OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTlN 

QmOYem GL‘LLII - , 

- 

, 

ATrcr OmlLIKL 

aerenaant aavka the state rind county 

The State ana County rofu:;ed to ccco2t 

suoh a proposition; howver, ir, duo oozme of busSmss, 

XIidelrro and Cmeron Co~.tios Xitor Control md I.~~gxovcr:ont %strict Wz~bar %.nc finaLly acco~%~~d suah a dcd. 

A CCJ~Y~ of this dead is. cncloscd for your inspoctfon. 

. 
.~ .., 

_ 452 . 

. . ; 

oorablo TOZl L. I:Cirtky, pSz,O 2 

fhc cokax3ionors zo:trt ~2reoa to vdtbh0la tflo pronezution of the t%X.sUit on thI.3 JxOpartY Tar 3 lXCl~Oi!Ubl~ . 

IO&h of tir2c. YIthic ti1at tize, Irl.23lgO end CaxcPofl 

CodA. Yatar'Control amI I12prOvo:r:snt District Ikzbor 

I.:inc hod seourea offcrrz frols Indivia.unla to ~mchase 

all of the la@ iaWlved in tho tr!x omit and tko encloccd 

ma. Aftor those offers had bcon nubs~Itied to tho 

corsdosiono1~3 Caurt, the Co~missIonors Court aa the 

Tax Asaecsor i-m3 Collector mao n pcrsoual exmInstIon 

0f the pronkos ena were OOtiOfiOa nltl; tha >rIco that 

WQO 0frOrO(: fox- th land. Theg, In turn, cxecutea a 

oonseut to the, sole of tho land in the 3Lt’lio manor as 

is proviaea In Art. 7345b of tli0 n; C. 5., 1925, for 

the sale of lznds aoopued by taxing un.Lts by virtue 

of foreclm3ure In aelInqueut,tax wits. 

'Wiatilgo ana &moron Cocmties Yator Control’ &id 

fmgrovc~ent MstrIot~ fkiber .Cino, as Trustee, ereoutoa 

deed0 to the&i progrtiea to tire oovoral _aurchusera; 

tho Tax Asswsm and Collector for t!m :;ic,te, the ZmcCseionsm Court fez the County nocepted theti pro-ratn 

part of the Jw7dUw.j price Of t!LIs wa ana us0a ths 

fm0 to pay the taxes tbnt hua accrtwl agninet the sum 

and Issued tax receLpts covering thi3 .proportg up to 

ana IncludIn?, the year 1942. 

Vh6 question now has been raised ,that such 

oalas m?iie void. T!m State on3 Count;r haa an Interest 

In this proncrty nhdch It aid not Rcqufro by tax foreclosure, r;nd hence ooMd not sell or a&o0 to f&o sale 

of nhatuvcr Interest they ha’s acquiroa in o&Id lava by 

virtue of the enclosed deoa, nor cc.ul~ the Tax i~ssassor 

and Collector agrso to the sale of this ma for the 

stritc of !i’oxaB* 

fVp.d~r .irt, 1577 R. C. S. 1925; arid ~Ynllncc! v. 

City rjf Colc::;nn, 30 ~,?~. (2) 34c; 45 S. 1’. (Zd) 19S, 

it could s:cc;1 to tllo Grit:!r t!lat IQ order fo2 the county 

to coavcy Ito i/:tereot ID the land aemriboa In the 

onclos& do& t-hut Q. spcoiel coix-:i~elon~r bo a2,,70i1>tt?b 

3nd tflo laid sold In ~ccordanco v!ith Art. 1577.. 
453 

“in order to’ acyuirrt t!:o ictwost 6r tho State, 

it SOUN ‘00 11~+08~!lar~ to nftl-8 applicntioi~ tc? the G~noral 

I,,$ Wfioe acd grooeed In tho mnner prescribed by sta- 

. 

. 

nAs you can se8 fro:> the euoloncd Geod, thcro 

am a great nuL%ber ot picc00 of land that’havo been sold. 

Tho purchasers of this property am very anxious ts Got 

thi3 mttsr 3ottled.. X0 would d::proolate your advising 

ua at yoar earliesti possible i802Dllt as to vihethcr or not 

the opinion of this offlco in regard to this n;atter is 

cosr8ot.~~~ 

-‘.,A Subseqknt to our roooipt of your aald lot&or 

you have sent $3 a aopy ol the secial nar~anty doed’ executed 

by the Ycst Toras Abatmct and Guarauty Coqmuy to oaid Eidalgo 

and Camron Couutieo Xator Control ana Inprovcmnt Eistriat 

!:uztbcr Xiuc. ~~ .- * 

It Ts our o&-&m t!mt ths transaction mntioned 

by you, in %Jhioh tho dollnqueut tuzqayor Yost Texas Ahntraot 

and Wuranty Company 003vqysd tho real property lnquirod .’ 

abJut to Hidalgo &ld Cmwron Co*uutios Xator Control and Improvemnt Distriot Mwber Kina, *gas invalid uud wholly uu; 

.’ authorized by low.. 

