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OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GROVER SELLERS 

ATTORNEYGLNLIAL 
Honorable J. p. Belger, page 2 

control aad ucuqsmnt of the Board of Regent8 of 

the IJnlrer8lty of Texas after lta acqulsltion for 

tha purpo8e of ersotlq buildlog thweon for the 

rarlow l ctlrltloa at the Ualveralty of 20-a. 

will you plea8o adrlre na if the Ualrer8lt~ 

of Texu, or the State of Texa8, 18 liable for the 

L, pa-at of ths dallaqwat State rod County taxes 

dua upw ths proparty 6erorlb.d in the moloaod 

llat and purcbued uabr l uthorltr of the above 

lU8. 

'If you hold that tha Ualrsrsit~ of Texas or 

the Stats of t-8 1s not lirble tar the payment 

of mld dollnqwat Sat. and Countr tuea, then vi11 

you plea8s odvlae mm it It li logal for ths Arreraor ud Collootor of Tues of Trevln Cat&y, Texas, 

to vtrlh frcr th8 dellmtauent tax roll all prop8rty 

nov ovnad aad wed br the Unlvu8lt~ of Tax88 for 

811 of ths ya~r for vhich 8tmto and Oounty rue8 

ue dellawent, by the i8suanoe of canosllation 

oertliia8te8 thsreon. 

*Ii your umvu to the praoedlaq quortlon 18 

affirmative vlth refuuce to the iaot of 8trlklng 

8aid delioquent tuaa Srqa t+s delinqaent tax roll8 

but aqptlre u to the ryht of the Aa8088or and 

Collsctor of tax.8 to do io b7 the 188unoe OS 

cuio~l&tloa eertlfloate8, t&a pleuo 8dvlaa m 

vhat 18 the eoruat poudura to strllco 8ald dellnrpmt tuer from the tu roll. 

(I I . . . . 

soetloa 6 oi Chaptu’U7, Acts of the S?th laglrlaLure, xsgu&r 8uoloa, (1921), pxwvld.8 10 put that : 

“The Comlaslon horde povlded for &all take 

dud8 l.u fu to uoh an6 l ror f lot, blwk, pleaa or 

puloal purehued by them, l ald doed to b* lm the 

nam of the Beard of RoRomta of ths UaiVOrait~ Of 

~8-8 a nd thdr l uwo88or8 in offloo, Sor the u8e 
. . 

Honora&de J. A. Belger, p-e 3 

mnd bemilt OS the llolvormlt~ of Tua8 and the 

3tate of T8xaa. . . ." (R8phUl8 OWS) 

This Aat vas brought into qwstlon ln the sue of 

Co&ran v. Cummq& 252 8. U. 284. At pmgm 286 the court 

arid a 

%m 801a ptrrgome for vhlch th8 land 18 oonbrmncd %S the pub110 pups. Of mutlw th8 aecdm 

OS the atate Uninr8lt~ lot tha enlw~wat OS it8 

&FOUl%48~. Tha property ir blloatoa to thL8 use. 

Tha tire futthmt,thla WC -7 Mt.k MAO lewd1dol.J rod +at, tit&l it 18 put to liwh sue, tlu 

aat uatharl'ser~:lts Irue to gclv8t~~p8rtlor ior 8 

pritato 010 la a0 ry ahage8 it8 8tatnr. mla 8Ot 

maker it rudrtory thit Mam miaiu roillmd br 

the80 roat818‘0h8U b8oabl.r part of thm b\tildliq 

trmd Of the ~IPlvW81t~.w 

aumr~, 8&o t&8 popa 4s .pabxio proparty 

used ior pabllo mwSq8, oeque8tlombl~~lt~l8 em .from 

tuatlm by Artl8lo VXII, ,8ootlon 2, of the CoaatYtutloa OS 

Texas, aad Artlch 7150, Bootion b, Voraom’s Aanotatd Clrll 

88atUt88, 8iP48 tb? firs Of it8 pUPahue -6 dediO~tlOR. 

The tU88 about’ whloh VU 4~lr8 VU8 d8lingUUOt a t the tlm ths prop VU utl q aqqul by tha Ualtrr8lty. ArtlCl8 7172, V.A.O.8., 3WTi&St 

EOV6Vor th8 8ugtom8 OOurt ot TOXU Aa chilcW888 

Courts V. 8tat8, 42.8.,% (&t)‘@& xoti, 68+ 

Whea the title to thlr lraa reverted to 

Chi1dr.88 COUUtY. th#! t8X um fOE st8t8 DvI'DO8vS 

l roltulv8~~ for 8 $ubil.e jnrrpors, rrpd h8r 

3 

bob 

mold by thr coooty fd.lrbirldu8%8 vho .I81 80 

oompl~ vlth .th8 uOatXh8t 0l U&O, VhOreRpg: th8 

tit18 to ths 18~3 r8vrrt8d to ths Coautr ammot 

be burdvnvd vlth taxer due th8 btato da& the 
Honorable J. A. Belgar, page 4 

tlms it ~88 prlvataly ouned. 61 O.J. 945, mnd ~$88~ 

olt.dj 26 R.C.L. 299, .nd 8UthOritl.8 alted.' (Q- 

#l&818 CWO) 

8.. a180 Stat. V. Lock., 219 P. 790, 30 A.L.R. 4qr 

VhWd it 18 88idt 

‘Uhcn property h acqulrsd bx the Stats in it8 

8OV.r.igr 8&&WIltJ, it th.MUQOE bSOOM.8 &801V.d, 

fro&, and rallersd fion any father llablllty for 

tU.8 ~4ViOU81~ l 888888d .&@ti8t it, @Bd vbioh .r. 

upprld rt the tiu it beoom8 80 l oquLr.dj that, 

fram the mount or it8 raqal81~100, th8 p0wr to 

08ffor88 th. 1iaR iN WrOSt@d Or &&Cd. Ths Oh 

Qf tb Stat@ for 8wh tU.8 k.OM.8 mugs4 la it8 

~m~8hip 0r the 280. To ooavlder it further burdened vlth 8U.h lieu, urb to &Writ it to be SUb- 

@.~U.lltl~ @old ff3F th8 -Et th.F@Of, rOStit8 irr 

th0 Sta t. l .u3Lag It8 OYO &WOprt;l t0 mr it88lf. 

