OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

XWrIb?.Shepperdr 

C, 

opmcfn lo. o-7225 

Bet wader 

atax 

la@ 

baaed 

?Pi=o* 

whloh read8 aa mowsr 

"Hotimer, a shortt%wago 'UmXttorney Qeneral 

ruled that the Oounty Comui~iorur8 aould not refuse 

a aollaty -su~vi~loa beaauq ar the ~rerusal or the 

City Comal8sloners- ,to endorse it. Theref ere, thfa 

plat PM reoently Siled in the .@oti$y Olerk's offlee 
2. 

i’. 

‘*Ther0.~8 a ~8tloa~ixi our minda a8 to whether 

“&*tiould be.eompXyiag vlth the lav if we wt th1.s 

..aubdlvi8loa up.and pwmitted thew lota to k a~wml d lie the a eu o wnem a r e. d88lrlng to a swe them. 

However~ IX It vould be a legal a88*88meat, It 

voul& reller8~8 of oon8iderable WQHC that w8 would 

hav&-&o d0 IatW on in makbg Sap~8tion8 on thbBS 

,aevpurohsw8 laorder thattheylnightpay the* 

,, 

:..taxel8. 

. . 

.. "Your advloe oa U&B question vl.l.l be greatly 

apprsolated." 

"We regret thit our latter of AmIF 11 in&s not 

very ‘s~peoiila. 

_ 

?The quelrtloa vhloh w 8ould like to ham 

ahswared la this matter 18 vhether or not',sn, 

arwsgmeat~~or 1946 would be legal If the'deaerlp- 

., tied 18 bawd oa a plat V&WI ~yaa not approved by 

the Ctaw$s81owr8 Court until: +fter Janm'l, 1946, 

'aIt.boughltvaapnwatedto &I8 bodyberora that 

timb sad rejeoted far. the rea8oas stated ln our 

&otter of AprU 11 vhioh is eaalowd for ysf'ereaae.n 

h8 t0 wth0rity r& ~ipp0d or ~~LM~~POWU 0n th8 

part. ~&'the Cammi88ionLm~. Cdrt or 8ubdlvl81oa or ret property 8ltitated about.oae mile out8ld8 of the oity of San Antonio, 

t&l8 department mndobed an opinion to RonWable A. 0. Wlnborn, 

M&riotAtteruey, Ear218 County, Texas, b+ng Op&nlti Ao. O-7125, 

Malob +m hrnto.attaobed and made a part hemor. It vlll mrflo~~' 

to aloe up the matters of approval of sub&ir%89oa or th8 98 

aare-ayilat ,o? 18ml. 

Aawerlag your, 

aupplemmtal letter, th8 

uader the faate 18 88~ follw8:~ 

Art. 7l%9, R. 0. 5. of Texas, provlds8 that the 

aawn8or oftaxe rrhsll,~tweeathefirlrtdoyor.J~uaryend 

3.he 30th day of April eaoh yesar, In his oouaty a88es8 the value 
g, 

: . Hoaoi-able $leo. Ii. Sheppard, Page 3 

’ 

o? re4,and persoual.pr@perty. Said artlole provide6 also 

how th18 could be done. 

: . 

Aa a8seasmeat of'pkoperty~for taxes ,involves a listing ? 

o? the poperty to b trud~xad is!ladiapmsable prerequlslte (1 

.to val5aifj e? a ta, ?olloued'bg~ievJ aud eolleotloa.0r thy I 

- 

I 

'phs annual sr*e88nt&at oreater a 8psold~lisn upon laudid 

aonrtituttioa, PrtiiCle VIII, Ssotloa 15. 

RaKelroy Y, Raailton, C. A.', 130 S. W. (2d) 1114. 

Art,. 7172, V, A. 0. S., read6 as fO11OVS: 

“Ali taxes upon ncl;L~proprty @hall be alien 

upon suah property uutll thqsame shall have been~ 

paid. ,&d ShOtid th8 ~‘388880l’ fail t0 66W88 Ony 

real eatate for any one or more yeax38, the lien 

shall be good for e?ar;r year that he should ?all 

to U2l$h68 ?OP; a&he Isey, ,in liStiD& pZ'Operty 

for taxes any ya8~thbrea?ter, asweas all the bask I 

taxsldue th8reon, aooordlug to the provisions 

of this title.*'. 

While Ve are not dsaiag vith colleatioa of tax08 

bera, but otiy the legalltf,o? a88easmeat, ve must not k uumindful ,that thwllen $or.tuaa my have to be foreolowd, uid 

ti0 th8 UWSSBK& 0s $tmeSSity mU8t be' Swh M that the~llen 

for tax86 oil1 +t$*I3 ta thb partloulaF pibee of property. 

The matter of-reoordirrg of lats o? aubdivleions 0~ 

m-irUbdiYiBiOn8 is govermd m.Art. 6% 26 as&plaiaed in Opinion 

X0. O-7125 of this deprrtimat'her8to attaah8d. Art. 65% 

lid08 that the MOOMM (OOUntp Clerk, Art. 6591, R. C. 9. 

"shall vithout d&y, reoord evedrJ instruxaent.o? vrlting 

authoric6d to be rdoorded by hb,'vhltb is depo#ted with 

him for reoord, . . . . no+q ‘at the foot of. the roaord ,the 

how and the day 0r SheA Molly: 8&3 par when fihe iattrnm&t 

so recorded vaa deposited LZI his o??loa for reoord." 

. 

Art. 6596, R. 0. S., grovldes that’svery Instrument 

shall be oonaldered sa recaorded ?rom the tima it was depOSitad 

for reoord. 

!Che plat of the subdivision in question vhen filed for 

reoord, beeam a'reoord, and til lots, bloskke and par0818 as 

8hovn in aud upon said plot beaame separate entities as deroribsd 

upon Boid plot for the purpose of taxation, each being desorlbed 
99 

Honorable boo. H. Sheppard, Page 4 

upon said plah and the desorlption 1s neoesaary to identify 

iS.ulS t0 ?iX B fiBll thel-eon iOr ~baXe8. 

In view o? the,foregolng It is our opinion thab 

ymr question Should be ammored in the affirmtiva, and 

it la ao answered. 

Yours very Cr 

FfFrddt 

Jos. V. Ernka, 

Asaietsnt