845 

OFFICE OF THE A‘ITORNEY GENERAL OF TEXAS 

AUSTIN 

Boaorablo Tom I, Bartl4y 

crlafna1 Distrlot Attonlsy 

Eieal&O coullty 

z;binburg, Texas 

10 l ntitlad 

pi1 a, LWJ, matfinr whlah we 

ioreolceure 5alo tare t&4 

or all llsnr an6 a&h tar taxeo a&nst thr 

prcperty sor th4 year 19399 
-3. Ir suit OatI be RaintolzIed 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 011 all 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;uent if not p%ld prior 

to tabmary tlrst of she ysar next 4ii0cosding 

tha par r0r vthlah ths 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 ttm month 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~a OS 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 dellnpuent 

i 

acocwUn~ :o such raaord~, and it ohs11 

also r40 te that 'anloos the owner or auoh lota 

‘or leni; dseozlbsd thrsin &all gay to the tax 

oolleotor tlka amunt of t4x44, interest, nalties and aosta set forth 5x1 such ootfoa Y r thin 
thirty tiyS f22OE~ the 6C%tt3 Of EOtkl4, that th4 

Cotiaty or distrl.3t attorney will instltuts suits for tho oolleotioa OS sunh LX.UO~S ud 

tar the f01~4li1~ur4 oi the aoa4titutionQ liea 

syninst suo!i lands 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 riays aotias pravldod for In the two pre64dlng articles or as mcm ther~aft4r a5 &atioabls, 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 tliu trial therbor at the rata of sir 

per 0-t psranma,and shall pray Zor judgasnt 

for the paytint of the ssvo,zal a%mnts 40 speolfis6 tiierd.n un& &own to bs due and unpaid by 

the 46linzpmIt tax raoarrds OS aaid oounty and 

.a140 that ailoh iand bs sold LO aatisry BB f 4 

JuLgzkxxt fur all tame, intermt, penalty and 

h303ta * ani ior auoh other miist as t&a state 

~r;ty be entltlwi to under tL4 la*i and fact4. , .,I 

Under the pro~lslans or Section b, xrtiole 7336, 

sup, 72~ la& ad valorim taxa* are now delinquent fn 

those lnatunces w&hvm ona-half (jt) of aald taxee wsr8 not 

pal6 on or belore Novemlar 30, lQ39 and wham they wbro 

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 anrount of 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.l 
Gonora3la 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 attorn63y ShQll iilh s'2l.t ror all deliil$UUlt t.4xszl 

Ciid CD 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 in Artlola 7324, aupa, was a 

prere-,uiolts to the malntsna,?oe 0r a suit by tam skits far 

the ooll~otlon of delln.;usnt ad valorem tame. Iiut Y. 

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

"The plalntirr in srror amtends that, by 

tka above statutory ~rov19Lx3, tia :i+ine of 

iho grsacribsd 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:~~ld have 

bofwl SustQlIlsd. E t till bo obsarrab that fn drtiou 7324 it ls provided that 'failwe to soat 

or rtsoefw3 such notics shall ba no dartitn;de to a 

suit brought Por tax~a.~ ko oPti&.mlly psyns~6 

in the ymar 1915, t&o #tatlAd waioh -101 cozstitutma art~ale 7324 Bid not oopicain this 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!lo ori&txl stat‘ltg 

and ha14 that the prsserib~d mtice uaa a oondltic;n ~eoac0rit to 3 roraal0sa cit. ant Y. 

state, ll0 ~2s. 204 217 3. ii. 1034. However, 

after the Eeclsicn In that wwe was barxioQ Gcwn, 

the La8lslature, in the year 19E3, so ariionded 

said 6tatr;te aa 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 was tide 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 PS go trj th8 state~a 03~3% 0r BatiOn, and 

xot to tote r&it or the atrta to au. The pmviai deo~ree that raibr% to &?a the not.103 

