OFFICE OF THE AlTORNEY GENERAL OF 

AUSTlN 

ApI 6, 1999 

&-able Char&m 8. MeXllBn 

colmty Attorney 

San Anguatlne county 

San AllA@letine, Texas 
nonorable Charles S. UoUlllan, AprU 6, lQZ?Q, Page 8 

Xa your'flrst and seoo5d qucettons are 80 e&izbely related we will discusa thcpn togetlmr. Itwlll be notIded that tlie 

statute saya "the wlleotlon or all dellnsuent ad valorem taxes 

+ * * Is * * * barred.- We believe It meana only what It says, 

end that IS that only delfnquent ad valoram taxes are barred; aad 

It dose not mea5 that the oolleotion or judgmenta are barred, althou@ the judgments are ror ad ralorem taxes. The State.8 olaIm 

rm taxes due .and a judepent in rar0r 0r the State for tax88 are 

t3v0 dirrerent things. As long a8 It was only a eau8e of action 

ror taxes due, nithout being reduoed to udgmmt, It wa8 8ubjeot 

to anr bertme t& partloular taxpapr l&A tharrtouleptvm8nt 

of those taxes, I+ rhen,It kou a jwlvnt It tlmm8r buamo 

a dlfrerent lclnd ofdebt, whloh was not mbjeot to them dmtenarr. 

1

Berorje udgmaIt t wa 8 a 0~80 o f l otlon for We8 duo but aStar 

;:-I 

juder*nt it ~88 a 6&t by tlrtuo of. the ju@aut, ‘rab 4he~ tiMant8 

of taratIon and tu1aw were 0 lor&r +liaeotod with tt. She dirr ennoo I8 wa ll plaInedlathe euo of..rmmrqb lk'rnV~*H11?Zl~, 

:, " (W. Va. hp. Ct. App.) 48 W.V& 88@, 87 8tiFf ,W& I#@ Lt--8Lb,'mr 

$;~ follorr ~, 

ii _._' ëIlmo a ttwh8t er the .mu0o r l eti0n.w 

rQioh that Judgment rested, tbr law I8 well 

uttled ttmt, whatever that au8e or aotlen 

wu', it 18. mtw~d, olued, urd 4wnnloa-~Ix,.::~~- '~, .

r&at per8o581 JudgPrntr for, jgrn a perroarrt: 

: 

jtu@unt Is huered upou rof oauu ~Oi,~~, 

that oawe oannot k ydo udo .tho Ub$qot of 

l .~mit, a n6 th o jt& p nt is. t~erurtor th o a tlo 

tUt Oi @e d&t8 O? the pattb8, - OOmt~tUtU 

6 Oc* debt, Of thr hi@WJt digPitt 6108%B&thO 

rtatute of llmItath5s on tam orI.i&al ~oauu of 

dlOll. Suoh 18 ,tha gosore 18~. 16 k. b.By. 

&a. Law, 83fbs mum. Jwlgm. 8eO8. Blb4lV. By 

the judgment th8 d0bt Is Wmnged Into a utter 

or record and merge6 lathe ju54pxtt, and th8 

$kLinUft’8 r8mJd~‘Is upon th0 l8tter 84W@w 

mu10 lt remalq8 la mroo.* 'The orl@lnal 

Ohio. h88, by bei.ag saed Open Rid mer8ed ti the 

.jud&ment, lost it8 ri$al1* m& l xpeaded it8 

r0r00 and effeot.1 ala& Jadgn. se8. 694." 

The 8trtlit8 15 qu88tiOP *a8 SMUd in loti, ad the j&j1(Df8 for taxe8 that you rarer to wem obtalud by the State prior 

to that time, 8ome being obtaIno(l prior to 191.9, and t bar8 roforrrd 

;Q& your 88eond questian being obtalmd after 1910 but betom 

Ii the Le&J.atqre had Intmidbd for the oolleotlon~ Or juddp 

wti ior taxer to be barred it would ham 8al6 86, iostead of nere- 

‘. 
Eimorable Charles S. McXlllan, April 6, 1939, Pa&e 9, 

ly eaylng "the oollection oi all deli.npuont ad Yaloremtaiee due” 

wire to be barred. 

