OFFICE OF THE AlTORNEY GENERAL OF AUSTlN

ApI 6, 1999

&-able Char&m 8. MeXllBn colmty 

### Attorney San Anguatlne 

### county San AllA@letine,

Texasnonorable Charles S. UoUlllan, AprU 6, lQZ?Q, Page 8

Xa your'flrst and seoo5d qucettons are 80 e&izbelyrelated 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 

### dlfrerentlclnd 

### ofdebt, whloh was not mbjeot to them **dmtenarr.** 

# 1..

Be rore

jud gm a t

It wa8 a 0~80

of 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 dir

### re nnoo I8 wall 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 _._' 

### ëIlo matte r

**wh8t** 

### the

.muo 0r 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, 

### an6

tho jt& pnt

is. t~erurtor 

### tho

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.agsaed 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~~ oiljuaguat8. Au6 

### it O-X-0684 **ban** -ii aotlon where oxeou

### t1Qa has n0t lm3ue4,~ltxwghtattorrtho l 

### * plratlorr

of ten yoam tram th8. date ,ofthe. 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 

### expresswhere 

### exeo.utlon ha8 not i88UOdwithin 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, 

## SPuklRgthnntgh chfbr-al8tIoa P@llp~,.msdi’

,..:1 Wo hare acmr had 

## i 

# otatiate,am haye no6 Row, oxpmr*ly tlon f or8n a0



### tr lOrD Irq the period

d t limit a-í ,0 11 to rev it *

a judepmt

up on
~, wh lc kan

l 

### xaautlonhacr

**duly** 

### lsmxa& ,%9 e.. : statuteupon tho subjest 

### rol8t.sto 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 liml

### tetIoJl

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~~:.~~ bobi@

Lot he .m t ot he

l ffwt t hen oítJ&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 

### 1SIOW as Q Whether or ati 

### tbs StitUtO rune agairuttha8tata inp+WMl 

### WtiOWWbOA Sllitl&~illit8 &iVOlWUMltal.

0 Ye 

### waore~ed,and Itwao~heldthntmaro 81 

### Wity a00 

### Of8O~OfthOS~tQtO8OS th0 **aubjeotan& OS**  

### pro86p~0dht~8 0s 0th0mtheth0 ro10e4not ba r t he state did

aot l ffeot t h8

n2i.a 

### 0s 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 

### state6thht 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 ~agaIn8tOOlmtIe8. Thio Ui8tinotion reemr% 

### be **gewrall~** ob8oned 

### withr8$weaoetomuaioipal 

### oorparetlow anb to 

### protut 06W.8 

### or aatioa auutod by tlwr 

### WIna . ët hef 8ro OS l p blI0 O at=*, ,ad 8mh es pmtd8 PUXOri. t0 &WYOlUWUt~ -8.- -