OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GROVER SELLERS 

..,-ro~~rr GLNERAL 

..’ 

#c’ 

iionorable ii. Pat &dwerda 

12lvil Diatriot Attorney ,, 

Dal188 County 

ii800148 Suilding 

D81188, 'Poxa8 

Dear sir: 9pinlon IJo. 0497

Eta: whet are the oo 

. 

Your requkat ror our 

read8 ae rol.lowa: 

the correot 

8uit8 riiba 

0r Dal168 for 

qwation hvoha a0pa8 upon ths 

ion or our statutaa rslatlng to raea 

ana ooata to b0 0hsrg0a under what 

00 deem8 a 'S~olal Statute’, and the 

oonatruotion of our ganernl law in regard to 

irea to be oharged by the county Clerk, and OUT 

ofrfoe haa been unable to find any deaioion oanl truing auoh statutea, we reapeotiully sub&t to 
. 

;;onr ii. Fat bduafda, mse 2 

pour 0rri0e our version or the law perteining to 

said queatlon and at the eaw tima amok adrioe 

rrorP your orfloe 88 to the oorreotneaa 0r our 

aoiloluslon. .1 

,c” 

we have aueatea up the law Ofia rfna that Chapter 10, H. s., doallng with delinquent taxes; mgulater the prooedum and ieea in land tax aultr only, 

and &iv* our raaeona 88 roUon8: 

“1. Artio1.r 7319 derlnea real property. 

Itvery artiole fn thi8 ohiptar, rhea a ak- 

*Lanbr or r ota, 

traotr, real estat.4, ato.*, and in no lnatanoa la 

personal property losntioned. 

93. lutfola 7326 a9818 rlth 8uita to ronoioae 

llenai thera bein no lien 0~. porronal property until levy la made by l h o r irr or oonatable; a suit, on 

&WWOnal property tax.88 i8 a Duit in peraonam, while 

a suit 08 real property ia in rm aa wall aa peraonem. 

-4. nrtlolo 7332 8Ot8 out the rwa 8liovmd the 

diatriot attorney, the aJ%erifi or oonatabla the 

diatrlot olerk and the oounty clerk (it wi2.i be 

notdi #at the oounty clerk ha8 oertala dutle8 to 

poriom fn regard to the ooll~oti~ br suit Of real 

proparty taxsa), leaving out any orri0Or ot lnrertor 

oourta whloh hao6 jurladlotion or praotioallg all 

personal property tax l ult8. 

*Then w take into oonaiaoratlon that Artlola 

7297 apeoirloaliy deal8 with l ulta inatltuted for 

the reoorery or all nronog duo the atate and oounty 

aa tsxea au ana unpeid on personal property, together rith the raot that Cuptar 10 with tha AAtlolsa quoted above, it ia olaer that the Lsglalature did not intend Ior Chapter 10 and the 

nrtioler ret out tharaunaer to gorrrn aulta oa 

personal property. 

*Thea again m find that Artlola 7333, whloh 

doala with rear taxad a8 ooata apeaka only aa ooata 

againat tha land to ba aold under Judgment for taxer 
839 

3on. iir'Fat iidrarda, me* 3 

and pal6 Out Or the prooooda Of the aelsa after the 

taxes, penalty and Intereat due thereon are paid, ana 

i.n no oaee ahall the atate and county be liable thereror. 

wTherefore, we here reeohed the oonoluaion that:.'&0 

constable or aherirr, oounty clerk or any inrsrlai 00~1% 

that ha8 jurladlotlon over the amount involred In 01~11 

aulta ror personal Juagnont to reoover taxer on'peraonal 

property are rewlated by the general BOO Ytetutea, which 

Ore ret out and enumerated la Chapter 2, Title 61, it. il. s., 

and eabraoea Artlolo 3913 bhrou&h 3946. 

l Thla being a novel question not baring bean aeolasd 

by oux oourta, we real that it ia our duty to 0811 upon 

your ortloe ror your opinion a8 to the oorreotnaaa or 

our oonclualon,~ 

There are no l peolal atatotea fI.xing the tee8 to be taxed 

88 oouirt ooata in rarer or tha rarlour orrloera prrozxiiq 

aenloea In aulta filed by a olty In the oount court, or other 

oourta having juriaalotlon or the adwuata lmo 1 **a whore euoh 

suit8 are ror the 001100tioa 0r *personal taxeOn, ~01 taxer on 

personal property. Therefore, it la our OpFtlIon that the conolualona 8tda by you in your request are oorreot and that 

auoh reea are goferned by the general foe statutes.