OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTINby the tellas of hla will and the tarma wife f3kru.E.6. Emyth),,whabled seronal pars after her husbcad. title bee-e vaatcd in **fittour,** d:rfemot hola+u, I;lth**the intanst**  

### 0r the dlttersat oweru wmylng 

### ram d/lZwha to lb/tebths. Thv exoautom of the 2. 'J. lad Ursa E. B. Smyth i?:st@tOS 

### xeaeatly
axeouteU 

### Qeaduto We helm erideno?n$ their raogeotk+e lntarsats. Tuo of the belrs are' mm able to pa pmportlor+xi part or tbe delingueat tcxaa end 7:t&elr ave r+ quurtad a receipt. In other words, one or t&e heir8 OS 

### J.; CL and E. 8. frslrth deuina"ta pay M/lSWu 

### :etthe total taxw~ a ad another~bsir

?/lfSthu,

tha rraation inl

aoh lartauae **belay** the.. entire 

### interest **or** 

### the **tarparer &a**  **aad** tci

### the propsty.
"The quertiannow is: *DOea our looal Tax Colleater hate ths **right** ~6 uuthority 

### to lfm10 **naelpts** to those tuo tupeyors for the paywat ef their 

### r~otsond. poxtlonu or .the

### t&xv?ogJh$v-w. Boas lkwhty, 5r., %ss S



### theyears the i>rOpCrty baabeqn renderoband **cefii06 on**  the tar ro:l~ in the nsxs of sn estste, althou@; the
**owxer** or the **utidfvldoti** interesthad a 

### rwardiwl deed to his unclridcd lntsrest end the estate %n the mss at uhlch it (thewhole 

### property) wss 

### roLd6rclb had no interest in the property?* 481 owners or tbb Wiridad 

### laterest

**notolor zsmlered**  

### theirlaterest.m


### Se **tbini:** 

### it 

### rray

bapawaSso+l

that 

### IaTaua 

### taseaam assorucd 

### kz lddltidualsby ruisst or 

### theiroraarship or 

### propnrty nther firm the rual 

### sat&a itseli, regardlear of omenhip. The stntutaa *&nlng the asseaswat and 00lktation of taxes ua indlaats, Attlole t&s&*Rstirsa Ci+il. Btatutos, **pTOtidin6,** is thla esa4motlon, 88 rotlouur!?

ma Bosrr

Doa&tp, Jr., Page 4

7ilththis In view it bcaomea kecesoary to datermfne, fra the facts submitted, just **mh0** was the 0Wmr of the real props-rty in quertion during the ye&r. 19Slto 1950, when the t8x.8 oacrued. me tbl.nk

**all** right, title, lntaraat and catata in and to the two- - etorybrlak titore bullding in the City of Weld. raatad In the .d.Vi.O..tllk&.r

th. h.t **Will** 4KIdt.ataPLsnt Of ;r. G. SmJth and hlti nIfe, Epsia &a:18 .&yth, who died reapaotlvaly in 19s 8nd lOSO. my -son of tbo probate of thaea wills a&d the axahang. and raeordlngof partition daada by and betwaan the darleaaa thanunder, .U.prior to th8 a88a8MIent and aaerual or the t8x.a Involved In '~9 Instant ease us say thet taxw for 8aoh of 8u.h y8.r. 

### should h~a b8an llatad and renderad by 

### thevarious darlaaes, as ownera, or upon thalr railma to do t&Is, by thctax a8888mr In aooordaaoc with tb6 ror~olng atatutaa.

Ill. rs00gn1.8 t&it Jrrtlole 7158 (a),

### keyfred CIvIl'Statataa, 'pro?ldaa

that the property of 

### a da$aaaed psreon ehal% b6 llatad and **rendered** for taurtion **by** the executor or adneInIatrator of **auoh** estate but this has no applIoatIon herebsaauae naither the estate of J. 6. E8iyt.h **nor** that OS hla wits, Epais Belle @yth, held th.
.,& rope&y la quaatloa during the years 1951-19S8, Thaae two estates d b8.n 10ng ol040d. Mb title to the prop8rty h8d teatab In the v8rIouabsnaflolariaaor auah aatats as above 

### outlined, It 

### Is pmrally hold tba$ land which 

### km. bean dsrirad nnr nnd muat 

### be ;z:zed to th. davlaaea and not to-th. heirs or the ertata of de-'

State v. Raw Yasgland Box Go., 108 li.Z. 9IP;‘Talbot T. ~Inbabl~nta OS Galey, iO0 h. 937; Tobin Q? Qillsaple, Eb.'..E. 88; Bwl8k t. 

