**‘ i**  **.:***

**I** 

## 274

r : i **OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Ron. T. Il. 'Primbl. pirot As8iatant State 3uperlnteQdent of Publlo Inatruotion Austla, Texan
Opinion Ro. O-7494 Rer Whendelinquent school c0neb3a by the oollect9r in 0011

letter frosibir. of Raat&and co .~m 0pm0n 0r ohloh ve shall you ewrlose a

3x%~.t qw8tioM tberein, lng aa rollova I lots entitled to the on eom8um6ohool 8r Art1eI.e 279!5,R.C.3.#ae ong with the aceate and

ths pmalty irid interoat 08 l ah &llndlrtrlet taxes havs beoa ellooatad to the wspeetive OOFZJWO sohool distriotr vere ooXk@$t%a, vhat 8tatute8 or llmltay to the right8 of suah oomuwn aohool dlssuoh clellnquent penalty awl intereat? Third, is the county Board of Education aotlng vithin 

### its legalrights In demandingthe allmetion and apgwpriatlon of penaltiesand intereston delinquenttaxesdue eosmon school 

### districtsto the respctive districtsto which the t&x is aapmplated 

### and allocatedunder the law?xon. T. 1. Trmbl., P’@ 2



### VQ rhrll6ri6xmr

th666qu66tlon6ln th6 61cgb onl6r la rhlrh 118 'be- Bbbd tbm. W@ tim h#mtOfo~~ pu@ed upca tb6 question of vbet&er 02 not penaltlrr and iatere6t on d0llnqwrat tfU66 vb6n oolleoted follov WA66W fund a6 thu tax upon vhioh tit@ penaltier and lnt8rertlzav6 66arued.

~~~~~~ 1l0. 0-2566 16 in WOOM ~itih CUP YIOWS, end tn quofr0lr it 68 r0ii0wrt

"Fbe general rule vlth referen to tb aispcritlon 

### of yadltlees

and lntareatinat&tedl.n aOolsyoa Taxetiua, 4th a. vol. 4, P. 3573, 

### 3430. 1621,w r0li0v6: 'lPsnalti%a for dulinquent taxes generally follcv the tax and go tc the dlstpi6t entitled tc tb8 tax, ti666 It 

### 16 otherviae pmvided by etetuk. On the 

### otherhand,if thapmaltler SW iaposed br th6U@.tslature, their dirpoaltioa m6t6 In It6 416o~tlon. Ibney derived fpom 

### p6m.ltle6 SpafopirIture6 whelre tax-a8 a~ deliaquent are not a part 

### of @a6 tsx, and v&em **Isposed** by the Leglalature It h66 a 

### right to **dispose** of 6uoh ftis 88 it likes, xwgaMle66 of the puPpo6e of tb6 tax, a6 qalnot the ob eotlon that publl.6 raollby **raised** for **one purpow**  **eamo 3**  **b0 uwd**  **for a&otwD.** 

**. .** **’**


### "me germcilru16 i6 6X60rts&edia 61~orpus axes, p. 1528, S66. ngo, a6 follolf6r 

### "Wil.e66

othcmrlse

### dimeted, lat&mrt, pervalties, and oosts eolleated on dellnqueat tams follov tke tax, and go to the rtate, oounty, or oity, awOrdl.ng aB thu 

### ow or the0-r ULlptla4d to tb tAxltaa.f,8na, in ewes. where tvo **orbire** of these are laterest%d In the tex, suoh latez+st 

### 6ad.psm.ltler 6houldb6 8pprtlorted tbMtl**iA** t&l ratio Of theiF I'66~Ot%V3 6h6P.6 Of 

### ?iitxx fib

hIragOlac(

bhg l

OSBtiW ~P~Yided **tOr** by rtawo: buttbu L6gl6l6tur6aayQh6~ thl6ml6 6ad dispose otherviw OS latereat or penaltIer. A statute prcoidLng for the dI6trlbutfon of intereat end p6nalties collected **in a**  **dtiferent zswner**  fpom **th8 dlrposltlon**  **of** the taxes on vhloh the Interest and penaltier are based dcess not Wsxnt to the appllOatlon of tax66 to objeuts other than for vhioh they vere 

### impowd.

. .' *XOR. T. I. srht ’t, 94- 3

“title10 

### 7336,Retlradoirllstatuter, 1933,u **mm&d,** vhleh 

### provider **for** 

### pnaltter **and** fnbmst 

### ea dellnqrrsnt

**tU ’** **66,** 

### Wad6 in pt U folhr61 *'All p666ltlbs 6nd 

### intellest provided

far in this Act **rhell, vhoa**  **crolboted, be**  paid **to the**  **Stot6,** oountie*, 

