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

### 273

Ronorable

R. L. Rlllott,

“Qwry $3; In Pug 2

eve+* you rule **that the**  eats

_ _ _ 

### hu forfeited

ita llaa lo,the l

ltuatlon 

### above, ha8 the person **retuoving** 8al.d houan otnmlttad w wrong f'or vbioh he may be held Liable, w did tha atatea iailuca,

to aat 

### at the tlm aoqlstaly alconwata him?

"I will atate that in tilt*? abow l

ltuatIan the eame 

### praon rtl3.1 ovnabothlotraud the houae,**and** 

### It ia 

### reesllj a motbodto evadethe pS3JlWAt Of 

### dellnqucst t?&X?t8

### M ibat ILot . . . ." 

### In the firat 

### plaw thereOIUba no question but that 

### the taxesvereproperly uaoared 

### agai~rt

thehoureand lottogether 

### aa realty. Artiole 

### 7146of theReviaodOlvil (Itstoter of Texas,pcovldea

aa folfovrr 

### "Realpropertyforthepurposeof taxation, ahsll**be** construed to inelude the 

### landitarlf, whetherlaidout In tcvnlot8or 

### othwvime, and all buil.diaga, atrwturea uldizsprovemeatr, or 

### oekarflxtursa **or** whatrower **ktnd** +~ree~, and 

### all therightaandprivileger 

### belonging or Aa any wlae appertaining 

### thereto, andall abea, tainerala, 

### quarriar

urd ioaalleIn andundw t&e eutor*
A 

### 1ikQUeflnition 

### OS the teras 'realprep&y* 

### la eontsinad in ArtloLa 7319 of the Rwlaed Ctrll Btatutet, vhioh 

### reads aa Zoll5vat

Vor the puPpore of taxation, 

### realproperty ahall IpoLude all landa vlthla this m&e, and all 

### bulldlqa and **iixtwea thereon**  **md** 

### l p perteZn**ing thereto,**  **woept** 

### aueha8 

### are exprsaaly exmptsd by lav. AQte 

### l&35,p. f!AJjor Acta 1897, 

### p. 132; a. L. vol.10,pp. 780--1186.R

m Tour fad sltulatlo2t you are lqm=-tlY mt@mned vlth the quaa,ion of vbether 0~ not th@ et&a and oountg lien 6ga3net the hwae ia loet uhan the lama uaa **8eV6%%8** iFma the **i;t** on vhloh It 

### vata lmatctd vhn tame vam tmwaoad eiA8t
A&le 7172 of the Revla& ClrlP. Rtatutoa, Y We be~ove that

amuer to this qwatioa 

### ~~~~geduby
follcnrs

t

### HonorableR. L. Rlllott, page 3

"All tuba upon real propertY ahall be a lien upon much property until th4 same shall have been yald. 

### Anb should the uaatamr rall to **8aa4an sag**  **real ertate**  **for any**  **f3n4 or**  **mor4** years, the lien rhall b4 good fcr everg gear that he should fail to (Um4aa for; md he maY, in llrtlng property Iw taxes auf Yerr thereatte~, 

### uaeaa aUth4baaktaxer due the~aon, acoordlng 

### to the provialoaa of this title."
**Undrrr the**  plsin **w~rdlng 02**  the (Lbave **quoted** Artl.ele, all 

### taxer upon reel property **(and** the hour4 in queatlmt VW real propsrttj

vlthin tbs meaning oi the tax statutes at the tlm the tax vaa 

### aaaeaaed agtiat It) ee a lion wt eta& proparty until the tutor heve be4n paid. In the faata You rubmit the taxpaY4r la attompti&mq to evade a fom1orw of the state*8 lists

on the 

### house In quertlon by IPO '"f 

### It to a lot upon whieb all taxes hnve been paid. Ve em f~ ad n8 authorlty to the etfoot that l wh a remora by tbs taxpayer **for** rueh **purpcre vould**  **in an** I vay **operate to**  l

xtiaguiah tho lien 'ipi" t **rsid** hours. 