! 

Tho deed in questlo recitoa in part that the 

5ctid Zicklgo an& Camrim Comtios Yatcr Co;ltrol a03 I:qpovonont Dintriot ?:w:ibcr Iiine took the laud iu quoatlon in its 

own behalf and us trustm for the St&to of Texas,. tim Couuty 

of Iiidal&o, tho %slaco Iudops?.~ent Zohaol Xntrict, acd 

the lldcouch413a Indcgonddnt School 2i3triat. ‘Said purported 

dood of conveyance furthar recites that: 

“Tim grmtr?o hzxoi:: in ii;3 0311 b&elf of imd 

as trustoa for the other poli?Aoal sabdivi3:ocs of the 

Stato of Texas, h.eraiuboforo aontioned, nccop.t.3 this 

couvvoyacco subject t.o all taxes of.every hiad aud 

chazaotcr in far02 42 the Stat8 of Toma? t!le County 

of IIi~8l~O) aad the other political subdivisions of tho 

-Stata of Ye::hs hcrcLi;boforc ne;1tior$, and all other3 
_ -- 

,,_. -------__I.__&.-- 

:. 454 ‘ ‘/ . / 

I 

ILor.orablo Totom L. IInrtlcy, pace l+ I 

1

Jxivvi~r,: th-3 pear to lovy and usswx~ taxes ugainnt 

mid pm_nert,r, and al.1 irl%gatioil Ckx~~as a&d 80:;8333- 

fiisllts 02 SVOYY killd tllld ChaSotcr i!.l PUvO2 OT ilny . 

cowany, corporation Or politi.cnl. SUl;LlVi3iOlz Ck?Vl.jI~ 

the ,powar to levy such charge nhd asssasamto v:h:oh 

have heretofom aoorucd a,ginst said above Eiescribs~i 

traots of~land, or oithcr of l&m, to the data of 

theso prcsmto, inoluding the year I$&2 and all prior 

years, and the fgxntao horein io its ovm behalf ahd 

as .trustee for the other political subdioislono of 

- I the Stato of Texas hcrcinbefore .mutio~ed, coutracts J

aud &goes to i.rtdcnniZ’y ar.d aavo h~zl.oss the (crautor 

am4 its assigns r.cntiocod a@mt tko pqm9nt 02 a~ i of euoh outntandir& delingient tsxce, asaessmuts and I 

chcarge s . *’ I 

-w’ 

It .ds t&mutary that a politicdL subdivision I 

1lk.o the said. Zidalgo a,ud Camron Couutibs i:ater Control I 

aA In?rovo~~~.ont~.,~strict Eu:abbor hino is a creature of th8 

statutes, and has only such poiwrs as are d%4e+~tcd to 5.t I 

by ths legislative cnactmouts vrhlch authorize its b&n&. ! 

(3oe Dallas County P3voe District ho. 2 V. Loomy, 103 j 

Tar. 326, 332; Csburn v. harstcw :!ard County, Texas, 

f 

brainage District, 239 S. i:. l.034, error refused; 

I 

wlnrton I 

County ]Irfilnago District v. Hisbso, U&J-S. 5.. 3Sl; err01 i 

rorusaa) The ottazpt On tha pazt of said Zidaigo an6 

Camron Counties Yator Control. and Gxprovgmnt District 

.I t _I 

I!mber Mao to nooogt ,nnid conveyance ih cottlommt of 1, 

its om taxes a&ainat the grantor, aud the atto!l?t ,of said i 

district to accept said oohveyanou as truotcu for t!le I skit0 Of TOXCi5,~ th0 COtlnty Of !rudCIi~O, the :aa.~CO Illdf+ 

pcndent School DistrIot, and the lZdcouch-Zlsa Tndcpondant I. 

Sohool District xas v~holly nn ultra vise3 act on the part 

of safd Elcalgo end Crmero.:1 Counties Xatcr Control and I 

Xf~provczmt i)ictA.ot Ku!qbcr K~.IM, ardt was i~vt~li~ and wholly 

unnuthorizocl by any lag, oithar statutory or osnstftutional,. / 
455 

BOnorable Tom L. Hartley, pq;e 5 

and beyond the aoope of power@ of mid grantee to either 

undqrtake or to p8tiom. 

Furthermore, the power to aamss, lsvy an4 

wlleot tarsa, uhioh la delegatti to a taxing unit muoh aa 

ie bald. Mdalgo and Cameron Couatiee Y.&tar Control and 

Ipprovtment Dietriot Number Nine, in the power to oollsot 

the authorize4 taxen; but the authOrisation 408s not 

wower it fc aoospt payment or meid taxem In my m84ia 

other than money. 

