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November 15, 1950

Hon..A. C. Winborn District Attorney Harris County Houston, Texas Dear Sir: Opinion No. V-1120, Re: Proper form for citations in delinquent personal property tax suits.
You request the opinion of this office upon two questions stated as follows:

“Question No. 1. Must the citation in personal property tax suits describe the property upon which the tax is assessed by particular classification, rather than in general terms? “Question No. 2. Must the citation set forth each year, with theamount oftax for the year, rather than setting out the years (as 1941 to 1949). together with the total sum oftaxes sued upon? ” Rule 117a ofthe Rules ofCivil Procedure, which was promulgated by order oftAugust 18, 1947 and became effective December 31, 1947, controls theform of citation indelinquent tax suits. Rule 2, in defining the scope of the rules, specifically provides that Rule 117a shall control with respect to citations in tax suits.

Subdivision 4 ofRule 117a provides in part as follows: “T.he statement ofthe **nature** of the suit, tobe set **out** inthe citation, shall be sufficient if it contains .abrief general description ofthe property upon which the taxes are due and theamount of such taxes, exclusive ofinterest, penalties, and costs, ~~. ” Subdivision 6ofRule 117a provides aform ofcitation by personal service either in or out ofthe State and reads as follows:

“The form ofcitation for personal service shall be sufficient if itis in substantially the following form, with proper~changes to make the same applicable to personal property, where necessary, and if the suit includes or is for the recovery of taxes assessed on personal property, a general description of such personal property shall be sufficient:~Hon.A. C. Winborn, Page 2 (V-1120)

“TtIE STATE OF TEXAS

,............., Defendant
. . , “YOU ARE HEREBY COMMANDED toappear and answer before the Honorable District Court , . . . Judicial District ,......... County, Texas, at the Courthouse of said county in.
. . . . . . . ,Texas, at or before 10o’clock a. m. ofthe Monday next after the expiration nf 20 days from the date of service of this citation, then and there toanswer the petition of
. . .

. . . . . . , Plaintiff, filed insaid Court onthe
. . .day ofv. . . . . . ,A. D., 19
. . ,against
. . . . . . . . . . , Defendant
. . , said suit being number
. . . . . .on the docket ofsaid **Court,** the nature ofwhich demand is a suit tocollect delinquent ad valorem taxes on the property hereinafter described.

“The amount oftaxes due Plaintiff, exclusive of interest, penalties, and costs, is the sum of $
. . . . , said property being described as follows, to-wit:
. . .I

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..k
. . . (Then ~follow certain additional clauses not material to thequestions at hand.) You will note that both subdivisions 4and 6ofRule 117a state that a general description ofthe personal property shall be sufficient, and that the form given in subdivision 6does not provide a statement as toany year or years that taxes are delinquent upon .thepersonal property anddoes not provide for the setting out ofthe amount due for any particular year. We therefore answer both your questions inthe negative. SUMMARY

Citations in person&property tax suits need only describe the property in general terms and need not set forth theyear or years that the taxes are delinquent. Rule 117a, Rules ofCivil Procedure. Yours very truly, APPROVED: Everett Hutchinson PRICE DANIEL Attorney General Executive Assistant BY Charles D. Mathews First Assistant Assistant WVG/mwb