OFFICE OF THE Al-l-ORNEYGENERAL OF TEXAS 

AUSTIN 

Honorable hobert D. Gswalt 

county Attorney 

~ilh3rger county 

Vernon, Texar 

Deer Sir: 

k'e have your 1‘ 

deprtment as to whether 

pinion or this 

otor can by virtue 

Statutea, levy 

oved from your 

or must he rely 

Civil statutea. 

%ea the Tex collector 

rity to levy upon property on 

axes are not dae? Do the oouditions 

:~ve 

~ZCCollector 

to be amplied with before the 

has the authority to collect 

taxes u-hlch are not delinauent?n 
llonorablr Robrrt D. Grwalt, Rage 2 

Article 7268 d Vernon’8 Revised Clvll Statutrr, 

reads as lollowrt 

"Ii it OOICI t0 th0 knOwiedg8 Of the tar 

oollector that any personal property assessed 

for taxes on the rolls 1s about to br remorsd 

from the oounty, and the ownbr oi suah property 

bar not other propsrtp in the county sulfloirnt 

to satisfy all assessmenta against him, thr 

oollsctor shall timedlately levy ugon a sufflolency of euch property to setisrp 6uch taxer 

and all oosts, and the sauce sell in l coordanoo 

with the law reg.ildtlIlg sales of personal yroperty for taxes 'unless the ovinor of wah property shall give bond, alth eutficient seoarlty 

payable to end to be approved by the oolleotor, 

and oondi tloned for the payrcezit of the tar88 due 

on such property, on or befors tho first day OS 

January next sucoeedlng." 

The shove statute reveals to us that the ticrde 

*aaseseed for taxes" in the seoond line of this atatute 

are the key v:ords tc be cocelCereC lr. ancucring your question. Yc.ur attention is called to the provislcn that the 

collectcr IZIY mke a lcry upon Drcyerty suffiolont t.o 

satiefy the taxes anC costs prorICed that personal property 

asaeseid for taxes it sbcvlt to be removed from the county 

and that the O*Der of that Drotertv doea net have otbr 

pr0pwt.y wltbl3 the coJ.nty tc iatlify all a8s86CLent@ 

agalont him. It appears clrcr to u8 that the wcrdr *asm68- 

odn and wassearmentW are impcrtant In datrrmlning the lntention an@ the socpa cf tbls stctutr. 

The oonetltctloa and the statutes of Tsras do 

not provide for a lien ugcn ccecnal props-rty for state and 

oounty tares prior tc a levy being made by the ocllector. 

In the case of Rspubllo Insaranca CoLpaoj versus 

Elghlaed Iark Inde~endent'Echool :lstrict cl Collas io):mty, 

b7 P. k. (Ed) b2'7, the oourt saldt 

*An assefsmcnt as provldod by lair, la an indispensable prsrsqul rite to the valibity of a tax 

aeeinat an individual." 
Honorablr Robert D, Oaralt, Pago S 

The authoritler of various etatbr are not la 

qgreement upon the meaning of l 88eaement, but the law in 

Tea8 ~eem8 to br well rattled by the statement or Judge 

Brown in the oaae oi State ve. Farmer, 59 8. H, 541. Hi8 

statement wae: 

*It 1s the aa8e8ement made annually by the 

ofiiorrr of the State, under and in aooordance 

with the law, which holds a lien upon the land, 

The word ~assesement~ , a8 here u8ed, evidehtly 

neans tho rum whloh har been ascertained ae the 

apportioned part of the tax to be charged against 

the pertioular piece of property; but under our 

Constltutlon, and tbe provl8lonr of our etatute, 

the word embraoes more than simply the amount, and 

lnoludes the prooedurr on the part or the orrlolals 

by whloh the property le listed, valued, and rlnally the pro rata declared.* 

Thus, the assessment must be made befor the 

State*@ lien 1s rlxed upon real property, Under this autborlty the asceaament constitutes more then the mere lletlng 

of the property of the lndlvldual tax payer. 

roll 

upon 

that 

upon 

Your 

Under thr facts given us la your letter, the tax 

has not bean neda; the rate bes not been sut and passed 

by the Commlssloner8’ Court and there 1s no showing 

the property baa been listed and e valuation rlred 

the property of this tax payer or other tax payers of 

ocunty, Tbls tar payer OY(BB no tax, in-ieot, there 1s 

no tax to bo oolleoted until the eseeesment is made. 

%e do not think that the faotr dlsoloer that tax.8 

have bern l sresred upon the property about to be removed 

rraa your oounty within the Contemplation ot Article 7268, 

Vernon’s Fievlsed Civil Stetutee. Therefore, we are oi the 

oplnlon.thet the tax oolleotor 16, under the olroumetances 

outlined in your letter, compelled to rely upon Article 

7270 for the colleotlon or these taxes. 

I 

Yours very truly 

ATTORNXY Cf!3sflBRAL OP TEXAS