### S.Rd

biStP18t6,

ii -7, IS **@'QpoFtiOJi** 

### t0 a t&US upoawhlehths pmltyazid 

### inknrtuuoollaotud. All discounta

provided 

### for la t&laPat **rh6U,** 

### l&en alloved, be ahtuwd to th #tits, **UOUnti66,** %nddlstriok, ii 6z%y, 

### la pFopo&ion to I&%tax66 uma vhioh ruah dlwounk ~6 allotrsd.1


### "You@tat+**that** 

### youhavebeenunableto find any 

### atatutsinTexas provldlng,,fos 

### thedlBposltloa 

### of penalties and intarest aad tfe haw beon umble t0 fipd say axoept th6t quoted 6bov% whloh applibs 66 between the 

### 0ar10ustexl.llg 

### 6uthorities &id lmt **6S3N661~ to**  **the** 

### VQFlQtaa

tuuu or theoountr. *In th6 cm68 of Joasa **~6,** willDm6, l21 Tex. $4, 

### 45 33. (26)130, our **S~prez6 Cowt**  **held that**  penalti%S and lnterwtam no part& the *and the Lqiolattm thUPefol'6 hW authallity to ~a **di6poSition fhslWof**  **OZ ’** 

‘to n&W4 **6U6h** pbLWlti66 aad int%Z'eSt. It i6 8u&3%6t%d that **t&IS how**  **&fiords th@**  **bar16 ior**  **StZ ’** **OZh$**UeupsIAt 

### Y thatt2ls

%axlRgauthorities

do wt 

### aWe.aaril~kavo ti ~b?kO4tin tllt%XWSt 6d P%n6lti%S iZl ths p62'tiOUbP fURd 

### forvhiah 

### thedelinpwnt **tax?36** 

### vere leoledand asresaed. We de not 

### think,

hurewr, that**this 16**  

### thenStul-31 OF pWpl' **l'.Stdt of**  Such hOsdiS& **6m** it i8 WJa~~lit36tion ot t&e gewral rule that th% L6gislatur6 6my PaLb etbr ppOViPiOU6iOr th6 dl6~6ltion of p6lItitl%S. The **qW6tiOn here**  **p2666di6d** tavolvas the pmper oredftiag Of pbnrrltiee W betVWR YU’ioW **hUd6 VhaR**  **th@ fd~iS&hP6**  **h66** AOt giwn &ny 

### 6pealfl.a dFPeat%on 

### ~lth ~efmaumo thereto.
“Xt vould **se%m** to fo rules kiexwinabove stated, %a Vi b& agnlo 8 y to the **general** wnee 0P atetutory pro~islons to th% ombmy, ponaltles aollected for tax dellnqwnay should follov the prluulpal and b% prUZEba awOW3

#IfI VEUiOUS

fUad6 iOr Which the teJce6 wm u~lleotml. **If thin**  **we-t ’**  

## nottrue **there vould**  **be DO**  provielon for the de;m,sit wd accounting Sor pnaltles end Intslm9t.’Hon. T, N. Tr2mble, page 4

Thllr is also tM holding in the oase of Amsrican Surety Oolapanyof Hev **York** et al. Y. Board of Trustees of Independent Sohool Distr:ot of Fort Worth (Court of Civil Appeals, Fort 

### Worth,vrlt of error deniedj 224 8. W. 292. TM Court adopted the findings of la&t. and oonoluaLona of lav of the trial oourt as the oplnioa of ths Oourt, and from the eoMlurloa8 of lsv ve quote M ro1lovsr

%ie CQUrt oortaludee that both under the general primiplos bf the lav and under the charter pwvisicna refamed to in the **abvre** fIndings of fao t all perLalty rmneyv colleotsd on aohool tsxes Ln the olty of Ft. k’orth became when oollected a part of the school fuud, and bolang to the board of ’ tmsteos of the inde~mdont sohool distriot of Pt. Worth.

“The oourt oonoludes that in this oaaa the plaintiff, the said board of trustees, is not estopped to 8ue fop and maover such penalty moneys. ’ Uponthe authority 

