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 ovna both lotr aud the 

houae, and It ia reesllj amotbod to evade the 

pS3JlWAt Of dellnqucst t?&X?t8 M ibat ILot . . . ." 

In the firat plaw there OIU ba no question but that 

the taxes vere properly uaoared agai~rt the houre and lot together aa realty. Artiole 7146 of the Reviaod Olvil (Itstoter 

of Texas, pcovldea aa folfovrr 

"Real property for the purpose of taxation, 

ahsll be construed to inelude the land itarlf, 

whether laid out In tcvn lot8 or othwvime, and 

all buil.diaga, atrwturea uldizsprovemeatr, or 

oekar flxtursa or whatrower ktnd +~ree~, and 

all the righta and privileger belonging or Aa any 

wlae appertaining thereto, and all abea, tainerala, 

quarriar urd ioaalle In and undw t&e eutor* 

A 1ikQ Ueflnition OS the teras 'real prep&y* la eontsinad in ArtloLa 7319 of the Rwlaed Ctrll Btatutet, vhioh reads 

aa Zoll5vat 

Vor the puPpore of taxation, real property 

ahall IpoLude all landa vlthla this m&e, and 

all bulldlqa and iixtwea thereon md l p p er teZning thereto, woept aueh a8 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, 

We be~ove that amuer to this qwatioa ~~~~geduby Y 

f ollcnrs t 
Honorable R. 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 

va y operate to l xtiaguiah tho lien 

'ipi" 

t 

rsid hours. 8par eally under Artlale 7172, l up r 8, the Len 

agaiatt l u6h house 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 time the 

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.e A t&pkwy measure and 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’authorlaca8 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 part of the realty upon 

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 would have 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 deorae a lien on the land oi 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 Vlpion v. IlfoholICUi, 54 %3X. oil’. A '. 

v. ?hker, 59 Tex. 1 8 

43, ilk 8. It. 388; l&tnneaJ 

Rd.) I 10~1." 

f 3 Paasroy'r Rq. Jurf8. (34 

It Is our oplnloxl, if the how9 baa beanrlxedto 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