Mr.Henry Wade Opinion No. WW-921

DistrictAttorney D&e; Cpoun; * Re:

DearMr. Wade: You ask the opinion of this office on two questions: Two questions on **ColleCtiOn** of taxes under Art. 7297, R.C.S. 192.5.


### 1) Whether Art. 7297, R.C.S. 1925, applies to all delinquentpersonal property taxes or only to such taxes onpersonal property as are back-assessedunder authority of thie article; 2) Whether suit for an amount less than twenty-five dollars for taxes due on personal property under this article Is prohibited by this article. Arti$le7297 r~eada as follows: "The district or county attorney of the '.respeotlvecounties of this State. by order of the commissioners court, shall institute suit

### In the name of the State for recovery of all money due the State and county as taxes due and unpaid on unrendered personal property; and in all suits where judgments are obtainedunder this law, the person owning the property on which there are taxes due the State and county shall be liable for all costs. The State and county shallbe exempt from Tiabillty for any costsgrowing out of such action. All suits broughtunder this article for the recovery of taxes due on personalproperty shallbe brought against the person or persons who owned the property at the time suchproperty shouldhave been listed or assessed for taxation. No suit shallbe brought until after demand is made by the collector for taxes due, and. .,.,

. .’ L.Mr. Henry Wade, Page 2 Opinion No. WW-921

no suit shallbe brought for an amount less than twenty-fivedcll~rs. Sucl.**SUitS ifl3J**  be brought for all taxes so due and unpaid for which suchdelinquent tax payer may be in arrears for and since the year 1886.” In answer to your first question: We answer that Art. 7297 applies only to taxes due the State and county as taxes due and unpaid on unrendcred personalproperty, and which taxes have been back-aszcosed as authorizedbv this article and other articles. tSee also the opinion of a prior Attorney General, Opinion No. 

### O-5862,1944.) In answer toyour secondquestion: We answer that such a suit Is prohibited by this article. We quote from two decisions of our Texas Supreme Court: "If, therefore, the law makes the tax a personal obligation of the taxpayer, it is fairlywithin all the authorities that a right to suewould exist In favor of the state or municipal corporation entitled by statute to exactpayment of such taxes, unless another remedy Is given. which'is exclusive in Its character." City of Henrietta v. Eustis, 87 Tex. 14; 26 S.W. big (1894-). (The Court held that the law doesmake ~thetax a personal obligation of the taxpayer.) .thatunder Sections 

### 13 and 

### 15 of ArticleVIII the legislature Is authorized in Its discretion to provide for 'summary sale' as the exclusivemethod or for judicial sale as the exclusivemethod or for both methods;

. . .'IDuncan, Tax Collector v. Gabler, 

### 147Tex. 

### 229,215 S.W.2d155 (1948), pFZgFi62. Both of these cases involved suits for taxes on land, but the law as therein Interpreted and applied is fully applicableto your question which involves suit for taxes on personalproperty. See also Mexla Independent School Mst. v. City of Mexla, 

### 134Tex. 

### 95, 133 S.W.2d118, (1939) at page 123.Mr. Henry Wade, Page 3 Opinion No. WW-921

In conformityto Sec. 15, Art. 8 of our Texas Constitution, consideredIn the above cases, the Legislaturehas provided for summary seizureand sale of personal property for taxes (R.C.S.,articles7266, 72'7'2, 7273, and others). This procedure is available for collection of the personal property taxes due under Article 7297, where the amount of such tax is less thanTwenty-fiveDollars.

SUMMARY Under Article 7297, R.C.S., 1925: 1) only state and county taxes on personalproperty back assessed may be collected; 2) taxes for less than $25.00may be collected by summary seizure and sale butnot by sult. Yours very truly, WILL WILSON Attorney General of Texas

WEA:jip APPROVED: OPINIONCOMMITTEE: W. V. Geppert, Chairman Ben M. Harrison Phocion S..Park, III W. 0. Shultz, II FWBD FOR THE ATTORNEY GENERAL : Houghton Brownlee Assistant