OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 
by the tellas of hla will and the tarma 

wife f3kru.E. 6. Emyth),,wha bled 

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 Qeadu to 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 :et the total 

ta x w~ a a d a no ther ~b?si/r lfSthuth, a rraation in l aoh 

lartauae belay the.. entire interest or the tarparer &a aad 

tci the propsty. 

"The quertian now 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 

the years the i>rOpCrty baa beqn renderob and cefii06 on 

the tar ro:l~ in the nsxs of sn estste, althou@; the 

owxer or the utidfvldoti interest had a rwardiwl deed to 

his unclridcd lntsrest end the estate %n the mss at 

uhlch it (the whole property) wss roLd6rclb had no interest in the property?* 481 owners or tbb Wiridad 

laterest notolor zsmlered their laterest.m 

Se tbini: it rray ba pawaSso+l that Ia Taua tasea am assorucd 

kz 

lddltiduals by ruisst or their oraarship 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 

7ilth this 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- - 

etory brlak titore bullding in the City of Weld. raatad In the 

.d.Vi.O.. tllk&.r th. h.t Will 4KId t.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 raeordlng of 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 the various 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 

v8rIoua bsnaflolariaa or 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, 89 R. W. l0b. 

Bat the faot that the property In puaation w88 riat.k.01 

lirtad and rendered for taxatlon by L. Y. Myth in the nawa of 3. 8. 

&yth Estate will aot vltlat. or in any i&tumor arfisat the 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 A680 Of t&8 OWmr Or oWFiOF8 

thereof." Turn- upon this etatut., it Wa8 held ln the oabe or 

Youn(s, 8t al vu. City or btarshall, 199 E..W. U30, that 8n *roper 

aeaa8comnt aglnat property In the name 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.a In 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 aoaalaeraflon of tba 8tS.H Of the undivided n8tura 

of the ownarahlp lnvo1v.d hera upon.the qaeatf.oa prsa8nt.d. 
~00. 2088 Coughty, Jr., Page S 

fr the reap8atlre tmame0d interests 0r 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 announaa6 In 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 land iOr taxation, ma entitled to 00~1 

the tax aolleotor t(’ aooept, and, larua a reeelpt for, 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 than undlvldad 

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 opinion that thie eoutd’ mot.. be &me. 

Eawetar, it appears that the Leglalatare reoo&nitad thi8 aonMn#it#y 

of saparata and 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 'Ear Col.leotor UpoR tha 

amount ot tue8 to ba apportlaned to rrroh pleee 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 appiWtionmant will xeUeY4 

it rx0rp lleblllty for the paymnot of eay oi fhe ottmr tuaa 

laoludad In the aaaasaaegt) and turti&er provibbg, himever, 

that tha provisIon hnrelrr, whereby tha taX64 @art a 
m. Roes Doughty, 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 apportionment of the tare8 then the 

Boar4 of ConusIaaiouera harlng authority over the aaaeaaEent Ul4 equallzatlon of at&ah taxon, ahell raake the apportionment In-the manner herein provi4e4.w 

Se think the language of the romgolng statute la broad 

rnough to InalaUe un41*14ed lntsreata In property ~aaludrd in 0110 

ren4ltlon an4 asasaament as roll separate or partltlonsd traota or 

$amala thenfn, 60 as to be applleabls to the instant aaao and al- 

+I& any owner -of an 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 l a a o a 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 

qppdoable eua 

7E78, aa opcmdsd, Revised Old1 Etatutea,-is not 

ao r ig hl t xi8t8 in the hol4er cb 8ueh interest fro pay 

ye ~ora~l~~tor proportlonat~ 

r 

rt of tha taxes aeasaud ag8Uti 

b-M!& 

. This question awfully dtaauaae4 In Opfnion Bo. 

The 

~DaQartBent of 

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 

:Oi Oubilo Iioaounte, Bopy of vhI6h We eBOlOaS fur your OOBvCtBieBeO. 

Trmtlng the Soregoing fully answers your Inquiry, we are : 

roura very truly 

APPROVEDSEP 30, 1939 

$$kLbk&,* 

AYfmtm~ GEhTH1AL OP TEXAS