Honorable Davis Bailey 

County Attorney 

Panola County 

Carthage, Texas 

Dear Mr. Bailey: 

Oplnlon No. WW-421 

Re: Whether or not County 

Assessor and Collector 

of Taxes may lawfully 

collect taxes, penalty 

and interest from true 

owner of property when 

property has been asseased in name of 

deceased former 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 

Elizabeth Lewis Survey, Abstract No. 385, Panola 

County, Texas; and Mrs. Dwyer died intestate; 

and the Tax Assessor of Panola County, Texas, 

without knowing that fact, continued to 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 AssessorCollector advised 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 property has been 

entered on the delinquent roll, and such dellnquent roll has likewise been approved by the 

Commlsslonera~ Court. It seems that Mr. Wedgeworth offers to pay the taxes on the supplemental roll, or on the unrendered roll, but does 

not desire to pay the penalty and Interest accrued from the last payment of taxes in about 
Honorable Davis Bailey, page 2 (WW-421) 

l947. Mr. Wedgeworth c~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 Aesesaor and 

Collector of Taxes may lawfully collect penalty 

and interest from the present owner, L. F. 

Wedgeworth, from 1947, when the last taxes were 

paid, for all of the delinquent years up to date." 

PROCEDURE FOR RENDITION AND ASSESSMENT 

All property not exempt from taxation ,which is owned or 

held on January 1 must be rendered for assessment between 

January 1 and April 30 of each year. krticle 7151, V.A.C.S. 

While it is contemplated that voluntary renditions of property are to be made, there are detailed provisions which 

require the assessor to call at the office, place of buslness, or residence of each owner for the pu ose of aecuring a list of taxable property. Articles 71 29, 7191, 

V.A.C.S. The assessor Is further required to take the 

initiative and prepare a list of all property which 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. 

ERRONEOUS ASSESSMENT 

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 considered illegal 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 predecessor in 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 analagous to the situation under consideration. In this case suit was brought by the City of 

Marshall against Margaret Wright for collection of real 

property taxes for the years lgo6-1glo. The evidence dlsclosed that Mrs. Wright had died In 1902, and that the 
Honorable Davis Bailey, page 3 (WW-421) 

property had continued to be assessed in her name. The 

city amended its petition to inalude the heirs of Mrs. 

Wright and those who had purahased the 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 limitations imposed by the Marshall 

City Charter, the Court of Civil Appeals upheld the judgment 

of the trial court awarding the city recovery for taxes, 

penalties, Interests and attorneys' fees, with forealosure 

of the tax lien. The judgment was made a charge upon the 

property alone; no personal judgment was rendered against 

the defendants. The aourt, in disoussing the assessment, 

said: 

the undlaputed evidence 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 subject to taxation 

shall be assessed to the owners thereof in the 

manner herein provided; but no assessment of 

real property shall be considered Illegal 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 sufficient to 

vitiate the assessment. Taber v. State, 38 Tex. 

Civ. App. 235, 85 S.W. 835. There is no contention that the description otherwise given 

of the land in the assessment Is Incorrect or 

Insufficient." 

PENALTIES AND INTERESTS 

Article 7326, V.A.C.S., providea for the institution of 

suits for collection of 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 
. 

Honorable Davis 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-effeut as if entere -%I 

on said list, and the Assessor and Collector 

It Is clear, therefore, that once taxes become dellnquent, penalties and Interest become and constitute part 

of the charge against the property. The Tax Assessor 

and Collector has no authority to release or remit any 

portion of the penalties and/or Interest so owing. This 

authority is even expressly denied the legislature. Article 3, e 55, Vernon's Annotated Texas Constitution. 

FAILURE TO RENDER PROPERTY 

The application of the rule that an erroneous assessment does not render the assessment Illegal under Artlcle 7171, V.A.C.S., is not limited to cases where the 

property was rendered for taxation. No distinction Is made 

in situations where the true owner rendered the property 

and where no rendition was made, 

S.W. 2d 826 (Tex. Clv. App., 

Starnes v. 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 property was not rendered. 

PERSONAL JUDGMENT AGAINST TRUE OWNER OF PROPERTY 

No personal judgment can be given against a taxpayer 

for delinquent taxes on property prior to the time he purchased such property unless he expressly assumes those 

taxes. Henson v. City of Corpus Chrlstl, 258 S.W. 2d 343 

(9?;9?c1~i;-v2~sEL;9:35 refused); Starnes v. Bledsoe, supra; 

. The property is, however, subject to 

foreclosure Af the lien for taxes, penalties, Interests, and 

costs in the hands of the subsequent purchaser. Young v. 

Cfty of Marshall, aupra; Starnes v. 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 question will 

not be personally liable for the taxes, penalties or 

interesta except as such taxes, penalties or Interest 

accrued during his ownership of the property. 
Honorable Davis Bailey, page 5 (WW-421) 

SUMMARY 

-..,. - 

The Assessor and Collector of 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 erroneously assessed 

in the name of the predecessor in title does not 

vitiate the assessment; this rule Is applicable even 

where the property was not rendered for taxation. 

No personal judgment may be returned against the 

present owner for taxes delinquent prior to the time 

he purchased such property unless he expressly assumes 

those taxes; but a tax lien for all.past due taxes, 

penalties and interest may be foreclosed against the 

property. Any personal judgment will 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