## 845

OFFICE OF THE A‘ITORNEY GENERAL OF TEXAS **AUSTIN**

Boaorablo Tom I, Bartl4y crlafna1 Distrlot Attonlsy 

### Eieal&Ocoullty z;binburg,Texas

10 

### l ntitlad

pi1 a, LWJ, matfinr whlah we

ioreolceure 5alo tare t&4 

## orall llsnr an6a&h tar taxeo a&nst thr prcperty sor th4 year 19399-3. Ir suit OatIbeRaintolzIed on 1939

taxoe wbloh beooim doliaquant, 12 not *id in full on or baforo January 31 1140, 01~Pabruary 1, 1940, is 1;s. Iiall mtltlad to **trio** maam 

### a~srion ivith rsiorezce to suah taxss a~ solleotad as 011all other drlbr,usnt toxos?n
Ysotion b of artialr 7336, Vomon’o :anotated Civil YtatUte8, maas, in part, aa i0ll.ow8I

*All poll taxes UnC all ad valoros taxes, uniooo one-half (h) thereof have b44n paid 08 or t#r0r0 **m~oiia4r th5xt14~**  a0 horslnabove providad, ahall become dolinn;uentif not **p%ld**

### prior **to** tabmary tlrst 

### of **she** ysar next **4ii0cosding** tha par r0r vthlahths return of &he asr6suiiant roll8 0r tha county are mde to the Coniptroller 0r Publio dooounts. . .m Artiols 7Z24, Varnca~s Anmtatsd Civil Statutes, Tead3, in part, as I-ollowa:

*During ttmmonth of JurJ each year, 

### or aa soon t&.rsaSter aa praotloablo, the oollsotor of taxas in eaoh oountp ot tnis 

### State mhall ~41 to the tu roll ed.brs~aOS eaah~ ownor of any land5 **or** lots 

### eituated in thr 

### oounty a

### notios siiowlng th4 amount 

### of taxer delinquent or past tie and ung4id agat?ot all 8-h lands and lots as showu by the dsllnnguMt tax reoord of **TAO** oounty al 

## file in **the** orrio
or the tax oollsator, a duplimits ot whloh &all also have been fllsd In **the** offA of the Oomptrollar of the State aonroved by auoh oifiae. but failure to send or~~eoolre &ah rottoo &all

-- bsn~so to a oiIX%-iEZitW TiEK 3iZ **~%~a~o-o~ln** a bris??fo~tlon oi the landa WIZ 

### late app&.ng delinpmt in4 the various atma or amounta bus

## egafnnst. &oh lands an4 lots for eaob year aa they appax to be dellnpuenti acocwUn~ :o such raaord~, and it ohs11 also r40 te that 'anloosthe owner or auoh lota

‘or leni; dseozlbsd thrsin &all gay to **the** tax oolleotor tlkaamunt of t4x44, interest, nalties and aosta **set** forth 5x1such ootfoa Y thin rthirty **tiyS f22OE~**  **the 6C%tt3**  **Of EOtkl4,**  that **th4 Cotiaty**  **or** 

# distrl.3tattorney will **instltuts** 

# suits for tho oolleotioa OS sunh LX.UO~Sud tar the f01~4li1~ur4oi the aoa4titutionQ liea syninst suo!ilands acd lot5. . .? (Undarscorina;ours)
Artiolo 7326, Vormn’rt ¬&tad Oivll &tut4s, rwdo, in part, am r4m0u5r



### Vhsnever any tares on rsal sotate h3va bseom dslhgmnt it s&121 be **t&a** 

### 6uty or **the** 

### oouaty attorney 

### upon *ha ex?LratLw 

### of tha thirty riaysaotias pravldod for In the two **pre** 64dlng articles or as mcm ther~aft4r **a5 &a**  tioabls, to iii0 euit In the

### name of the stats of T4xas, in the dietriot **oourt** of the **wunty** *hare sush rcrrrl estate 13 situatsd, **r0r the**  total anount or **tams, lntsrmt,**  penalty tin6 **oootrr t&at**  **hays rac-aia~**  **UllpalC rar**  **all years**  sinks the thirty-first CAY of Ceoezber, 1908, with lnterust ooqutsd thereon to tha t&s firsd for tliutrial therbor at the rata of sir per 0-t psranma,and shall pray Zor judgasnt for the paytint of the ssvo,zala%mnts 40 speolfis6 tiierd.n un& &own to bs due and unpaid by the 