We do not believe that the Le@tlature intended 

8witUte to apply to jUdg!MntS already in eXiStmoO at the 

wa8 pa88ed; and, therefore, our answer to both your first 

and your 8ew5d qUe8tion 18 “no”. 

. 

for thi8 

time it 

quutlon 

We will mw endeavor to finswer porn third qwstlon. Wo 

umm you hare rercreaoe to Art$ole 553.2 of the BevI8od Civil statutes, aloh read8 a0 fOuOW8: 

$&ol.a 

The eonstrahIai that thi &es ootmtn ham plao.4 on ohis 

ls Sqm88Oa In 86 Tex. atlr. 409. as folluwsc 

‘sy its torso &Is etatut. applied b&t&i 

proa*adlag8torarl~in4aot~~ oil juaguat8. 

Au6 it O-X-0684 ban 

-ii 

aotlon where oxeout1Qa has n0t lm3ue4,~lt xwghtattorrtho l * 

plratlorr of ten yoam tram th8. date ,of the. 

JQQP-t. 

"A&hou@ the 8htUte -8 m provirion 

for a oue inub.loh UmailOn ha8 issutMfEy 

analog)Qt l8 hold that an aotlon is Barred.~rt.- 

the apQmtIotl of tm yean tram the bate whbn 

the la& exomtioa luud.' - 
Bonarable Cbarlei Si MoMillan. April 6, 1959, pase 4 

v&thin thi8 state, where axeontlon baa not i8- 

suedwithin twelve month8 after the rendition 

of the judgamt, amy be revived by mire faolae 

or an aotlon of debt bnmght thereon wIthIn tan 

rear8 after tb date of suoh julgamt, and nd 

after.’ Rev. St. aI% s581. mU# 1hitatiOSI 18 

express where exeo.utlon ha8 not i88UOd within 

12 -thS, but Where OXeOUtion h88 80 i88td no 

peed Or aIIit8tiO5 18 erpre88iy pre8OrIbkd. 

But 110 rea8on is seen why the Legislature should 

pro8orlbo a llaltation in the on8 oeu and nd 

outlon or the lmt aot of bilI6ako0.~ + 

,+lrt, SPuklRg thnntgh chfbr-al8tIoa P@llp~,.msdi’ 

,. .:1 

Wo hare acmr had i otatiate,am haye no6 

Row, oxpmr*ly 

tlo n for 8n a 0 tr 

l Or DIrq the p er io d dt limita -í 

,011 to r evit* a judep mt up o n 

~,wh lc k al xaautlonhacr n duly lsmxa& ,%9 e.. : 

statute upon tho subjest rol8t.s to jud~~8 

upon*lQsxeuutlonhae.mBt@o mm& Isru 

eneote6 at an early 

ArbIole 6696." l aowArd01e 

, ia &eU beM~yent 

&th, 6aU Of Oi&JIV8.~tt+8 

L 

~s~6ortWorth,the oourt* apm 

~Aooordtngly, t&t& yur p&la6 of limltetIoJl pre8Orlbea in Art. sssa lr"lppllo& N 

exqeut~on ba8. bua lsauod 08 the judgmht .seIIQlt 

.to Bo syrlwl, bnd 18 mdo fo nd tror the &at. 

Of th0 18=StW.'Of the Oti~OUtitiR." 

~~..hYO &ttR t&08@ l.rSttbrOi QWtit&OIlS t0 dioirtbt th. OOUXt8 

: Mfer to an&tituddor the preemt &Mole W.ar a datute OS lbi- 

-tioa.. ; 

. 