OIP coaalusloa that womrty uqalr.6 by tb. 

itit; $8 8UtCU8tlC811y freed frgP fUrth.r l.l@blllt~ 

iOX' t.X.8 ~.viOUS~ 888.88.d wriU.t it 18 8-b 

ed b7 the gut velght of 8uthorlt~ from othu JuriSdiCtiQll8.' 

-It V88 held la l?@lSh v. OIIlver8ity of %X88, 169 

8. W. (W) 993 (volt of error rcfaud), that pmpotf beloug-. 

lq~ to the U~lr ar8ltr ot Twu 18 the pPo&mrt~ d the btat.. 

8inO8 th. &Sn for t-8 00. th. mOgl?tr h8 mug.4 

vlth the tltb, the property la aot aou 8ubjrat to th8 U8a, 

8d WtlEQt be 8.fS.d UF @Old fOF 8UOh tU88. You era advlud 

8180 that Wit&r the URlv8rSit7 Of Tow EOP tb8 8tat8 18 

oblig8t.d t0 p8r the88 tU88. : To rcqulro etthcr to pay t;bom 

vould be mrely trumrerrlng the 8ocu~ iron one pocket to 

andher, olrd vould be a futile this. 

This 18 not to 8ay, htiverer, thnt the tax88 themby kooam aanoelled cu remred Sro8 tba tu rolls ot the cowiQ* We hwe herutofore held, la Oplnloa lo. 0-4956, thtr 

'#either th8 Cmltkttltiao. IZOP th. 8t8tUt.8, 

hOW8V8r, r.l.a8. OT authosirr. tb rd.888 Of WE08lhtiOll Of ad V81Or.r tU.8 vhloh aaCrU.d prior 
Honorable J. A. Belgor, pg. 5 

to thr d@t* 00 Vhiah 8Wh prOp@rtf 18, br much 

po)itiaml 8ubdlri8lbo, 4.vot.d to public use.* 

A?tlcl. 7263, Y.A.C.S., provides for the amking by 

th. tU .Olb8tm Of 8 l.l8t Of &.umWOt Or iorOh.~t tUW.P8,8sdth8t: 

%. t8X QOU8OtO2, UpOtl th@ o.l’tffkO8t8 Of 

th8 8sorir@!..W?8 l OU?t thd th. -8OU -iOg 

00 th. iMOtV8Ut Q &8mWat l.i@t@ bBV0 110 mop8rtf OUt @f wh%ch t0 B8k4 th. t8X.8 UUU.6 -8t 

tbm, O? thU th7 h8VO mOT8d Out Of tha COUmty, 

ti tht 119\mvt7 888 b. tOMd t8 tb8 OOUtJ 

b@m to 8reh PNoU, Oat of whiah to 8ak8 tlss 

tue8 du, 8hUbm utltled to a crdlt o8 fla8l 

88ttm Of hi8 U.OWtS fOP tb. 8E.Ipt8 &Ii. b7 

th8 p.iSOE.. ttiP,CtCW&%&%.@, Or ~orgOr8tiSU OUtlf18d to b7 tlw oC88loner8 cotlrt, u abet. provi&d for.” 

tit&Ok vtao, 88UtlUl 5, ‘I.b.c.8.. ~W14.81 

Ylth raspsot to th. l 8foroement of the llablllty of 

tha taxpayer, AFti@& 7@7P, ~V.h.C.8.. prmldcti: 

"All real mad pcr*oua pr tf h8ld.m aasd 

b7 aaf WSoll Lo ,th18 s&at. 8 hr 1 b. 1Zabl. far til 

8tato aEd couat7 Tue8’au. by the ovaer tla.r.or, 

hdludlo(l tU 011 r.81 l St@ tb~r8Olul. , $?O&JUt7 uod 
Hooorablr J. A. Balger, pga 6 

poll tut ud the Tu Colleator -11 lorr on any 

pormml or real propertr to be found ln hia county to satisfy dl dalinquaat taxes, rry hu to the 

aontrux notrlth8taadi~gi . . .* 

The80 rtatutor ladloato a alear L8gl8latlte latantlorr that taxes 8hll mot be releaoed OP ouaaelled, but that 

tbb dtata'a rights 0halZ be proteatad in evq may pomlble. 

the tuer rhioh beama due upon tbm lmd lo quertloo plor to 

its l aqulrltlaa by the Unfvozalt~ read.9 ootrtandlly rod caawit bo rtrlrkeu troa fnr rolla. Roaourme mutt Iu h4d upon 

tha personal llahllltr of tba prrou mbo mere tha omners or 

the property oa the flirt da7 aS Juauur of tha ~eufr far rhlah 

thetuw 8re ~1iDQuemt. 8ee Duclgrr v. 8t&e, 166 8. W. 

(Pd) 914, br the 8uprao Court.