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 

to watve deltnquent tsxes? 

Dear Mr. Swift: 

You rsquest the 0pInion of this office upon the qaestlon 

‘presented ln your. letkr of April 3, 1957. which L as follows: ~_ 

‘I mnld.llke sa oplaios OS the question heroin 

set forth: 

aArtlcle 7298, B&S: provldu tbt no delbquent 

texpqer shall have the right to pkad k any court or 

k UY muasr ,mly upon uy 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 that thk law 1s not bpplled 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 be ellminakd so that 

he does Mt hrVS to py Same, is it neceS6aa-y that a. 

suit be filed aad allow the. taxpayer to plead this 

Sktuk of. Limfktlo~. or can the tas collector simply 

collect all ths taxes dme oxopt for tha delkqsent 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 confrontLug me 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 1s necessary to file a suit, the cost of ciktlon to all 

qf these hplrs, both personal and by poblicatlon, will be 

so great that It would be ualeee to do it. 

-1 can find no authority on this qwstloa, but a 

reasonable construction of the sktute would seem to nllow 

the tax collector to simply forego the schotl taxer prior 

to’1941 WithOUt the WCOs61~ Of a k~ SUk 
Hon. R. E. Swift, page 2 (WW-107) 

Article 7298, Vernon’s Civil Statutes, is a limitation statute 

and nothing more. In an appropriate case, Lt is available to the 

taxpayer and the landowner as a defeaae la a delinqusnt tax suit but 

must be pleaded and proven Sam Bassett Lumber -Company v. City 

of Noumkn. 145 Tax. 492, 198m.2d 879. In this case the court said: 

” 

. . . That is true, if for no other reason, 

simply because euch llmltatton statoks do not 

release or extlngolsh the debt, but merely affect 

the remedy when ik exforcernent is l ought. 

Goldfrank, Frrnh C Co. v. Young, 64 Tex. 432; 

Ltmestone Couuty v, Robblns. 120 Tex. 341, 38 

S.W.2d 5801 Central Nat. B~nb v. Latham II Co., 

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 a6 may be reasonably inferred 

therefrom. Their duties perklning to the collectlou of taxes, whether 

current or dellnqnent, are purely mlnlstertal. They have no dlscretlon 

such as forgtvlng or tgnorlng the coLlectlou of taxes lawfully assersed. 

Only the courts are empowered to enforce statutes of limitation such 

as provided lx Arttcle 7298, V.C.S. It is true that the Legislature has 

the power to forgive 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 to forghe 

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, but the 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 to forFive or ignore taxes Lawfully assessed against any 

taxpayer or his property or 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 enforce 
Hon.~ R. E. Swift, page 3 (WW-107) 

sktuka of Ilmltatlon such As Article 7298, 

V.C.S., had to be hvallable must be plasded 

And proven. Ponnlty And interest on delinquent 

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 

John Ros6 LanaAn 

William E. Allea 

J. C. Davis, Jr. 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: 

Ciao. P. Bkckburn