Honorable William 

Criminal Dlstrlct 

Vlctorfa, Texas 

Dear Sir: 

C. Sparks Opinion No. ~-691 

Attorney 

Re: Questions concerning 

jurisdiction of justice 

court In cases by 

Independent School 

District and City for 

personal property taxes, 

each in an amount in 

controversy of less 

than $200.00. 

You have requested the Opinion of this office on the 

following questions,pertaining to the jurisdiction of suits 

for delinquent personal property taxes by an Independent 

School District and a City, acting together, when the amount 

in controversy in each suit Is less than $200.00, and there 

are no lien foreclosures sought therein. With your request 

you have s'ubmltted your brief with authorities and copies 

of previous opinions issued by this office, NOS. C-757 

and V-1332, in support thereof. 

Questions Presented: 

1. If a suit 1s filed by an Independent School 

District for personal property taxes, the 

amount In controversy less than $200.00 

Including taxes, penalties and Interest, 

the District seeking personal judgment 

only, not foreclosure of any liens, is 

jurisdiction for this suit exclusive in 

the Justice Court? 

2. Must a Justice of the Peace accept personal 

property tax suits when submitted for filing 

by an Independent School DistAet when the 

amount In controversy 1.9 within the jurisdlctfon of his court? 

-333i- 
Honorable Wllllam C. Sparks, pag 2 (M- 691) 

3. Has Opinion V-1332 been overruled by the 

Office of the Attorney General or is It 

still the holding of the Attorney General's 

Office that Article 7345b, V.C.S., does 

not apply to delinquent tax suits for the 

collectlon of personal property taxes? 

4, Where the State and County do not have a 

lien for personal property taxes, are they 

a necessary party to any delinquent tax 

suit brought by an Independent School 

District for the collection of personal 

property taxes? 

5. Can a Justice of the Peace, as a condition 

,precedent to the filing of a delinquent 

tax suit In his court for the collection 

of personal property taxes, the jurisdictional 

amount being within his court, require the 

attorney for the School District, who does 

not represent the State and County, to 

negative the existence of State and County 

personal property taxes assessed in the 

name of the defendant, before he will 

accept jurisdiction of his court for 

filing of School personal property tax suits? 

Insofar as Victoria County IS concerned, your question 

Number 1 Is answered In the affirmative. Article V, Section 

19, Texas Constitution, vests In justice courts original 

jurisdiction In civil matters, 

where the amount In controversy 

two'h&&ed dollars or less, exclusive of 

Is 

Interest, of which exclusive original jurlsdiction Is not given to the District or 

County Courts; . . .'I 

However, It should be noted under Article V, Section 

22, Constitution of Texas, the Legislature is empowered 

to grant to County Courts concurrent jurisdiction with 

the Justice Courts. In some counties, the Legislature 

has so provided, In which cases exclusive jurisdiction 

in the Justice Court would not exist. We find no such 

statute for Victoria .County. 

-3332- 
Honorable William C. Sparks, page 3 (M- 69'1) 

Your question Number 2 Is also answered In the 

affirmative. 

reauires 

Ru.le 534, Texas Rules of Civil Procedure, 

'When a claim oi?&emand is lodged with a rfusf.ice 

fo6 suit,, he shall i~ssue forthwith cltaiion& ---.I(- This 

ministerial ilct by the justice of lnltlat;lng asuit Is 

not discretionary. 

Our answer to your question Number 3 Is thatOpInIon 

No. V-1332 (I.9511 has n6t been overruled and we adhere to 

the holding thereof that Article 73&b, Vernon's Texas 

Civil Statutes, does not apply to delinquent tax suits :for 

the coll.ection of personal property taxes. Mexla 

Independent School Dl.strlct v. City of MexlaxF Tex. 95, 

133 S.W.~-(~39). 

Your question Number 4 is answered In the negative. 

The State and County have no Interest In the subject matter 

of the t.ax suit of the School District and City, of such 

a nature that 1.t Is necessary for the State and County to 

be parties in order for the Court to grant complete relief 

to the School District and City. To hold that the State 

and County were Indispensable as parties when such suits 

were filed by the School District and the City In the 

county or justice courts would be equivalent to dismissal 

of such suits because of the lack of jurisdiction of the 

State's and County8s claims. 44 Tex Jur 26. 153-156, 

Parties, Sets. 1.1 and 1.5, and Attorney General-Is Opinion 

NO. ‘c-757 (1966). 

Your question Number 5 ls answered S.n the r?egati.ve. 

Tne causes nf actl.on sued upon by the at;torn~y.collectlng 

the taxes fog the School Dl.strict and the City are lndependent of any t.*x cl.aLm the State or Coun~ty may have 

agaifist Lhe defendant. The justl.ce of the peace has no 

duty o?! authot-l.ty to d.!.r*ect: i:he fil.ing o:f (?l.a:l.ms l.n any 

court,, even in ant;icSpation of avokl.i.np, a multLpl:Lcity of 

suits. :T.n n-ltt:ers of con~soll.dat:l.on of Prluses of action or 

joirlder~ of p:~%:l.es the aut:ho!v:l,t;p of t:he justl.rr? extends 

only to claims 01' actl.cns a:l.regdy on hl.8 dar:ke:f:. Rules 174 

and 41,,, Texas Rules of C'l.vi:l P:rocedure. ..~ .._. .-... ..-._.."-.l_ . . -. I"-..-...- ~b..... -I 
Honorable William C. Sparks, page 4 (M-691) 

The docketing and Issuing of citation upon 

such suits is a mandatory ministerial duty of the 

justice of the peace, 

The State and County are not necessary and 

lndlspenaable parties to such suits and the 

justice of the peace has no duty or authority 

to direct the.flllng of claims .in any court, 

his authority as to joinder of actions and 

parties extending? only to suits already on 

his docket. 

Prepared by R. L. Lattlmore 

Asslatant Attorney General 

y General of Texas 

APPROVH): 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

Kenneth R. Nordquist 

Gordon Cass 

Roland Allen 

Ronnie Carr 

Meade F. Griffin 

Staff Legal Assistant 

Alfred Walker 

Executive Assistant 

Nola White 

First Aselstant 

-3334-