THE ATI'ORNEY GENERAL 

OF TEXAS 

CWAWPOHD c. MAIKTIN AUSTIN. Txcxan 18711 

AIT"RNFz:Y GENERAL August 30, 1972 

Hon. David K. Brinkerhoff 

County Attorney 

Opinion No. 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 following questions have been presented to 

me by the tax assessor-collector for 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 'or other 

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 affirmative defenee plea of statutes of 

limitations, provided echool districts sue for 

collection of 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 Opinion No. O-5095(1943)? 

"Your consideration and advice with respect to the 

above questions will be most appreciated." 

In 1935 the 44th Legislature enacted Senate Bill No. 

407, becoming effective ninety days after May 2, 1935, Section 

1 of which read as follows: 

"The collection of all delinquent, ad valorem 

taxes due the State, County, Municipality or other 

defined Subdivision that were delinquent prior to 

December 31, 1919, ie forever barred." 

This etatute was codified in Vernon's TexaE Civil Statutee 

as Article 7336f. 

In 1965 the 59th Legielature amended Section 1 of this 

Article to read a8 follows: 

"The collection of all delinquent ad valorem 

taxes due the State, County, Municipality or other 

defined subdivisions that were delinquent prior 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 similarity of 

context of the 1965 amendment, we see no reasonable basic? for 

a change of posture ae to the ambit of this limitation etatute. 

Therefore, our answer to your queetion No. 1 is that 

independent school dietricte are 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 Limitation by way of defense against 

the,payment of taxes due from him or her to the 

State, .or any county, city, town, Navigation District, 

Drainage District, Road,,District, Levee Improvement 

District, Reclamation District, Irrigation District, 

Watery Improvement District, Water Control and Improvement District, Water Control and Preeervation District, 

Fresh Water Supply District, School District or other 

taxing authority; provided that this law shall not 

apply to collection of delinquent school taxes assessed 

prior ~to July 1, 1941; and provided further that no 

suit shall be brought for the collection of delinquent 

personal property taxes of any taxing authority unless 

instituted within four (4) years from the time the 

same shall become delinquent." 

Our answer to your question number 2 is that Article 

7336f bars the collection of all ad valorem taxes which were 

delinquent prior to and includin December 31, 1939. 

Attorney General No. o-6558Wd. 

Opinion 

Our answer to question No. 3 is: The collection of 

those school taxes delinquent prior to and including December 

31, 1939 is barred by Article 7336f. Those school taxes on 

land which became delinquent after December 31, 1939 and which 

were assessed prior to July 1, 1941 are the proper subject of 

a suit for their collection, though a defense by plea of any 

statutes of limitation which 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 districts are included in 

the term P 'or other 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 limitation defensive plea as provided in Article 7298, Vernon's Civil Statutes. 

WfsJ very truly, 

General of Texas 

Prepared by R. L. Lattimore 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

Arthur Sandlin 

Carol Cunningham 

Lynn Taylor 

Sig Aronson 

SAMUEL D. MCDANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Director 

NOLA WHITE 

First Assistant 

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