### 46linzpmIt tax raoarrds OS aaid oounty and .a140 that ailohiand bs sold LO aatisry BB

### 4 f JuLgzkxxtfur all tame, intermt, penalty and h303ta *ani ior auoh other miist as t&a state ~r;tybe entltlwi to under tL4 la*iand fact4. , .,I 

### Under the 

## pro~lslans or

## Section b, xrtiole 

### 7336, sup, 72~ la& ad valorim taxa* are now delinquent fn those lnatunces w&hvmona-half (jt) of aald taxee wsr8 not pal6 on or belore Novemlar 30, lQ39 and wham theywbro not pal4 in full on or 

### borers Jtmuary 31, lp40.

that bring ths wnth 0r July or RS soon tlw;aaftsr as la

ArtLole 7524, supra, aacmg other t:-iaF;a, proviae~ pruotf~ble, the 0oUsutor of taxaa shall 6&L to the tax roll **s&Q408** OS the deliagmnt tax ownsr a notias estting cut the anrountof deUnnl:uent**taxes.** This Artlola iurthsr pmvidss that euah notiaa shall aontaFn a provlaion that, unless said belkquent teJas are galC wlthln 30 days from the date of th4 notlas, the oounty or distriot attorney '4lJ.lGonora3la Tom 1. Sxrtley, Fag0 4

lnrtituta a suit **r0r the**  **001100ti0n** 0r 8nia 

### t3xlbs. xrtiCl6 722326,

supra, 2xmsa~

otksr t;in&s, provlIcea that the oounty attorn63yShQll iilh s'2l.t ror all deliil$UUltt.4xszl CiidCD raal 83stat.u ugoa 

### the axsiratioa 05 the 30 daajrs not108 aa j;mvl&e6 r0r la 3rtt~lb 72.24,**3upra.**

Prior to 1123, **it** ~58 halO

## that the 

## giving or the noticr, fu grovldsd for inArtlola 7324, aupa, was a prere-,uioltsto the malntsna,?oe 0r a 

### suit by tam skits 

## far the 

### ooll~otlon of delln.;usntad valorem 

### tame. Iiut 

### Y. State, 110 Texas &04, 217 9. x. 1034.

"The 

## plalntirr in srror amtends that, by 

## tkaabove statutory ~rov19Lx3, tia :i+ine of 

### ihogrsacribsd notloe to the **reoord** owner la cat3 a oondittcn psaedent to a foreolosw suit; ala that, slnoa suah **ccmiition** greoedent was not **mst,** tha 10a in abatuent eb:~~ldhave bofwlSustQlIlsd. E**t** till bo obsarrab that fn drtiou 7324 it ls provided that 'failwe to soat or

## rtsoefw3such

## notics shall banodartitn;de to a 

## suitbroughtPor

## tax~a.~ kooPti&.mlly psyns~6 in the ymar 1915, t&o 

### #tatlAd waioh -101cozstitutma art~ale 7324 Bid not oopicainthis pmvislon. If the auid 8krtufe, ass it rms ori&wlly 

### anooted, had reai~lnec). tazlaadeb,there &Aght

### hara bean scma foroa to the

## ccmtmtio::.mdo by 

## t&a

pmmrr in 8rror, POP 

### in the year 1320 the &a~waa Court had before it t!loori&txl stat‘ltg and ha14 that the prsserib~d mtice uaa a oondltic;n~eoac0rit 

### to

## 3roraal0sa cit. ant 

## Y. state, ll0 ~2s. 204 217 3. ii.1034. However, after the Eeclsicn In that wwe was barxioQGcwn, the 

### La8lslature, in the 

### year 19E3, so ariionded said 6tatr;teaa to onrbc*o@sit&in its tom8 t&8 g+Povlsim lart ;ucted. Aott SOOcnd callaa sss3,ton,1.123,p. 32, 0. w. It ia to h, ~reoumd that tL10 e;a~Wnt 

### wastide In view of the hold-

- of the &prerns court In t!# tlunt Caw, and

### “It is earnoatly eontended that tie praYISIJ~ in qs3stion ?YP 

### rsfamaoa ti, sdoh Gafanoe3 

### PSgo

## trjth8state~a 03~3% 0r BatiOn, and xot to toter&it or the atrta to 

## au. The pm

## viai deo~ree that 

## raibr%to &?a the not.103 

### ~h11 te 910detsnla to a J::Lt bm*qht r0r 

### tares. Thin 

### langa@ ia 

### s:UrIoIeztly o@=ipreheMlva to exalude troa 

### tns reoord omer any 31~~ lookIng 

### to the dateat of a tax suit, 

## 05 aooount 

## of a 

### faIliie of the ttxxaollsator to ;orfc-rxi his duty ~9 

### the atatnta 

### p-d3oritoa; anQ 8uch exolusiun i3- ;~lLss that the presorl!eQ rx&ios &GA! no ioa,;ar 0wtitm a 303dition poeat t3 a aqat for 

