OFFICEOFTHEATTORNEY GENERALOFTEXAS 

### AUSTlN QmOYem GL‘LLII- , - , ATrcr OmlLIKL

aerenaant 

### aavka thestaterind 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~%~~dsuah a dcd. A CCJ~Y~

of this dead is. cncloscd for your inspoctfon.

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### .~ .., 

## 452

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_

.. ;

oorablo

TOZl L.I:Cirtky,

pSz,O 2

fhc cokax3ionors zo:trt ~2reoa to 

### vdtbh0latflopronezution 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!xomit and tko encloccd 

### ma. Aftorthoseoffers 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 

### WQO0frOrO(:

fox- th land. Theg, In turn, cxecutea a oonseut to the, sole of tho land in the 3Lt’liomanor as is proviaea In Art. 7345b 

### oftli0 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 

### ofthe 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?iievoid. 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’sacquiroa 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 

### laidsold 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-8applicntioi~ tc? the G~noral I,,$ Wfioe acd grooeed In tho mnner prescribed by sta-

. .
nAsyou can se8 fro:> the euoloncd Geod, thcro am a great nuL%berot 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.~~~

-‘.,ASubseqknt 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 andCamron Couutieo Xator Control 

### anaInprovcmnt Eistriat !:uztbcrXiuc. ~~

.-*

It Ts our o&-&m t!mt ths transaction mntioned byyou, in %Jhiohtho dollnqueut tuzqayor Yost Texas Ahntraot andWuranty Company003vqysd tho real property lnquirod

.’ abJut to Hidalgo &ld Cmwron Co*uutios Xator Control and Improvemnt Distriot Mwber Kina, *gasinvalid uudwholly uu;

.’ authorized by low.. !

Tho deed in questlo recitoa in part that the 5ctidZicklgo 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

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:. 454 

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‘

. / I ILor.orabloTotom

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

### 02SVOYYkilld tllldChaSotcr i!.lPUvO2 OT ilny . cowany, corporation 

### Orpoliti.cnl. SUl;LlVi3iOlz

Ck?Vl.jI~ the ,powarto 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 Jo 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.othe said. Zidalgo a,udCamron 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) 

### TheottazptOntha 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 

### skit0OfTOXCi5,~

th0COtlnty

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.:1Counties Xatcr Control and I Xf~provczmt i)ictA.ot Ku!qbcrK~.IM,ardtwas i~vt~li~ and wholly unnuthorizocl by any lag, oithar statutory or osnstftutional,. /455

BOnorable TomL. 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 muohaa ie bald. Mdalgo and CameronCouatiee Y.&tarControl and Ipprovtment Dietriot NumberNine, 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 # ~62a8nm~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 oamaam 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)urbanXpr&gqte4 ?um6 t. Buar-Medina-Atasooea Oountiee Eater tiprovement Dl8- trlot Ho. 1, k9 S. W. (24) 511)

I


### , . .The 

### tar:00~8OtOria7,#te4With 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 Ooinpanyto 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 CameronCounties %ater ContrQl aridImprovement Dlrtriot IJumberNine by an attempted s~ls or the land desoribed ia 

### thedeedin question reoeived moneytren those whowere perporbe4ly purohaslng the same and then applisd thle money to the payment of tax88 aaeeaaad a&n& this land Oi the d8lkiQU8nt taxpayer, WeetTexas Abstraot and Guaranty Company, we think the taxes in question '110X-8 in raot paid 

### by the taxpayer 50 rar QBmaid moneywould liquidate same.



### w8 rind nothing 5.nthe statement or raote~ on whloh yell request an 

### oplnlonwbioh 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 

### 0rthe 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 makethe aale, and that the l&4 be aold 

### by 8aidoomml#rloner at a

### publiosale in full oomplianoe with the terms Or Article 1.577

### orVernon’s Annotate4 Cl011 Statutes.

Said prdoedure would be neoeeeary in order to divest 

### theQwnty ofmy tltlewhioh It ha4 aaF 04 

### ln the land that ie or 80~~8 a8eumfnP the County ha acquired anf aua& title. %fnraot

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 ImprorementWitriot NumberNine for the att5apte4 oollsotlon of taxes, and ad units are all 

### and 8aeh et liberty to prooeed with a suit 

### rortheoolleotion 

### 0rm3m8,in aooordanos with the provlelom~ of' Artlole 

### 7345bor Vernnon’e Annotated Clvll 3tatutee.

## 4557

@norable TomL. Hartley, page 

### 7

As to the altuatlon in whloh thoae rind themselfes, whopurohased or attempted to purohase the land in question from the Hidalgo and CameronCountlee Kater Oontrol and Improvement Xstrlot slumberNine, 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