**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN**  **GROVER SELLERS**  **..,-ro~~rr GLNERAL** 

**.. ’**  **#c ’**  iionorableii.Pat &dwerda 12lvil Diatriot

### Attorney ,, Dal188 County ii800148

Suilding D81188, 'Poxa8 Dear sir: 9pinlon IJo.

# 04977

**Eta:** whet are the oo

.
Your requkat 

### rorour 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 oan

### l truing auoh statutea, we reapeotiully sub&t to.

;;onrii.Fatbduafda, 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 Chap

## ter 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.r7319 derlnea real 

### property. Itvery artiole fn thi8 ohiptar, rhea a ak- *Lanbr or ota,

r traotr, real estat.4,ato.*, and inno lnatanoa la personal

### propertylosntioned. 93. lutfola 7326 a9818 rlth 

### 8uitato ronoioae llenai thera 

### bein 

### nolien0~. **porronal** 

### property un

### tillevylamadeby l ho rirr

or oonatable; 

### a suit,on &WWOnal property tax.88i8 a Duit in peraonam,while a suit 08 real property ia in rm aa wall aa peraonem. -4. nrtlolo 7332 

### 8Ot8

### out the rwa8liovmd**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 oertaladutle8 to poriom fn regard to the ooll~oti~ br suit Of real proparty taxsa), leaving out any 

### orri0Orot 

### lnrertor oourta whloh 

### hao6jurladlotion orpraotioallg 

### all personalproperty 

### tax l ult8. *Then**w take**  into oonaiaoratlon that **Artlola** 7297 apeoirloaliydeal8with l ulta inatltutedfor 

### the reoorery or all nronogduo 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 theLsglalature did not intend Ior Chapter 10 **and the**  nrtioler ret **out** tharaunaer 

### to 

### gorrrn aulta oa personalproperty. *Thea again m find that Artlola 7333, whloh doalawith 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.xingthe tee8 to be taxed 88 oouirtooata 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**awhore euoh suit8 

### are ror the 001100tioa 0r *personal taxeOn,~01 taxer on personal property. Therefore, it la our OpFtlIonthat the conolualona 8tda by you in your request are oorreot and that auoh reea are goferned by the general foe statutes.