### of thisuaseve therefore hold that tbs panalty and lntersst on dellnquernt taxes, ,vhethar it be 

### for 0omid.msohool dlstriot taxer alp 

### independent eohool distrlot taxea, 

### follovths tax and should be allocated to the respaotlre dfatF:ot8 to vhioh the tax ls under ths lav allocated. Wenov paas to the question of 1l.vJtatl.m. If ve interpret y0ur opinion request oormotly, you vish to know vhat lava of liwitatlon, if any, vould apply vhere peenalties **and interest**  **on delinquent**  **taxer** 

### havebeenerrowourly vlthheld by the tax oolleotfng offioLals and allooated erroneously to 

### ether purp~aes than to the. school distriot entitled to the SW. karioan Surety Cmwauyof Rev York et al. v. 57ard of h‘ustses of Inde~udent Sahool Diatriots of Fort Worth, sugra, also deals vbth the question of UiiLZtstion a* betveen the sohool districta and som 0th~ taxiag authority or unit errsasouely reoeivinij the saae. In the ab0ve case betveen the City ol Fort Worth and the Board of Trustees of the **Fort** Warth Inde~~sdttot School Dlatriot, supi?a, the Court vald:

## Boa,t. II. bIBhI.., wm 5

“l%a oourt oooahde8 that Uk8 rtatute of limltation of Ia0 ap911aabl# to tic brB **plspded** by tM oity 18 not plaintiif ululer the rlswmstswer 0r this we, rab that PO part 

## 0r the plaintiir'r 8&t@e or mtioa 18 b-d by raid **Ot8tUtiJ** that **tb8** independent 8ehool dirtriot sf Pt. 

### North ia L 

### rub**diWioR ti**  **iMPt~t8ift~ of**  **t&B 8t&O**  **Or %w.BJ** 



### - that ik tmrtee8 am so\iaty 

## 0rriwri that oald 

### dirtrlatsnd ita tm8teer, 

### in thediwhW%e of tblr **dutier** 

### for **the pEJbOtiOB**  **ad reoowry**  0r **tha** 8ohool funds, are aiating in the inkr6st or the piblla arbd 

### of the state,and

### es+4 exerolrlng 

### a portion 0r the rovereign pmera of tha 

### atateof ‘pew, and that under 

### suah olm~tatmer limitation cannot be 8uoomafully pleaded egal.nat t&m any INS% than it can 

### agaiartthe stata%trslf." We thl& the fundr when eolleatsd by the County 

### %iX Qolbdol’, lb0 i8 tit80 

### th0 OOl~~lootOP 

### Qf BOE3rm)A 8&001 dialMats, t8 **l.iaprM8ed** with **a** 

## trat mid 1opld **ror** the btmsfit of th8 respeotfob district to vhleh t&y &wld be allocat%d.

fi tom v. city 0r 

### Balla (swxwm 630~t) 40 3. x,

gap 7iet 0r thb“‘&$gt~~ 

## 0r tb, mtb*ttt aab the 6t6tU& sad OOMtitUti6asl prO+iBiOM 

### BSferPedt0 above, ft Is plain, we t&Ink, thst t&e prowrty 

### and iundt 0r * publie **s0h0018** 8se had in **tr82.t** by th0 aft
, dio@let, OoMty, OF QtheZ' 8tat~toPy wemy, too UOd **'?Or** 3210 bOrPrflt Of %hOMhool ehildm Of 'Lh$eomnunit nor dlstrlot in vhiah the properties exist, or to vhioh LJ 8eb001 iuad8 have bee13allocated. We thwk th8se properties 6~4 fwid8 * 80 plainly and ommy~r8edtitha lmmtin 

## rator. th010eal pub116 8&0018 Or tb6 @itJ OT dl8tmt ti$&Bit hy PFI vlthin the proteotiw alaM 0r both th43state and federal Constitutions, and that the Iagislatum is vlthout paver to **devoote them**  **to** any oth%r **purpse** or to the un8 of miy other benefloisry or 

### bensflaiarlerr.” It tlwefore rollov8 from vhat w have said abow that ve am of the opinion that limiitation oannot be mccessfully malntal.rmd a&ainst a right of action of oo~&n~n twhml 

### dletrletr to have pnaltlss and interestoolleotedon dellnqusnt taxm illocatedto the mspsotfw distriots to vhiah

### xvn. T. n. %‘rmae, psee 6



### tbstaxi,

l lloeated,aadsolongu 8OsY maa': fund emneously mceivlag such d*linqueat pena **Yf%ib** iote?est, tb eotlntf offiolals 

