**OFFICE OF**  **THE Al-l-ORNEYGENERAL**  **OF TEXAS** 
**AUSTIN**

Honorable hobert D. Gswalt county Attorney ~ilh3rger county Vernon, Texar Deer Sir:

k'ehave your 1‘ deprtment as to whether pinion or this otor can **by** virtue Statutea, levy oved from your or must herely Civil statutea.

%ea the Tex collector rity to levy upon property on axes are not dae? Dothe oouditions :~ve ~ZCCollector to be amplied with before the

has the authority to collect taxes u-hlchare not delinauent?nllonorablr Robrrt D. Grwalt, Rage 2

Article 7268d Vernon’8 Revised Clvll Statutrr, reads as lollowrt

"Ii it OOICI

t0 th0 knOwiedg8 Ofthe tar oollector that anypersonal property assessed for taxes onthe rolls 1s **about to**  br remorsd from the oounty, andthe ownbroi suahproperty bar not other propsrtp in the county sulfloirnt to satisfy all assessmenta against him, thr oollsctor shall timedlately levy ugona sufflolency of euch property to

## setisrp 6uchtaxer andall oosts, and the saucesell 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 toend to beapproved by the oolleotor, and oonditloned 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.urattention is called to the provislcn that the collectcr IZIY**mke a**  lcry upon Drcyerty suffiolont t.o satiefy the taxes anCcosts prorICed that personal property asaeseid for taxes it sbcvlt to be removed from the county andthat the O*Derof 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-** odnand wassearmentWare impcrtant In datrrmlning the lntention an@the socpa cf tbls stctutr.

Theoonetltctloa andthe statutes of Tsras do not provide for alien ugcn ccecnal props-rty for state and oounty **tares** prior tc a levy being made **by** the ocllector.

Inthe case of Rspubllo Insaranca CoLpaoj versus Elghlaed Iark Inde~endent'Echool :lstrict cl Collas io):mty, b7P. **k. (Ed)**  b2'7, the oourt saldt

*Anassefsmcnt as provldod by lair, la an indispensable prsrsqul rite to the valibity of atax aeeinat an individual."Honorablr Robert D, Oaralt, Pago S

Theauthoritler of various etatbr are not la qgreement uponthe meaning of 

### l 88eaement, but the law in Tea8 ~eem8to br well rattled by the statement or Judge Brownin the oaae oi State ve. Farmer, 598. H, 541. Hi8 statement wae:

*It 1s the aa8e8ement madeannually by the ofiiorrr of the State, under and in aooordance with the law, which holds a lien uponthe land, Theword ~assesement~ , a8 here u8ed, evidehtly neans thorum 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 wordembraoes more than simply the amount, and lnoludes the prooedurr on the part or the orrlolals bywhloh the property le listed, valued, andrlnally the pro rata declared.* Thus, the assessment must be madebefor 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 andevaluation rlred the property of this tax payer **or** other tax payers of ocunty, Tbls tar payer OY(BB notax, in-ieot, there 1s notax tobo oolleoted until the eseeesment is made.

%edonot 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, weare oi the oplnlon.thet the tax oolleotor 16, under the olroumetances outlined in your letter, compelled to rely uponArticle 7270for the colleotlon or these taxes.

I Yours very truly
ATTORNXYCf!3sflBRAL OPTEXAS