"In the abmnoe of ga,"tory authorMy to aoaept 

payment otherwise, $mm3 8ro NW 1 in ourr8~.* (380 # 

~62a8 nm~gr~4~100, b0ti0n 127, pago 176) 

" . The laws ror the oolleotlo&,or tarea, 

by lmpllo~tion, at leaat l reEort,#io other 

methoda ol’ Oo~eOting the 8tatUtQry method. 

The 1-40 ln this oama am he14 by a firin lion 

io'n~our-3 payrmnt 0r taxer, an4 the lamd oazmot oreape, 

be destroyed, Or be holdea,irom the tax Qolkbotor. The 

taxes oan be oolleoted through a judgment ior the #mount 

Ed R rOX8OltWXe Or the liet~.~ (hrr Opinion by chief 

Juetice Fly or the San Antonlo Qlslvt of Civil Appeals, 

In oam or SLUI Antonio~a Sa)urban Xpr&gqte4 ?um6 t. 

Buar-Medina-Atasooea Oountiee Eater tiprovement Dl8- 

trlot Ho. 1, k9 S. W. (24) 511) 

I , . . The tar: 00~8OtOr ia 7,#te4 With p0W.X 

to 40 a oertain thing in a oartain Wryt an4 ths prenorlbed manner ie a negation or other uaotea. . . .* 

(See Casal4y Southe,stem Crtirrlon Ooinpany to Duval 

COUUty 8t Id., 8. W. (24) &L6.!Opiaion by the CQIlUUiSslon 0r App8ala 

*In the absence or sta?utorp authority to aooept 

payment othsxwlse, taxes are mble in OUXXMO~.~ ISee 

Bryan v. SuMberg, 5 Ter. i&g; Auatln VW BOX, Cohesion 

or Appeals, 1 s. 3. (Zd) 601, afrirriing 297 9. W. 34l) 

P 
HOnOrabl8 Tom L. Etartley, page 6 

Where the Hldalgo and Cameron Counties %ater 

ContrQl arid Improvement Dlrtriot IJumber Nine by an attempted 

s~ls or the land desoribed ia the deed in question reoeived 

money tren those who were perporbe4ly purohaslng the same 

and then applisd thle money to the payment of tax88 aaeeaaad 

a&n& this land Oi the d8lkiQU8nt taxpayer, Weet Texas 

Abstraot and Guaranty Company, we think the taxes in question 

'110X-8 in raot paid by the taxpayer 50 rar QB maid money would 

liquidate same. 

w8 rind nothing 5.n the statement or raote~ on 

whloh yell request an oplnlon wbioh rhowa that the Oounty 

ever aoqulred any interest in the land; the County an4 3tate 

neither appear a8 a grantee in the 4064. or 00-8, ii the 

Qounty ever 414 aooept the deed to any 0r the lend 0r the 

delinquent taxpayer ln auoh way as to aoqulre hgal title 

thereto, then in order for the Oounty to logally sell MJJI~, 

it wool4 be nsoessary that a oommiasloner be appointed to 

make the aale, and that the l&4 be aold by 8aid oomml#rloner 

at a publio sale in full oomplianoe with the terms Or Article 

1.577 or Vernon’s Annotate4 Cl011 Statutes. 

Said prdoedure would be neoeeeary in order to 

divest the Qwnty of my tltle whioh It ha4 aa 

F 

04 ln the 

land that ie or 80~~8 a8eumfnP the County ha 

acquired anf aua& title. 

%fn raot 

The Stats or Taxa& the County op,.Hldal@o, 

the v:eslaoo Independent &h@01 Bistrlot, and the X4oouohElsa Independent School Clatrlot are eaah and all tree to 

disregard the attempted extra-legal prooa&ire resorted to 

by the Bidalgo and Caas~on Counties Water Control an4 Improrement Witriot Number Nine for the att5apte4 oollsotlon of 

taxes, and ad units are all and 8aeh et liberty to prooeed 

with a suit ror the oolleotion 0r m3m8, in aooordanos with 

the provlelom~ of' Artlole 7345b or Vernnon’e Annotated Clvll 

3tatutee. 
4557 

@norable Tom L. Hartley, page 7 

As to the altuatlon in whloh thoae rind themselfes, who purohased or attempted to purohase the land in 

question from the Hidalgo and Cameron Countlee Kater Oontrol 

and Improvement Xstrlot slumber Nine, ws do not believe that 

w shotala tender any advloe. That 1s a natter oonoemlng 

private property rights of' these purohaeers personal to 

themselVeS, end 16 not a matter on whioh this otrloe should 

adVl88. 

Very truly your0