## THE ATI'ORNEY GENERAL OF TEXAS

CWAWPOHD c.MAIKTIN AUSTIN. Txcxan 18711 AIT"RNFz:YGENERAL August30,1972

Hon. David K. Brinkerhoff County Attorney OpinionNo. M-1204 Hardeman County Courthouse Re: Whether Independent Quanah, Texas: 79252 School District& are barred from collecting ad valorem taxes incurred prior to December 30th, 1939, and Dear Mr. Brinkerhoff: related questions. Your request for an official opinion ie as follows: "The followingquestions have been presented to me by the tax assessor-collectorfor Quanah Independent School District: "1) Does the

## 1965 amendment becoming effective July 1, 

## 1966,

to Section No. 1 of V.A.C.S., Art. 

## 7336f,

barring the collection of all delinquent ad valorem taxes prior to and including December 31, 1939, apply to independent school districts? Did the Legislature intend to include school districts in their language 'orother defined subdivisions'? "2) If school taxes are not barred by Art. 7336f, ae amended,what is the statute of limitations period applicable to school taxee with reference to V.A.C.S.,Art. 

## 7298? “3) In summary, are delinquent echo01 taxes prior to July 1, 1941 not barred but only subject to an affirmativedefeneeplea of statutes of limitations,provided echool districts sue for collectionof these delinquent taxes?

-5903-. .

Hon. David K. Brinkerhoff,page 2 (M-1204)

"4) Also, if school taxee are not barred by Art. 7336f, as amended, does the Board of Trustees of an independent school district have authority to cancel and relieve delinquent taxes prior to December 31, 1939, under the authority of Attorney General OpinionNo. O-5095(1943)? "Your considerationand advice with respect to the above questionswill be most appreciated." In 1935 the 44th Legislature enacted Senate Bill No. 407, becoming effectiveninety days after May 2, 1935, Section 1 of which read as follows:

"The collectionof all delinquent,ad valorem taxes due the State, County,Municipality or other defined Subdivision that were delinquentprior to December 31, 1919, ie forever barred." This etatute was codified in Vernon's TexaE Civil Statutee as Article 7336f. In 1965 the 59th Legielatureamended Section 1 of this Article to read a8 follows:

"The collectionof all delinquentad valorem taxes due the State, County, Municipality or other defined subdivisions that were delinquentprior to and including December 31, 1939, la forever barred." The office of Attorney General of the State of Texas in the past, has interpreted the 1935 statute in two opinions to apply to independent school districts.

and No. O-6558(1945). Opinions No. O-5095 (1943) In view of the similarityof context of the 1965 amendment,we see no reasonablebasic?for a change of posture ae to the ambit of this limitation etatute. Therefore, our answer to your queetionNo. 1 is that independent school dietricteare included in the term "or other defined subdiviaione"of the statute.

-5904-Hon. David K. Brinkerhoff,page 3 " (M-1204)

Article 7298, as last amended in 1953, reads as follows:

"No plead in -. delinquent taxpayer shall have the right to

any court or in any manner rely upon any Statute of Limitationby way of defense against the,payment of taxes due from him or her to the State, .orany county, city, town, NavigationDistrict, Drainage District, Road,,District, Levee Improvement District,Reclamation District, Irrigation District, WateryImprovementDistrict, Water Control and Improvement District,Water Control and PreeervationDistrict, Fresh Water Supply District, School District or other taxing authority;provided that this law shall not apply to collectionof delinquent school taxes assessed prior~toJuly 1, 1941; and provided further that no suit shall be brought for the collectionof delinquent personalproperty taxes of any taxing authority unless institutedwithin four (4)years from the time the same shall become delinquent." Our answer to your questionnumber 2 is that Article 7336f bars the collectionof all ad valorem taxeswhich were delinquentprior to and includin December 31, 1939. Attorney GeneralNo. o-6558Wd. Opinion

Our answer to questionNo. 3 is: The collectionof those school taxes delinquentprior to and including December 31, 1939 is barred by Article 7336f. Those school taxes on land which became delinquentafter December 31, 1939 and which were assessedprior to July 1, 1941 are the proper subject of a suit for their collection, though a defense by plea of any statutes of limitationwhich may be authorized could be asserted. Article 7298; Attorney General Opinion Nos. O-6558, supra, V-39(1947),WW-107(1957)and WW-463(1958). However, the first provision in Article 7298 Is not in itself a statute of limitation. Article 7298 does provide a clear limitation period of four years as to taxes on personal property. Your fourth question is answered by our answers~ to your questions two and three.

:5905--- .

. .

Hon. David K. Hrinkerhoff,page & (M-1204)

-SUMMARYInde endent school districtsare included in the term P'orother defined subdivisions" set out in Article 

### 7336f,Vernon's Civil Statutes. Delinquent school taxes assessed prior to July 1, 1941, and after December 

### 31, 1939, are not barred from collection,but are subject to an affirmative limitationdefensiveplea as provided in Article 

### 7298,Vernon's Civil Statutes.



# WfsJ very truly,

General of Texas Prepared by R. L. Lattimore AssistantAttorney General APPROVED: OPINION COMMITTEE Kerns Taylor, Chairman W. E. Allen, Co-Chairman Arthur Sandlin Carol Cunningham Lynn Taylor Sig Aronson SAMUEL D. MCDANIEL Staff LegalAssistant ALFRED WALKER Executive Director NOLA WHITE First Assistant

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