### taxas. T&Is lql1ociti.m ncy.iirera 

### addrtIzn;tl. strength rr05 

### tka pre~uasd r30t t&bit ths u~gisla

### turo haQia icing tha holeins ci Zha ;iipxi8 Gc*art l.5 t!aoEunt 

### C&S%* i3asi&a, as the stzt,lta staod -whenthe i,e⪫lre onfie tc z1~6cCit In 1323, It 

### 216 i-d 

### S$iiBthat th8 OAbSiGn Gf 

### tie t33: OOZES

### tor to pd0i72 

### his thty, u:th rsspzat to sc.Ld notlcl?, xas t0 aomtitcta a tktr~3~3~ to tha statds 

### ca;i;12 of nciL::n a&.nst the ;Iroprty oxmr. smhill Y. 

### ~;tate, ll.5 Tax. 258, 280 S, 3. 7’32; State v. iieath (3~. Oir. 

### Agg.) 220S. ii. 567. The LSW rrja~.~~a tiut 

### tho La~lsla~xre rrrdarstaod this sha f -~ .~< t ~~sn~.cQthe statstd In 1921,, an%that the Frovision In c,iicatlen was i.zrarted for a useful purpoSJ* cd my :aeii prpsc tL;cprovfaicn could powLbly soroe foatito ran&earuaavailnbls to the propssty awxer ths FrIvIlajY of P~vti~ 12.5suit abated on aooount of the tu collzctcr’~ Csllz’,uancj.”


## tare3 to silt for rr0i5 the althdi;JL rill not It is 

### alear that tnc ralluro 0r tie 

### oollootor 0r



### aecd o=t the uotloe 111question will not 

### defeat tL:e dellqu3nt tares. Pm& reading the last sentence &bow ywtet! oplnicn, MBreeai: the cnccluslan that, 

### f~:L;;;‘n to smt: or roaalv0 ths mtlaa in cusstim 

## ei3r0rittat wat for 

### dalin3mt t~rda; n8verth0les3, 

## 849

## 850

Eonorablo Tos L. Bafblay, Page 6

a suit for 1939 delin~uant taxus oannot bemaintained ulitil thi,rty&ys after the notioe Is 2ioaa or oould have boon girsn by tha colledor of taxer to the delinqm.& ~rop3rty oml8r. ;(absllave that this eontantion la sup

### ortdd by th0 Iwgaga ln iUoe et al, T. Stata et al. ?civ. hpjl.1929) 20 3.3. (2) lOtX%,'whi0hread8 as foll.oiru:



### "By IL 3. art. 7326,

### Itia aade the duty of ths oountg attormy to laatituta suits to oolleat tKxea whioh have beacae 

## deu.Ai,uellt, but suoh 8iit3 are 

## notto bs

## filed uutil after the 

### expiratloa of 30 bnycrfrom the giving of 

### th6 notioe to the ownar~, a8 pmvfaed for by 

### artialeo 73Z4 ahd 7325."
ahat we have 

### said tk.usfar appllee only to the 1939 aa valoreatazes whioh baoaza delirquent on irebrarap 1, 1940. It sould autimthat as to these taxes you are uadar na duty to mAntain a suit tbarsrora until themith 

### or X’qkzt, 

### 1340, at the 

### earSant, whara thasream no taxes 

### ealin:luent ror pior yaars. mmmfsr, if you ara fnpleaded in a tax 

### suit by another tmlng unit 

### or you join In a suit bSaU&ht by Mother taXia& Unit, **YOU**

### BU8t **Of ne!w3.%Slty,**  **in** oluda the 1939 d0llzquueat

### ad valoram taxes beontwr 01 tha **QlWiSiOAB** of SsOtion I.0of MtiOls 7345b. Said 

### a6Otion reads 

### a* 

## r0um8:

"300. 10. The purohaaer of gmporty sold 

### ror taxes In suoh ror0el06ura suit shnLltak0 title frae and~olsar Cs all lien8 ark olalur f0r taxes agalmt stih proparty delfnl;usntat the tia 0r judpmnt in aaid suit to any taxhg 

