April 23, 1957
Non. R. E. Swift county Attorney Al& rson cosnty Palestine. Texu Oplaioa No. WW-107 Re: Does the tax colleckr for a school dietrtct have the authority towatve deltnquent tsxes? Dear Mr. Swift:

You rsquest the 0pInion of this office upontheqaestlon

‘presented lnyour.letkr ofApril 3, 1957. which L as follows: ~_

‘I mnld.llke sa oplaios OSthe question heroin set forth: aArtlcle 7298, B&S: provldu tbt nodelbquent texpqer shall have the right to pkad k any court or k UY muasr ,mly uponuy Stakk of Limitation by way of defense against the **payment** of tuces dae from **Urn** or her to the State, *+*L**School Dtstrlct or other taxing authority. provided thatthk law 1snotbpplled to collection of dellsqsent school taxes nsessed prior to July 1, 1941-S***. **In dew**  **of thk**  **statuk. when**  **a** taxpayer has delkquut school tases prior to 1941, **aid** desires that these school buss beellminakd so that he does **Mt** 

### hrVSto py Same, is itneceS6aa-y thata. suit be filed aad allow the.taxpayer to plead this Sktuk of.Limfktlo~. or can the tas collector simply collect all ths taxes dmeoxopt for thadelkqsent school taxes prior to 1941~asd ksss hkn a valid receipt for payment la full of all ~XU tht are de 1

“rhe feet sltsatlon confrontLugme that reqnlres an opinion oa’thk matkr ls u foLlows: Than ue over one hlmdred helm that own a p&es of property. These kxes rlll be paid by the bslrs living here lf the school taxes due prior to I941 caa be elicnlsakd. However, lf it 1snecessary tofile a suit, the cost of ciktlon toall qfthese hplrs, both personal and by poblicatlon, will be so great that Itwould be ualeee todo it. -1 can find no authority on this qwstloa, buta reasonable construction of the sktute would **seem** to nllow the **tax** collector to simply forego the schotl taxer prior to’1941 WithOUtthe WCOs61~ 

### Ofa k~ **SUk**Hon. R. E. Swift, page 2 (WW-107)

**Article** 7298, Vernon’s Civil Statutes, is **a** limitation statute and nothing **more.** Inan appropriate case, Ltis available to the taxpayer and the landowner as a defeaae la a delinqusnt tax suit **but** must be pleaded andproven **Sam** Bassett Lumber -Company v. City of Noumkn. 145Tax. 492, **198m.2d 879.**  **In this**  case **the court**  said:



### ”

. . . That is 

### true, iffor no other reason, simply because euch llmltatton **statoks** do not release or extlngolsh the debt, butmerely affect the 

### remedywhen ik exforcernent is 

### l ought. Goldfrank, **Frrnh** C Co. v. Young, 64 Tex. 432; Ltmestone Couutyv, Robblns. 120 Tex. 341, 38 S.W.2d 5801 Central Nat. B~nb v. Latham IICo., Tex.Civ.App.. 22 S.W.td 765, writ refused; 37 C.J. 698. Sec. 18: The duties and powers of tax collectors 

### are derived from the Constitution nud**skkkr aad**  such 

### a6may be reasonably inferred therefrom. Their duties perklning to the collectlou of taxes, whether current or dellnqnent, are purely mlnlstertal. They have nodlscretlon such as forgtvlng or tgnorlng the coLlectlou of taxes lawfully assersed. Only the courts are empowered toenforce statutes of limitation such as provided lx Arttcle 7298, **V.C.S.** It is true that the Legislature has the power toforgive delinquent taxes which have been due for a period **of at**  least **kn years**  **(Section 55** **’**
**.**Article **III of**  **the Constitution).**  **As a**  corollary to this the Legklature would have the authority toforghe **penalty and**  **tnkrest on**  delinquent taxes by general law even though les8 than **kn** years past due, because they do.not constitute a part of the tax, butthe tnx collector ls without authority to release or ignore the collection of accrued penalty and Interest on delinquent tares. Jones v. Williams, 121 Tex. 94. 45 S.W.Zd 130 (1931).

You are. therefore, respectfully advised that neither the tax collector nor my other county, **State** or offlcld of any taxing district has any authority toforFive or ignore taxes Lawfullyassessed against any **taxpayer or**  his 

### propertyor **the sktutory**  accrued penalty and **Interest.**

**SUMMARY**
The kx collector has no.anthorlty or power to forgive or forego the collection of.taxes hwfully assessed and only a conrt may enforceHon.~R. E. Swift, page 3 (WW-107)

**sktuka of**  **Ilmltatlon** such **As Article**  **7298,** V.C.S., **had to**  **be**hvallable **must** be plasded Andproven. **Ponnlty** And**interest** ondelinquent taxes **may** not be waived **or** released by the tax collector.

. Yours very truly, WILL w&i **Attorney** General

BY <prti L. P. Lollar As8lstAnt LPL:cs APPROVED: OPINION COMMITTEE ii. Grady Chandler, Chlrman JohnRos6 LanaAn William E. Allea J. C. Davis, Jr. REVIEWED FOR THE ATTORNEY GENERAL BY: Ciao. P. **Bkckburn**