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# TEEATTORNEY GENERAL

OPTEXAS~

PRICE DANIEL AUSTIN 11.TEXAS #.TTORNEYGENERAL Novamber 17, 1950

Han;.S4m Lee Opinion No. V-l 123, Cmmty Attagneg BtwAosia county Re: Legality & accepting do&nAngIeton, Texas queqt rchool district 01)roul district taxau when the teller omits Wces &Fred by lin&tal3ar MC. I.&M Mcrr,

Your rsqueot lo* rn opt&m pwans&* Uu ttilajq q-r- (bans:,

“(1) kuet the Tax Collector **ef B~aaosb**  **County,** Texas, teccive a tender for payment ofdelinquent taxes whore the same or&s pryment of those trms which are barred by&tmitation u&M Article 7298, viz., road district taxes 4nd school district taxes mert than ten years delinquent 7 “(2) In the event ti~&tit is held that the Tax Callector mugt accept this te!nder of tax moneys, must he hue a receipt tothe taxpaydr for the same?

“(3) Inthe evant he must accept the tax moneym 45~3 issue a receipt thorefar, would the t4xp6yer be entitbrd toa redemption certificate ifall of the taxes were paid by the taxpayer with the exception of tha common school district or road district texes delinquent for more than ten yaars 7n Your first question has heretofore been answered by this office in Opinion No. O-4495 (1942), a copy ofwhich is herewith enclosed, Tha conclusions reached in that opinion compel a negative amiwer toyour first question.

Since OpWon Q-4495 (1942) was rendered the Supreme Court ia 1947 in the case of Sam Bassett Lumber Co, v. City of Houston, 145 Tex. 492, 198 m) d f ’ It 1 ttl d m that Article 72911,V.C:Sf, is a stat& o: ifrn%ti% wehicthh goes only to the remedy available te the taxpayer in asuit for taxes, and does not have the effect ofreleasing or extinguishing the tax liability,Hon. Sam Lee, Page 2 (V-1123)

It is quite true thaatunder the 1932 amendment toSection 55 ofArticle IIIof the Constitution, the Legislature could, If it desired todo so, release or extinguish this tax liability; but**Ar** ticle 7298, last amended in 1931, fixing the ten-year **statute** of liaitation as to school district and road district taxes, doer not kve this effect. The Legislature, however, in 1935, pursuant t@the authority granted by the 1932 amendment to Section 55 efArticle fgf of the Constitulion, did release and extinguish all ad valorem Wce$ due the State, county, municipality or other defined suWivislon that were delinquent prior toDec,ember 31, 1919, by the etractmarU of Section 1ofArticle 7336f, which reads as follows:

“The collection afall delinquent, ad valorem taxes due the State, County, Municipality or ether defined Subdivision that were delinquent prior toDecember Jlst, 1919, is forever barred.” The language **of**tkis provision ef the statute is wtte different from the language used inArticle 7298, fixing a tan-year **statute** of limitation as to school aad read district taxes. The languaee of Section 1ofArticle 7336f is, “The collection afall dalinquent, ad valorem taxes due the State, County, Municrpality or other defined Subdivision that were de’tinquent prior to December 31, 1919, ia forever barred”; whereas, the langua,te ofArticle 7298 is, “ao it hall be bkought fer the collection e delinquent thxes ofa ScEaaol gst:ict OrRoad Distri,ct unless instiNted within ten years firm the time the same shall beclme delinquent.”

An examination of the iti1 mntext of prior opifiose of this office, referred to in **your** re$@est, do not conflict with our OQlW ion v-734 (1948), pertaining todrainage district kaxes. Thfs opirnion **was** confined exclusively to drainage district taxes. As held in that opinion and the supporting authorities cited, “Such districts are created by constitutional and statutdry authority, and exist seprate and apart from the counties wherein thdy are located.

. . . Ia the abaesce of some statutory authority requiring the taxpayer to pay his draina@ tax, which is a separate tax and secured by a separate lien, at the same time he pays his State and C@unty taxes, such a requirementis unauthoritied, notwithstanding his d,rainage tax is upon the same tax roll as the State and Ceunty taxes.”

Our negative answer to **your** first queotion makes UINC**essary an**  **answer te-** **your scccd**  **and** thfrl questfogs.WIomSam Lee, Page 3{V-1123)

Article XW8, V.C.S., is a statub crf~bktotbn that goes tothe rswedy available toa taxpy@ in a suit to collect school and road district taxes, and does not have the effect of releasing or extingukhing: such taxes. I is tkieyofme proper for the tax ce%l~~tor to tiej;tuaetaaccept State mid county taxes WNhaut ‘the pay- &b&%$@ afs,qhai%land road d&tricF taxes aesessed otlt&e 4&m@ r&l, e+.Wsbhauglrthiblatter are &liW+w&$kfat tstil ycats 194fwie.

PRICE DANfEL Attorney General,

APPROVED:

w. v,, Geppert Taxation Division Eve,rett Hutchinsen Executive Assistaht I$.P. Lollar Assistant