### unitwhlah *#asa +rty to aald au5.tM whfcsh

### had been oened with oitatisc la 

### said sit aa reqd.rQd by this haten ('Jcderaearingrrjrs) 

## It I8 0’~sO~~,A~QA

tiat 8 s*uit

## omnowbe riled 0r 

### .a juqp3nt 

### oaf8now be taken ior tax63 

### dslhquent ror ths 

### year or yeart prior to 1939. 3aeause of the grovl

### aions of daotkm 10 of hrtlela 7345b, supra, the 1939 tars8 xnustor na0assity ba icol;lctad inmy $&nant takasn

## at this t-bath '$ia

think that Afilole 794Jb, augra, further oontauaplatas ?&at a suit illed for dsllrquent 

### tams shall iiloluda 

### alltaxa d8lim;ua-h at 

### tna the 

### of therliling of thssdt. Bar thesa raasoaa 

### woadvise you that, in tiioss lnstaneaa v&are thors are 

### taxan dallnrluantfor ysara prior to 1939 in

## 851

Zanorable Ton I,. 31-?&y, Aige 7

addition to t!io3e 

### dellnquant for 1939, you oan nowmaintain a suit for all of t&e delinquent taxad and a JuCgmt 

### 0911be 'd'dn at any tine.

$6 think what we have said 

### t':u.a rar axwern your first r,uosti;n.In asxwsr to your aeoond 

### c;uertLn, we advlee you that 

### ii a &d@mxt ls taken in a delinc;wnt tax suit after 

### February 1, lG40, in Hsuit 

### brought pursuant to the prodslow of Artiole 754%. 

### stqra, an& wMah judgstmt 

### doea not include Xx deit?%Lcnt tses for 1939, wkbh, undar

### the grovhlonr of hr:icio 7536, Seotior: b, bsolss dtlin;wnt on 

### PebrJary 1, 1340, the prohassar of the poprty at the toreclom..rasale 

### takes tha ~b;l~rree ati olsar Cfall liens and ohisis for tams azaainst the property f~l- the year 1933. ii%5 OW O&liOA 30. 

### 9-1670.

Xn ooaneati-n 

### -withyour third cpesticn, you In-. rorJaua ln your Letter that u. Ii&l1hae a oantraot with EidalgO 

### county to ooliaot aelim.iuent t&me and that the 1939 dOliIl;WAt tares are to b6 inoluded 

### glthin 'AS term 

### of tm oontmot ss emanas a suit rurybe maints&md~thcrson.

~3OAiASe Of th8 prQVidQA8 Of d?tiab 73455, S-SpS+K,’ 

### a strlot burdari lr piaCed upon the tax Collecting ng8aaiaa to see t'ilat all tams, delinquent at 

### the tim OSJuQmmt, are inoliided in tinyju&pnnt v&enthaz particular taxin& Iunit Is a pwty to a suit in 

### whloh Judgment is taken. I@. all is uniier a duty to 8~8 that no Judg*nt is taken 

### ror delinquent taxss in uhlCh Eidal&o County ia 8 prty LULlUs all delin;umt taxes, both oounty and State, and 

### lnoluding thone tetxus dallm;ut?nt for the 

### year 133E, are inciudsd within sold Judgast.



### 'de quote at length from the oasa of Um.la fadependent 

### Sohool District v. City or Uexia 

### (Aaprsme Court) 133 5.
ii. 

## (2) lJ.83s 

## ru4wii8

### iionorttble ToBiL

. ffertley , Pnga 6

'It is rurthsr contended thet the .:ot1s unoonstitutlonal because it violates thr provisiona of Artiol@ 3, 3~. 55, 3nd iictiale8, 

### 340. 10, of our State Cmstit~ti.3, 

### Vernon's Ann. St. Theas ArtLoles read as follcws~

"Art. 3, MO. 55# 'The Le#slatva &all hays no **pow4r**to release or e.xtiqui3h, or to 

### aut!mriztthereieadng or extingul3hZng 

### in 

### wholeor ti part, the tidebtwkxss, liabflity or obllgatIon of any coaoratloz or 5ntiividua1, to thla State or to any county or defir?edsubCivioian th4rsof, or **ether** Iounlaipalcorgoratlon there&x, exce **t delin-,wnt**  taxes rrhieh**imsve** besn due for a P

per od of **at** leaat tan 

### yaars.*
'Article 6, ooo. 101 'The tB&hture ~hsll ham no power to ralaaw the izhabitar,teof, or propsrty in, any oounty, oitp or town Srom the payumnt or faxso levied 

