Mr. Henry Wade Opinion No. WW-921 

District Attorney 

D&e; Cpoun; 

* 

Re: 

Dear Mr. 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 delinquent personal property taxes or 

only to such taxes on personal property 

as are back-assessed under 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$le 7297 r~eada as follows: 

"The district or county attorney of the 

'.respeotlve counties 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 

obtained under 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 shall be exempt 

from Tiabillty for any costs growing out of 

such action. All suits brought under this 

article for the recovery of taxes due on 

personal property shall be brought against 

the person or persons who owned the property at the time such property should have 

been listed or assessed for taxation. No 

suit shall be 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 shall be brought for an amount less 

than twenty-five dcll~rs. Sucl. SUitS ifl3J 

be brought for all taxes so due and unpaid 

for which such delinquent 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 

personal property, and which taxes have been back-aszcosed 

as authorized bv this article and other articles. t See 

also the opinion of a prior Attorney General, Opinion No. 

O-5862, 1944.) 

In answer to your second question: 

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 

fairly within all the authorities that a right 

to sue would exist In favor of the state or 

municipal corporation entitled by statute to 

exact payment 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 does make ~the tax a personal obligation of the taxpayer.) 

.that under Sections 13 and 15 of 

Article VIII the legislature Is authorized 

in Its discretion to provide for 'summary 

sale' as the exclusive method or for judicial 

sale as the exclusive method or for both 

methods; . . .'I Duncan, Tax Collector v. 

Gabler, 147 Tex. 229, 215 S.W.2d 155 (1948), 

pFZgFi62. 

Both of these cases involved suits for taxes on land, but 

the law as therein Interpreted and applied is fully 

applicable to your question which involves suit for taxes 

on personal property. See also Mexla Independent School 

Mst. v. City of Mexla, 134 Tex. 95, 133 S.W.2d 118, (1939) 

at page 123. 
Mr. Henry Wade, Page 3 Opinion No. WW-921 

In conformity to Sec. 15, Art. 8 of our Texas Constitution, 

considered In the above cases, the Legislature has provided 

for summary seizure and sale of personal property for taxes 

(R.C.S., articles 7266, 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 than Twenty-five Dollars. 

SUMMARY 

Under Article 7297, R.C.S., 1925: 

1) only state and county taxes on 

personal property back assessed 

may be collected; 

2) taxes for less than $25.00 may 

be collected by summary seizure 

and sale but not by sult. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

WEA: jip 

APPROVED: 

OPINION COMMITTEE: 

W. V. Geppert, Chairman 

Ben M. Harrison 

Phocion S..Park, III 

W. 0. Shultz, II 

FWBD FOR THE ATTORNEY GENERAL 

: Houghton Brownlee 

Assistant