### abrrged u&es the **8~ with**  the edoini8tmtloa of sshcol lavs ard ths eolleatioa of the taxes ha# t&e 

### rig ht to adjustths fun&s 

### and reimbuzwe tba dl@trl.ets which have been 

### l rrcmeousl~ 

### dep rived of the ssm, whether br w2wmow allooatlon or emmeous rithholUng by ?& 6ollectLw oifloials.

1i ve have tpfsconstrued yo-'urquestion an to llaftation, vhioh VI have UwePed u&or lo. 2 above, and instead yvu vlsh to knov whether or not the 88~~ rule of UMtatfon vould 

### apply te ciomwn school bistrict tame In the oatter of collection by the State es would apply t.9 State 

### and County taxes, then 0" ~RSVW to the second question 18 herelmfte~ stntedx

The mleeue or extinguisbmeat o? deliriqumt tmmr which have beea due for a pariod of at least ten yeqw, polfor to the tIrf3erdwat of Art&ale III, Beotion 55 of the i?onstitutioa, Xov. 

### 8, 193, vcll not authorfsed. Artiule 729, 

### V. R. 0. fIba vhloh sought to provide b period vi linitatioa agalinmt the ooU.eatfca of delinquent tams of school 

### diatrlats and road 

### dlstr'iots

tea ye-8 or mm past due, vld laut amnded 

### .+ia rgW but thin 4nandmnt, 

### if *alid, 

### l pp2l.m ody to seh00l ;l&:lots and road dl8trlct8, ard not to State aad County

. In the recent case ef sasi Bsseett Lumber Co. v. City of Xoustvn, 19 8. U. 

### (26)l%, (Court 

### vi Civil Ap Oalvcston) th+ 

### Court held 

### that that portion of Art. air, 72r$ **pe2wltting** a plea ot llwitation against the collection of School **dlstrlet** SM road dletrlet taxes vas uncortstitutliznal

that tbare did not btthat tlma l slst th t. 

### 3, 8ee. 

### 55, of the Constitution, which Legislatum to ZrdlSeae or extinguish delinqthnt taxes for t&e ten year8 past due, the axiiendf;ent to the Constltutlon being mm than a G **SF BUbS!Zquf#nt**  **ti the**  aroemtmnt to the statute, arid that e oubseqwnt aimxlmnt to the Comtitution 0oulQ not be invvkad J.riaid of such pior ensatmnt of the Legislatwe. Thfr 0880 Lo nov pmdiag on appllcetion Par writ of error t.?~the Supreme Court, vhlch hhs bsen grantid, and the awe har been Equml and submitted.

..

.

Hon. t. Y. hlmble, Pqp 7

Tki&.pst~ Till Ilo 6oubt 

## shortlyw (sol&dbyths

.k#elmnQvstai%l8thenl8rw, 

### psantl pleaof Lm

dotwnimd valid statub $bat 

### aathvrlses a it6tiOD -f&St dOl:qWDt l dXWl srd POti distrlet tads. 

### IaviewOS thsprseentstatusof this 

## gas0 befor. t&asupm 

## ovurt,w VVUM 

## notdviw 

## tl38 appliaativa

of

## Art. 7298,v. R. 0, b., and

## matters depsnd3.~#uj1~a

lt shouldbo held in alwyanss until the Bupre~eOourthaspasseduponUm 3amBassettLumber coq3aag0988, The Court 

### 8aFd in this oass:

“It is ap~llaeVs aonte9otion that t&s Legialatwo 981 vithout sbuthorlty la enact rwh bmnduant in 1931, 

### and that it vea not until 

### ]Povwzbar8, 1932, t&t 

### BeoCicn55 of APti, 3 of the Tex’ka Constitution Ii6880 aim&d au TV

### prmlt tb Legirlatuzs k authorlso swh plsa 

### of Ilnritatloa. Ti the cvustitutioa torbsde tbs Legirlatws to autbmlss & pl.ra vi 

### llmitatioa to

## a tar suit b 

## aBohvol

Biahriot 

## rt the 

## tlma sstd 

## aimtint
vas mdi6 in 1931, it rsqulres no oitstion of authority to support the pmposition that no subesquent grant to t&3 Isgislatnrs af pwer, to allov 

### a plea of lfolitat3.m to a tax Suit, vould make valti ma 8Ot **passed By**  **tha** Lsgfslatws prior kr suah gmut.”

ii@ w thiak as oounty 8ehool Bow ir vithia Its gal rlghts in tnslstlRg UpvR th# proper alleo8t10n of ” ellziqusnt ~naltles and 

## taternst on somma sohool dlatriot taxes, oonslstent vith ths views vs have 

### exjfreased above.

Assistant