~h11 te 910 detsnla 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 ttxx aollsator 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~gislaturo haQ ia icing tha holeins ci Zha ;iipxi8 Gc*art 

l.5 t!ao Eunt C&S%* i3asi&a, as the stzt,lta staod 

-when the i,e⪫lre onfie tc z1~6cC it In 1323, It 

216 i-d S$iiB that th8 OAbSiGn Gf tie t33: OOZEStor 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.) 220 S. ii. 567. The LSW 

rrja~.~~a tiut tho La~lsla~xre rrrdarstaod this sha f -~ .~ < t ~~sn~.cQ the statstd In 1921,, an% that the Frovision In c,iicatlen was i.zrarted for a useful purpoSJ* cd my :aeii prpsc tL;c provfaicn could 

powLbly soroe foati to ran&ear uaavailnbls to the 

propssty awxer ths FrIvIlajY of P~vti~ 12.5 suit 

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 111 question will not defeat tL:e 

dellqu3nt tares. Pm& reading the last sentence 

&bow ywtet! oplnicn, MB reeai: the cnccluslan that, 

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

ei3r0rit tat wat for dalin3mt t~rda; n8verth0les3, 

849 
850 

Eonorablo Tos L. Bafblay, Page 6 

a suit for 1939 delin~uant taxus oannot be maintained ulitil thi,rty &ys after the notioe Is 2ioaa or oould have 

boon girsn by tha colledor of taxer to the delinqm.& 

~rop3rty oml8r. ;(a bsllave that this eontantion la suportdd by th0 Iwgaga ln iUoe et al, T. Stata et al. 

?civ. hpjl. 1929) 20 3 . 3. (2) lOtX%,'whi0h read8 as foll.oiru: 

"By IL 3. art. 7326, It ia aade the duty 

of ths oountg attormy to laatituta suits to 

oolleat tKxea whioh have beacae deu.Ai,uellt, 

but suoh 8iit3 are not to bs filed uutil after 

the expiratloa of 30 bnycr from the giving of 

th6 notioe to the ownar~, a8 pmvfaed for by 

artialeo 73Z4 ahd 7325." 

ahat we have said tk.us far appllee only to the 

1939 aa valoreatazes whioh baoaza delirquent on irebrarap 

1, 1940. It sould autim that as to these taxes you are uadar na duty to mAntain a suit tbarsrora until the mith 

or X’qkzt, 1340, at the earSant, whara thasre am 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, inoluda the 1939 d0llzquueat ad valoram taxes beontwr 01 tha 

QlWiSiOAB of SsOtion I.0 of 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;usnt at 

the tia 0r judpmnt in aaid suit to any taxhg unit whlah *#as a +rty to aald au5.t M 

whfcsh had been oened with oitatisc la said sit 

aa reqd.rQd by this haten ('Jcderaearing rrjrs) 

It I8 0’~s O~~,A~QA tiat 8 s*uit om now be riled 

0r .a juqp3nt oaf8 now be taken ior tax63 dslhquent ror 

ths year or yeart prior to 1939. 3aeause of the grovlaions of daotkm 10 of hrtlela 7345b, supra, the 1939 tars8 

xnust or na0assity ba icol;lctad in my $&nant takasn at this 

t-bath '$ia think that Afilole 794Jb, augra, further oontauaplatas ?&at a suit illed for dsllrquent tams shall iiloluda 

all taxa d8lim;ua-h at tna the of the rliling of ths sdt. 

Bar thesa raasoaa wo advise you that, in tiioss lnstaneaa 

v&are thors are taxan dallnrluant for ysara prior to 1939 in 
851 

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

addition to t!io3e dellnquant for 1939, you oan now maintain a suit for all of t&e delinquent taxad and a JuCgmt 

0911 be '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 H suit 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..ra sale takes tha ~b;l~ rree ati olsar Cf all liens and 

ohisis for tams azaainst the property f~l- the year 1933. 

ii%5 OW O&liOA 30. 9-1670. 