### Cuqbell, 89R.W. l0b.

Bat the faot that the property In puaation w88 riat.k.01 lirtadand rendered for taxatlon by L. Y. Myth in the nawa of 3. 8. &yth 

### Estatewill 

### aot vltlat. or in any i&tumorarfisatthe asa8eaarSnt of thI8 Artlole $ropsrty for taxes during the y8are 1951~1958, bs08uao

171, BerIaed~'~lvll Etatutaa, provIa. that: %o aaaaa~ent of **real** property 8haQ be aoMl6ered Illegal by reason ot the same Wt balm lI8tSd or I.8.88.d in the 

### A680Of t&8 OWmr Or oWFiOF8 thereof." Turn- upon this etatut., it 

### Wa8held 

### ln the oabe or Youn(s,

8t al vu. City or btarshall,199 E..W. U30, that 8n *roper aeaa8comnt aglnat property 

### In thename ot a deoeabed poreon w88 v.lld as againat subsequent purohaaora from tha helrr.

&~a9lng

d.terrnlned

that the 888errmsnt ot Qtu.8 inrolved her. IS not 

### Invalid

da8plta the 

### raot tb8t It ~88 erXmeoWJly aada in the Mae of cn ratata rhlch had 

### no lntarea~ thsrti%u, rather th8.aIn the naao 

### or the varloua da?l8ea+8YI8ra theroot, 

### and bearing in 

### mind the Oonoept of **ad** valoram taxation ln Taxna 

### a8 

### batas ..e.a~able to the Owner OS property 488 or tba let day or-Sfmuarp ot any gLv.a year,.ws pass now to a aoaalaeraflonof tba 8tS.H Of the 

### undivided n8tura of the ownarahlp lnvo1v.dhera upon.the qaeatf.oa prsa8nt.d.~00. 2088 Coughty, Jr., Page S

fr the reap8atlre tmame0d interests0r the rarioua devlaees la and to the propsrty in yueatloa,had bean rapantely areeased,t&en the right to pay 041~ tax88 aoorulw during the 

### year8 ~931-19~ against tbelr 

### re8peotlve undlv16od intora8t uouid have a bean olear under the prlnalple of law 

### announaa6In Rio&la t. koore, g49 2. 'i,.

Z72 and othor eaaea. Tha Suprame Court, in the oaae 

### altee, held that an 

### owner or hla asaigDa rho had separately

### rendsred

### and talued eight par4018 ot 

### landiOr taxation,ma entitled to 00~1 

### thetax aolleotor t(’ aooept, and,larua a 

### reeelptfor, the texea on ay one pareel, 

### since the lien 

### atfaohed, **andor** tha prerent 

### CoaSfitation and **&WS,** egalnat aaoh lot aaperately valuad end ea5oaaed, for the amount Of tax64 on that lot alone. While t&i8 0440 lnvolvad -erahIp of the entire fee 

### OS a tract rather 

### thanundlvldad I&crest4 thelain, we think, la prlnalpla, tha qmer ot an 

### analv~ded intarret In land *hIoh has baan separately renderad and aaoa88e4, ro0fe be entitled to pay **tuas** on that interest rlona 8ae not 

### br npulrea to pay on the entire traat.

But In tha oaee before us the 

### taxpayer Is aasart :a' 

### right to 

### pay auoh part or 'the

### dellnquuit tuba for tiho 9Sb LOS8 upon the real

### proprty inrolvae,as 

### his pndlridrd Intere8t '&rain **bears** ta the rho18 **traot,** without having l ueh tu e88d88ed go& his unbividad latereat but 

