### 333 .I

OFFICE OF~EA-ITORNKY GENERALOFrrXA6 **AU8TlN**

Boaombble Charles

### E. Reagan cmmlmxl Dlstrlot Attoraey Xsrlla, T&x88
Dear Slrt pinion Ro. O-4085 %0: (1) &y a oouaty rel!aburre a tarpyer vhloh hnr paid a 

### road 418trlot tax on property vhloh a rurwy 8hovr Va8 not vlthal th8 dlrtrlott (2) **I(ey 8Uoh**  

### X’efttI~d be **made** Out Of th@ intWO8t 8ad 8kklag. hurd of raid road dirtriot?
We **have** reoelvedyOlU'l&tar l'OqUO8ting an Opinion **iMlpD this**  **~ptU ’** **t8Ulat.** MCIQuote frolp Jour I'O~~llt. “A receat **IIUPVO~ di8olorad**  **that a**  taxpeyer had been Dering t8Xl38 Qa prOp@l'ty,

0 pOrtian Of vhleh not vlthla the lilllit8 or mm4 diitrict #J, **pall8 COUQty,**  **-8, for**  P **per104** Of 20 **plbl ’** **llq Dem8ad**  **he8 been**  **made upon**  **the county**  for **nlm** bur8ealeatto the oxteat of uly awl m OX0088 **ptqments.**

**“ 18**  **it legtAlly**  **p088iblO for**  **the CaUnty**  **t0 re**  **imbur8e** 8UOh texpoyer? xi 801 OaO **8U& pIYtII6atS**  bemade Oilt

Of th0 intXtIWcltUld8iliklUR f"UIIdOf **road** district #9? '(All t8X Paylnent8 VOW **VOlUlltWilY** mSd0) nAuthoritle8, (Au&la Rat'1 Rank of Auetin **V8.** Sheppard et 01, 71 8. W. (24) 242.)Honorable Ch4Ples E. Reagan, page 2

Chspter 3 Of 

### Title 22 **Of vWIlOll** **’ 8**  CfVil 8t8tUtC8 Of Texas 1s the statutory lav relating to the prooedurepertaining t0 the lS8uSnCe Of road dlatrlatbon48 md themalump of payment of suoh bonds.

The fundamental rules of law applicableto your first qUe8tiOn **h6Ve** been di8CU88edby thi8 I)epal%nWmt in our opiaionHO. 0-1266. 

### A oopyof raidopinion **18** enolored for your l.nfoxmatlon.**Also 8ee**  our opinion fo. o-2836, a oopy of **Vhbh 18**  **8180** OIlClOfKZd.

In aaoordance vlth the authorltls8olted ln es14 opfn**iOIl8,** your first questian is accordinglyPn8WeZ'l34 in the affirmative. **we tlOXt**  COMidOl' **VW 8WJOIid**  QUC8tiCL

The lien oq the property in the road dlrtriat areated in favor of the bond holders oould not be said to extendbeyond the bOUUd8r~e8 of the road diatrlot. ,Thetax va8 levied, an8e88edand 

### oolleotedby the t8$&g u&t, probably und+E 8 X%8- take of faot, aertairily vithout authorityof lav. m t8x v&8 pal4 by the property ovner to the taxlag authorityundiir a 

### alst6keof Sact. **From**the faOt8 8UtE%ttedthea3 i8 nothing to **8h0v** thfbt

the taxpayer **v88 aegllgeat**  

### la fallingto aloertaln vhether all of hi8 property ~88 vithin the rbad di8triatbouad**Or108.** we do not believe, in this oonnectlon,that the **lav** vould rwmlre a pemoq to go to the traubl@ and experue of haying his property eurveyed to determine lf it 18 properXy tit&In the bOWad8rl,es

of the taxing unit in **order** to px-ealude‘the 

### rfak of paying taxes vh.lohcould not **rrubrrequently be**  

### reooveredwhen it bCCosPe8

IYI88tabli8hCd faOt thrt 8UQh t&UC8 VCFC ZWt in fWt properly collectible In acoo&dancevlth existing lava. ,To hold othervlse.voul4be contrary to everyprlnclple of equity an4 justice. It follovs, therefcre, that 8lnas the taw8 aolleoted vere on property not looated within the road dirtriot awl vere thereforevrongfully levied, assessed, colleclt@.andpal4 **under** a mistake of fact, the amount of suah taxes never beceapethe property of the road dletrlct as agalnet the property owner. OpinionHo. o-1266, suprat Auet'ln Ratlotil Benk of Austin v. Sheppard, (Wm. of App.) 71 S. W. (24) 242.

Texes that have been illegallyexiiited may be iwaovered by the ovuer even though auoh taxerhaye gone Into theHonorable Charles E. Reagan, Page 3

treasuryand have been pald out by the disbursing offlaera. Austin X?ctlonal

Bank of Austin v. Sheppard, eUpra. Thla Departmenthas held in opinion Ho. 0-24g6, supra, thatvhere a personmistakenly paye taxes on another'sproperty, thlnkdng he Is paying tsxee on hle own, 8Uah per8On may recover 8Uoh Eanomt from the county and it is the county'sduty to nuke suah refuad. It 18, therefore, our opinion i&at, the per8on, referred to ln yaw **reque8t, end**  **undp the**  **facts** therein stnted,mfly properly be pal4 the pro rata amount of taxeswrongfuQy aolleatedand mistakenly paid, upon the property not situatedvithln the actuslboundaries of the road diatrlat and that aA$d amoUntmay properlybe pal4 out of the intersat and sinking f~n4 of said road dletrict.

**we tPUBt**  **th6t in**  **th38** your inQul.rlelJ. **nmnaer** we have full7 ~an8vered



# c