.~, 

TEEATTORNEY GENERAL 

OPTEXAS~ 

PRICE DANIEL 

AUSTIN 11. TEXAS 

#.TTORNEY GENERAL 

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 of delinquent 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~&t it is held that the Tax Callector mugt accept this te!nder of tax moneys, must he 

hue a receipt to the taxpaydr for the same? 

“(3) In the evant he must accept the tax moneym 

45~3 issue a receipt thorefar, would the t4xp6yer be entitbrd to a redemption certificate if all 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 7 n 

Your first question has heretofore been answered by 

this office in Opinion No. O-4495 (1942), a copy of which is herewith 

enclosed, Tha conclusions reached in that opinion compel a negative amiwer to your 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 a suit for taxes, 

and does not have the effect of releasing or extinguishing the tax 

liability, 
Hon. Sam Lee, Page 2 (V-1123) 

It is quite true thaat under the 1932 amendment to Section 55 of Article III of the Constitution, the Legislature could, If 

it desired to do so, release or extinguish this tax liability; but Article 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 ef Article 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 to Dec,ember 31, 1919, by the etractmarU of 

Section 1 of Article 7336f, which reads as follows: 

“The collection af all delinquent, ad valorem taxes 

due the State, County, Municipality or ether defined Subdivision that were delinquent prior to December Jlst, 

1919, is forever barred.” 

The language of tkis provision ef the statute is wtte 

different from the language used in Article 7298, fixing a tan-year 

statute of limitation as to school aad read district taxes. The languaee of Section 1 of Article 7336f is, “The collection af all 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, 

t 

e of Article 7298 is, “ao 

it hall be bkought fer the collection e delinquent thxes of a ScEaaol 

gst:ict Or Road 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 to drainage 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 UINCessary an answer te- your scccd and thfrl questfogs. 
WIom Sam Lee, Page 3 {V-1123) 

Article XW8, V.C.S., is a statub crf ~bktotbn 

that goes to the rswedy available to a 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;tuae ta accept State mid county taxes WNhaut ‘the pay- 

&b&%$@ afs,qhai%l and road d&tricF taxes aesessed otl t&e 

4&m@ r&l, e+.Ws bhauglr thib latter are &liW+w&$k fat tstil 

ycats 194 fwie. 

PRICE DANfEL 

Attorney General, 

APPROVED: 

w. v,, Geppert 

Taxation Division 

Eve,rett Hutchinsen 

Executive Assistaht 

I$. P. Lollar 

Assistant