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 ~rerusalor the City Comal8sloners- ,toendorse it. Theref ere, thfa plat PM reoently 

### Siled in the .@oti$yOlerk's offlee2. i’
. ‘*Ther0.~8 a ~8tloa~ixi our minda 

### a8 to whether



### “&*tiould

be.eompXyiag vlth the lav if we wt th1.s ..aubdlvi8loaup.and pwmitted thew lota to k a~wml d lie the aeu ownem

are. d88lrlng toaswe 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 

### 1946wouldbe 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 **proper ty**  **8ltitated about.oae**  **mile out8ld8**  **of the**  **oity of**  San Antonio, **t&l8** 

### department

mndobedan 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 30thday of Aprileaohyesar, In 

### his oouatya88es8 

### thevalueg,

:. 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 .toval5aifj e? a ta, ?olloued'bg~ievJ aud eolleotloa.0r thy I - I 'phsannual 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,,inliStiD& 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 ,thatthwllen 

### $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 evedrJinstruxaent.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, bloskkeand 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

Honorableboo. H. Sheppard,Page 4



### uponsaid plah and the desorlption1s neoesaaryto identify iS.ulS t0 ?iX B fiBll

thel-eon

iOr ~baXe8. In view o? the,foregolng It is our opinion thab ymr questionShouldbe ammored in the affirmtiva, and it la ao answered. Yours very Cr

FfFrddt 

### Jos. V. Ernka, Asaietsnt