## 8par eally **under** Artlale **7172,** l up r8, the Len 

### agaiatt l

u6hhouse ma mated 8a oi the tlse the tax 

### vaa aeaeraed aad CBA oaly be extingu%ahed by the taxes be&g paid. It la our opinion, therefow4, that the state and oouaty tax llea still **remains** sigainet the **houme in**  **question ae**  well aa 

### upon the lot 

### on whloh 

### atid hour* Yam 

### looabd 

## at the 

## timethe **tuet** vex-e sae4ra46. agblnat it.

You 

### also lnqttlrb vhether or not tb4 tu 6olleate.r **my ttrue**  **t eertl.fionte**  **on the**  **tacond** lot on uhleh aI 

### t8xea hav4 been pa%d and t~pon vhioh **the bowe**  ia now Lceazted, stating much **f8ott** that all 

### tuea have been paid. 

### ft 1s 

### the tettbd law of thtt 

## W?t.te that **a** bourn%4v4n thmgh attached 

## to a rwliy 

### may **be** 

### aonaidored psmorul prop4rtY for oertaln pttrpaot. the 

### aaaea of Willcr v. 8l.m v 153 8. **W.** 3383 Clayton v. PhllZllpp,

159 9. U. 1171 and E ax-da v. Phanata6h, 2% 9. lf. **523.** Ii the **taxnarer** hae moved #it house ever to the aeccnd i&onZy e.eA t&pkwy measureand ham not affixed the same **thereto** with the ifitantion that It baocme art o? the rea%tY M a flxtiwe. then **LA** aueh enae the tar 00 **h** Wtar would **ba ’** **au** thorlaca8 to iaaun a tm fmrtiiieate ehatirq all taxer paid au awh lot wlriah

aertiflaat.4

should however 

### stats m its l'aee that it **dcaa** not **mmr** th4 house located 6x1 au& lot. On th4 **other** hand, it tha taxpayer h8l affIxed the hours 

### to Thea aeoond lot to that the 

### aaaw may not be l 4vered it 

### is the opfn#oa 

### of this dspa&zent **that** he h8a thRr4bY orsatdl **a** llan 8galnat auah

### Ronorable R. 1. lUllott,

we 4

8econd lot for the taxen UN&I are due agaIn& the 

### how.. In the owe of Wllur v. Bsmbsugh, 153; 9.W. 338,the court **rtatod a8**  **follovs:**

***** Xt I8 a general rule tlmt mcturea, 

### rwh 8; i iowe, beaw partof therealtyupon whkh it la Mtuated, and, 88 

### 8uoh,cannot 

### be 8WOreb. There i8 nothing in the reoord rhich **t&O8 tbl8**  **Oa8e out**  **of** the tie. **Rad** Willor **been** .a-b.M fide pUl'8hWcsr, there **oould** b0 **no qW8tiOIi**  **but** he would **have** held the houae **a8** part of the land, bnd 

### appellee

wouldhave had to look to 

### Rsed per8anallj for tompenration. fi the **rule8** of **equity haVS**  **f ’** **~stem.vd a**  **trU8t an**  **the** hou8S W&it& 10 wt of the laad **UpOn Vhbh**  **it** 18 **8ltUated, then,**  **a8 it**  wnnot be 11overed therofiom, a oourt of 

### @quit we thirrk,

all deoraea lienon the landoi l&oh It t8 a part and dLreOt a 8ble thfweof in Order to **prot8ot the**  **hteI?ert of**  

### appellee. Atkinson 

### t. lhrd,47 Ark. 533,2 S. if. TI Vlpionv. IlfoholICUi, 

### 54 **%3X. oil** **’**

**.** 

### A '. v. ?hker,59 Tex.18 43, ilk 8. It. 388;l&tnneaJ Rd.) I 10~1." f 3 Paasroy'r Rq. Jurf8. (34



### It Is our oplnloxl,

if thehow9 baabeanrlxedto tha 14ndat the,eont tzwm in 8WhllWUWP t&&the I- cr8rulotbe removed, **thatthetarpayar,beoau8e** of the oirowmtanoe8 of thlr OU8,hll8FOdXd 8 lt~Xi8@tiZl8t8UOh hid U@UlyhfOh thehOllU 18 

### nov loWted UU.!

that**both** 

### hewe aad 1Ot would 

### be **8ubjeOt** 

### to fOreOlO8WO t0 8S%ti#e the 8tate 6fld @OlUlty tax li6n.

Your8 very truly

lt10rdb