. 
'IXonqa~er~rles 8. MaMIllan; April 6, 1939, Page 5 

"The dootdne that lache8 ie not Imputable ta the mvernumnt waa a aontrolllng raa8on 

ror tha rule that 1ImItation did not apply to 

tha rrfate, u31l138a Itwae Inoluded. The oonsldep 

ations ofriae pub110 polIoy which were 8uppoeed 

to uphold this doatrine rested upon the theory 

that ths headofthegnvermnt wa8 en&roeead 

with the oare8 002 duties of state, and that the 

public should not tbsrefore wrier by rea8ooq of 

the negllgonoo 0r his sonante. DiOO~3~4Illg thb 

QUUtiO5, the 8Upre OOUl’t Of tb &it& 8kt@8 

U8* 4hl8 lW~.t ‘fa 9 - 

?= 

UntetIYo 

wd whore tlm people Q no 

goruln$ :. 

ad oeuuot u&i& 

l b&, rfum tiir per 18 delegated t0 oShq~8,' - 

Urd aU8t Or ~~88i~.bO mroi@@d bJ.thQ, if. 

OSUOiS~et al, th0 mu008 .r0r eppw thO80 

pl’b0ifi.S 18 ,-4 OogWt.’ %& Ya ‘%oSpSW, 

96U&(L89. T& prIa8&plu nferreatow~~:.~~ 

bob i@ Lo the .m to the l ffwt the no ítJ& k ~~ 

xulmagninstelegorernwat.It~~on~~ 

pr&naiplo epplioabb allb~ t04l (lordfrPmt8 

aeoo~arlif eotiog thxtm& auwrow ~ag~ts,'~d, 

eiite+al to the prsmvetlon of the Interests 

and pmp8rg 0s tho publio, thattha stetUt0 cb 

e Stat0 proaorlbfag gmlo& 0rtIw wlthln whloh. 

rights aust bo awerted ero'held not to abreoo 

fib Ot6tO~ it8eli n!kbU U3XOS84 dW&UktO&* 

l[o th6 0a8a of Dolte Cotinty va* Blaokburn,~lOO Tax. Sl, @S 

tw W,tUt 8834: 

-Ia the 088s 0s BMm me 8~04, w Pa. 

. 4!?1,148.W. e(B,ca Qubtt~tn%&thavo beat 

left by pUlOU8 400 1 SIOW as Q Whether or ati 

tbs StitUtO rune agairuttha8tata inp+WMl 

WtiOWWbOA Sllitl&~illit8 &iVOlWUMltal. 0

waore~ed,and Itwao~heldthntmaro 81 Ye 

Wity 

a00 

Of8O~OfthOS~tQtO8OS th0 aubjeotan& OSpro86 p~0dht~8 0s 0th0mtheth0 ro10e4 not 

b a r the state did aot l ffeot th8 n2i.0s a the 

Oapwo.la*fhiohO~~~~'8Ot~~~toa 

ths OQUY&IOII Of SWh SwUt08t~ 680; a80, 

Staalo~ ~a.8dtalby, 86 'hr. SS6, 19 8.U. X64? 

ro tb8 eati0 0r ~001~8~ YL ~IUZSO~~, 56 sw. 

614, it wu .broedly state6 thht t+ 8tatUte did 

not run ag8lwt’ a oounty~ for the raa8f~n that, ,kt 

W(LII e part 0r the 

~.~ Of’168 ppt-nta 

.- the’lm8uu$ty that 

.~. 

8.W.. 4l9, 
Eonorable Cbarlea 8. HoMlllan,, April 6, lW%, Page 6 

. 

Tekas Central Railway Go. vs. Travis County, 

68 Tar. 18, the prlnoiple was limited to oases 

*where the sovereignty 18 substantially Intersatedin 8114 VerteU with the fight and ownarship ot the aubjeot matter In litigation and 

whIah. 18 8oughtto be 8Ub~eOtOd to tha oparatlon Or the 8fatute8 of lImltatlone,* axd It 

mas, In effeot, he&i thqt ln oth8r ola8ses 0s 

case8 the statuto Opl-ilte8 ~agaIn8t OOlmtIe8. 

Thio Ui8tinotion reemr% be gewrall~ ob8oned 

withr8$weaoetomuaioipal oorparetlow anb to 

protut 06W.8 or aatioa auutod by tlwr WIna 

. 

ëthef 8ro OS l p b lI0 Oa t=*, ,a d 8mh es p mtd8 PUXOri. t0 &WYOlUWUt~ -8.- -