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

iionorebla

Geii. 2. ShepraFd Ccmptrollerof Itiblicr hoounte ius tiu, :reras
Dear Sir:

Stiote and county did OOQedQ or 8he aale*" opinioa in rwpons* 80 tllsse quQQt~orlQ:
thu status 03 the Stab and Cauntp h 8tate and CounOy tare8 are f6,r hat proasduxe~hodc3be taken to xoll2at Xf lruoh tame am sot barmd e dcm.e to eolleotthe 

### taxes ahornon the tax roll?" ?ie hare been fuxzdehcdwith a copy of ths judggwmt referredto and it ia dated. Ootobez Zsl,

3.938. It is therein

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Ronomble Gee. IL Sheppard,Page 2

reolted that the defehdantewere not indebtedto the iaplaaded party defendant,the State of Taas, and thu last paxagxaphof the jud@nsntreads a8 follower

"And it is further orderad,adjudeedand deOreed by the Court that the purohaserof proparty 0014 fm taxes herein shall take title froe and olear of all liene and claimsof taxes againat suoh property dellnqusntat the time of judggsnt in this suit to any taxing unit --hloh was 

### a party herein or whloh has been semed with oltatlonaa xaqulredby this Aot." dxtlole 734Sb,Vexmu's hotate& Ul~il Etatutee, providin& a method of prooeduxefor the, foreoloruxeof **de** llnquent taxes and under whloh thlr aotlon apparently was brought ooatalnadeotloh 10, reading as follower

"The purcheserof property sold for taxes in euoh foreclosure**suit** e&l1 tske title frs6 and **Oleax Of**  al.1 lfene CUR? 018If66 iOr tEXQs 

### aa&nat auoh propsrtydellnquantat the tlraa of juddmnt In eald suit to say taxing

### unit whioh was a party to eald suit or whloh had bean 8exVed with oltatlonIn mid ault as reqnlradby this lot. n 

### FXOIE the 

### OpiAiQA

Of Judge Kb!cSatl iA the OcUa Of Yeida ~depUK%ent 3ehoolpIat. YE. City Of &Xia, 13) E. 1, (2%) 118, we quote aa tollow~:

*In this oonneotion,it I6 not oontended that the statuta under oon6lUeration uRdaxtakrs tllredtly

to release any tax88 to any on6 but it la, oontandedIn afieot that rlnce the kot autherix65 the ~iidntm to join (LB deiendlntsall other taxing units having liens against the pxoparty and further pxovldes that the purahasexof the property eolc¶

at such foreclosureealo shall take title thereto free oi all liens fox taxee owing the tnxlng units that were paxtlee to the suit, it Is posalble for the representatlvos Of a taxing unit by taflin~ to appear aad file OlalB

### 22

Ron&able Ceo. H. Sheppmd, Page 3

for the taxes due to th~?!leby viva anG release to the property owner tiic 11~ for suoh taxes. .'e reuogziize

thrlt it 1s ~oosiblo,ondor the Aot In question,for moh repreucntntivrs, by their oareleasneaa

or otherwise,to fall tn properly foreolosethe liens held by the taxing unlto nblob they represe&, b\itthis la a dangrrrlnhermnt in all ~ovtvnmont~l fwctiom prformed **by** human agents. It has always been poo:Sble for oommissloneral

courtsby failing to amesa property at ita full vfllue, or for attorneys by railing to properlyprove up their da068 in tax auib, or for juroreby improperly rocrolvlng question8or tact in rnror 0r the tax debtor, to therebydeprive e tnxlng unit of Its jdat dues, but the mere el-imtonae of this pos~bllltp does not rendor all.

our ter Lawa unoonotltutional. It iu presumed that a21 public offiolalowill honeatlyperioxm their ofrlaialdutlee,Anderson v. Polk, 117 Tex. 73, 297 5. Y. 219, and the statute and oonstitatla?al pro~islonein question m& betoonstruedin the 11&t of thnt pxesuap-

. When so mnstrued, tha atatute la not unoonat.itutional

on the grounds stated.*
If e propar ,citatloc me duly eexved upon the county tax aolleotorde pada, 9.n the first paxagxaph

### or Section 2 of said Artlcla 73l,5b mnd if all the proaeedlne;s in the aam were remler it is our opinion that the State or Texas and county of Crosbywere precluded from malntalnl.ug any rult for the colleotfonof any taxes against the property demaribed in the judpant which were delinquent at the time such judgmentwae taken. fIowever, it no oltatlonwae momed, the state belne notified elmplyby re&stered mall in the maner auggeetedin the seoond paxagxaph 0f Seotlon 2, the aatlon 0r the State and Countyr0r euch taxes would not be barred. KS believe the above euffiolmtly enawers your first question. Your tfr. Faxxar has today adrio& ua that you will not need any Qxpxerelon from us in reply to your second and third questions.