applicableeven where the propertywas not rendered for taxation.

No personal judgmentmay be returned against the present owner for taxes delinquentprior to the time he purchased such propertyunless he expresslyassumes those taxes; but a tax lien for all.pastdue taxes, penalties and interest may be foreclosedagainst the property. Any personal judgmentwill have to run against the person who owned the property at the time the taxes became delinquent,and the penalties and Interest accrued.

Yours very truly,

WILL WILSON Attorney General of Texas

JNP:db

APPROVED:

OPINION COMMITTEE

Geo. P. Blackburn,Chairman

J. Mark McLaughlin
Harris Toler Riley Fletcher

REVIEWED FOR THE ATTORNEY GENERAL

BY: W. V. Geppert