Xn ooaneati-n -with your third cpesticn, you In-. 

rorJa ua ln your Letter that u. Ii&l1 hae 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 eman as a suit rury be 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 OS JuQmmt, 

are inoliided in tiny ju&pnnt v&en thaz 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.8 3s ru4wii8 
iionorttble ToBi L . ffertley , Pnga 6 

'It is rurthsr contended thet the .:ot 1s 

unoonstitutlonal because it violates thr provisiona of Artiol@ 3, 3~. 55, 3nd iictiale 8, 

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!mrizt the reieadng or extingul3hZng in 

whole or ti part, the tidebtwkxss, liabflity 

or obllgatIon of any coaoratloz or 5ntiividua1, 

to thla State or to any county or defir?ed subCivioian th4rsof, or ether Iounlaipal corgoratlon 

there&x, exce t delin-,wnt taxes rrhieh imsve besn 

due for a per P od of at leaat tan yaars.* 

'Article 6, ooo. 101 'The tB&hture ~hsll 

ham no power to ralaaw the izhabitar,te of, 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 Ss mds by a vote of two-this&j of each iiouae 

or the L4&a.aturs.' 

"Lo this oonneotiun, it is cijt cix~teaded 

that tha statute under 0iinsiCeration u~derta44 

dir4otl.y to release my tnxos to anyme 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*urchaser of 

the jcopertg nerd nt suoh rorsoi0aurs sale shall 

take titla thr4to rr44 0r sil liam3 ror taxss 

owing tit14 taxln; untts tbst were pertios to tho 

suit, it is possible ror ti43 repasai~2istivss 0r 

a taxlag unit by railint; to apgecir md 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 sua h n;pr444nta~lves, by t&sir onceIassr.e.43 or otbd~~is4. to ail to proD4rlp rora01034 th4 114~s h4lc-Z by 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 tor ao:n5b3- 

sisner?’ aarts by failti: co amoss propH+y at 
853 

Honorabla Toa L. 'rlnrtlny, Page 9 

its PU.l vaha, or fez attmneys by failing 

to properly p2v5 up their aaaeci ~ZI tax salts, 

0r ior juror3 bjr improperly resolving r,ueathns 0t tact ia war of the tax debtor, to 

thrsby tqrlve a taxing unit 0r it8 

but tha aera existems of thfs’poasib 

uat dues, 

lity doas 

net rmdsr all our tax laws unaonstItuti:,nal, 

It la erosu3sd that all. nubllo ofrlclalo will 

honcrstly D4rrOrfi thati 0rri0m dutiris, Jadeaoa v. Polk IA.7 Tax, 73, 297 S. 3. 2x9, an& the 

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

"iihen so 00mim0a, the a+atute is not unc&itutloml on the gmumls st&ed. This 

axaot oootuztisn Ma8 c&a in t&o a38e 0r ;;lllaoy 

Couaty Sataf Control md Gaprmmaat Dlat. iuo. 1 

VD Lewis, Tar. cir. A?>., 1.19 S&. 24 l59, and 

tha San Antcmfo Court in tbt oase. in an oAni:m 

by Aziocinte Justioe Slatcon, orsriuled ths-oontuntlan. xi ti4 dstuto is followed and the orrlasr3 p3rriom thotr &AT” y ea they am presumd 

to 40. it fill be i;nws~Ibla to astiar any spsofal 

bjrefit un the 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 ia takaan &at sxoluds4 the said 

loss delln~qsnt tams uncsr the plsln grorl3ion oi 34otion 

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

that ci3 lii3n rcr iii-i3 3333 t&x53 is not lo&. 4% suit can 

nwd bc r-zzF::t-~lmd for tSe 1333 dellngmt taxes in the mnnap herein Intiiostod. ;h'4 mat say, tbw3rcm, that 22, Hall 

is entitlsc to the o~s3iia on the 1359 Qelkrrgwnt taxes 

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