### ror State or 00unty p'irposes, unless in casz)oi &mat public calanit-j Is any such county, oity or town, whan such 

### mlsase my Ssmds by a vote of two-this&j of each iiouae or the L4&a.aturs.'

"Lo this oonneotiun, it is cijtcix~teaded that 

### tha statute under 

### 0iinsiCeration u~derta44 dir4otl.y to 

### releasemy **tnxos** 

### toanyme but it is oontendod in sfleat *&at shoe ths Aot authorizes the plaintiff to Join as defendants all otk4r taxing units him$ng lfans **a+iast** 

### ai4 pop erty an4 tither 

### ~ruvlc;ua that the p*urchaserof 

### the jcopertgnerdnt suoh rorsoi0aurs sale shall 

### taketitlathr4to rr44 0r sil liam3 ror taxss owing tit14taxln; untts tbst 

### were pertios to tho suit, it is possible ror ti43 

### repasai~2istivss 0r
a taxlag unit by 

### railint; to apgecirmd 

### ru4 0lnlrJ rot t&s term dw to thareby mlve mi r&wsa to the propertj-owner the 11~ for such taxes. ;i'b 

### reco~lts that it is w4sibl4, under the A& 

### Tii c*ws on, or suah n;pr444nta~lves, by t&sir once

### Iassr.e.43 or otbd~~is4. to ail to proD4rlp rora01034 th4 114~s h4lc-Zby 

### the tnxlng units whioh they rspmsznt, but this danmr inherant in all 

### ~ovoraantal functla4s&fo&ad by huaxm agents. It 

### hss slw'9y3 ties-. possibly 

### torao:n5b3- sisner?’aarts by failti: co 

### amoss propH+y at

## 853

Honorabla Toa L. 'rlnrtlny, 

### Page9

its PU.l vaha, or fez attmneys 

### by failing to properly p2v5 

### up their 

### aaaeci ~ZItax salts, 

### 0r ior juror3 

### bjrimproperly resolving r,ueathns 

## 0ttact iawar of the 

## taxdebtor,to thrsby tqrlve a

## taxing unit 0r it8 but tha aera existems of thfs’poasib uat dues, 

### lity doas 

## netrmdsr 

### all our tax laws unaonstItuti:,nal, 

## It la erosu3sd that all. nubllo ofrlclalo 

### will honcrstly D4rrOrfi thati 0rri0m dutiris, Jade

### aoa v. Polk IA.7Tax, 73, 297 S. 3. 2x9, an&the stata 

### azd'ocin~tltutisnal provl3i:m in :iuesti;VI

"iihen so 00mim0a, the a+atute is not un

### c&itutloml on the gmumls st&ed. 

### This 

### axaotoootuztisn Ma8c&a in t&o

### a38e 0r 

### ;;lllaoy Couaty Sataf Control md Gaprmmaat Dlat. iuo. 1 VDLewis, Tar. cir. A?>., 1.19S&. 24 l59, and tha SanAntcmfo Court in tbt oase. in an oAni:m by Aziocinte Justioe 

### Slatcon, **orsriuled** 

### ths-oontuntlan. xi ti4 dstuto is 

### followed and the 

## orrlasr3 

### p3rriomthotr &AT” y ea they am presumd to 

### 40. 

### itfill be i;nws~Ibla to astiar any spsofal 

### bjrefitunthe tax 

### debtor.

. .*I (Lhdmsoorbq 

### sx3) The cmnty and 33-e will lose tPair llans ror 

### 1939~elin.g~~nr tax45 

### in those oasas where they are p4rti48 to a salt uzeerain a jai,g~ant 

### iatakaan &at sxoluds4thesaid loss delln~qsnt tams 

### uncsrthe plsln grorl3ion oi 

### 34otion 10 of Arttala 7W5b, su,x-a. It iS Ztr. &11'S tilttj't0 084 

### that ci3 lii3n rcr iii-i33333 t&x53 is not 

### lo&. 4%suit can nwd bc 

### r-zzF::t-~lmdfor tSe 

### 1333 dellngmt taxes in the mnnap herein Intiiostod. ;h'4

## mat say,tbw3rcm, 

### that22,Hall is entitlsc to the o~s3iia on 

### the 1359 Qelkrrgwnt 

### taxes aaoorGlilc; +a t!! tcr::s of hia ccntraot.