### rather a8aaaaed mn the alhole 

### 36841&z,Until the aaaotment olt Eouso Bill 190.4.40, 

### pe MT, ,R ular U!nd 

### Leglrrlature, ambadatory of 

### Artlole?87B, 

### Bela. 2 $1~11 Ctatuter,wa 

### are of **th6** 

### opinionthat

### thieeoutd’ mot.. 

### be &me. Eawetar, it 

### appears that the Leglalatare reoo&nitad thi8 aonMn#it#y of saparataand unpartitlotiad interest4 in 

### a treat of land raMW?ed and aaaasaad a8 a whole, by-the addltloa to Artlele V89at, 8aviae4 $&vi1 SXatutea,dr the' Zollawlng &n@ager

w. . . provided, however, 

### tbet any perk, 'la6likding e lienbolder, havllig an Intare8t In property a6aInst‘uhiob thare ara.taxes whleh has 

### been inoluded in an 

### aaaa8mant 51th 

### other proparty. may pay the proportionate put of 

### the. taxes a&alnst hi8 prcparty wIthout being squired to pay any othar taxes lnoludad 

### in the aaaaaamaat. If the parties at interest aazmot 

### Cgrea*lth the 'EarCol.leotor UpoR tha amount ot 

### tue8 to ba apportlaned torrrohpleee of prapart$ then 

### tbe Coma.i6alonera* Court shall maka a 

### fair apportlonmant a? the taxaa, at14 ths paymaat or tha tud8 on a part of tho property aooordlng to suoh appiWtionmantwill xeUeY4 it rx0rplleblllty for the paymnot of eay oi fhe 

### ottmrtuaa laoludad In the 

### aaaasaaegt) and turti&er provibbg, himever, that tha provisIon hnrelrr, whereby tha taX64 @art a

### m. RoesDoughty,Jr.,Page 6

pisae of property may be apportioned, shall apply to taxes @ue any diattiat, riiuaialpalItp or other eub4IvIaIon of the Ytata, an4 In the event the partIes at Interest oimnot agree to an apportionmentof the tare8 then the Boar4 of ConusIaaiouera harlng authority 

### over the aaaeaaEent Ul4 equallzatlonof 

### at&ah taxon, ahell raakethe apportionment In-themanner herein provi4e4.w

Se think the language of the romgolng statute 

### la

### broad rnough

### to InalaUe un41*14ed 

### lntsreataIn property ~aaludrd in 0110 ren4ltlonan4 asasaament as roll separate or partltlonsd 

### traotaor $amala 

### thenfn, 60 as to **be** applleabls to the instant aaao andal- +I& any owner-ofan un4ltIde4 Internet in property to 

### pay his proprtlonete 

### part of thb totd. taxes ~thsm~&.

**But** we wish to atreacr the fa’aet

that this would not be our hol4ing

### ir the 

### undlvlasd intonet 

### In this treat or pamel of real **eatata** ha4 **beaB aaqulretj**  **aubaequeBt to**  **the year**  

### In **which** 

### the la aoa a- meat we8 81a4e

upon 

### the whole tnat an4 the taxea~aoaruad tbmwoa add ‘oonaequontly this opinion pnatiata 

### no oonfllat with 0DinLon 0-d **by** 

### thla Degwtmopsot, direat64 **t0** 

### fou. l&em an **iatem8t** 

### in awl ,eptata,

w&other unbivlded or S.n aeveraltp 

### la aaqulred aubrrquent~ to the eaamment of the antlrze traat of wbloh auah intorut la i p&rt.Artdole 

### qppdoableeua7E78, aa opcmdsd,Revised Old1 

### Etatutea,-is not

ao rig ht

l xi8t8 in the hol4er cb 8ueh **interest** fro pay ye ~ora~l~~tor proportlonat~ r rt of 

### thataxes 

### aeasaud ag8Uti
b-M!& 

### . This question awfully dtaauaae4 In Opfnion Bo.

The ~DaQartBentof **instant** opinI& ia 

### l upparted **by** the op~lota of thla LOS1 

### :Oamral F. 0. **data,** Deoamber S, by 

### then Aaaistaat Attorney

&Winery to Honorable, d o* H. Gheppard, Oomptrollsr :OiOubilo Iioaounte, Bopy of vhI6h **We eBOlOaS**  fur your **OOBvCtBieBeO.** 

### Trmtlng the Soregoingfullyanswersyour Inquiry,we are :

roura very truly

APPROVEDSEP 30, 1939 $$kLbk&,*
AYfmtm~ GEhTH1AL

OP TEXAS