HonorableA. J. Hartel

Liberty CountyAttorney P. 0. Box 431 Liberty, Texas 77575 opinionNo. m-778 Re: Jurisdictionof a county court at law over suits for the collection of delinquent taxes Dear Mr. Hartel: You ask Whether the County Court at Law [for Liberty County] has jurisdiction over suits for the enforced collectionof delinquent taxes in Liberty County, provided they are within 'the $50,000 jurisdictional limits of the Liberty County Court at Law. We understand you to ask about the court's jurisdiction regarding delinquent tax suits on real property. We conclude that the County Court at Lav of LibertyGty has subject matter jurisdiction over matters involving delinquent tax foreclosures by virtue of article 1970-379, section Z(a)(l), V.T.C.S.. so long as the amount in controversy falls within the jurisdictional amounts allowed by statute. Where a lawsuit seeks foreclosure of a statutory lien; the "amount in controversy" is the value of the property against which foreclosure is sought, if the value of the property is greater than theunderlyingdebt (i.e. the taxes,penalty, and interest).

Article V, section 1, of the Texas Constitution lists the courts inwhich the judicialpower of the state isvested and provides:

The Legislaturemay establish such other courts as it may deem necessary and prescribe the jurisdiction and organizationthereof,andmay conform the jurisdiction of the district and other inferior courts thereto. The County Court at Law in Liberty County is a statutory court created by the legislature pursuant to article V, section 1, of the

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Texas Constitution. See, e.g., JordanV. Crudgington, 231 S.W.Zd 641 (Tex. 1950); Reasonover V. Reasonover. 58 S.W.2d 817 (Tex. 1933). Article 1970-379,section 2.V.T.C.S.,provides as follows:

(a)The county court at law has concurrent civil jurisdictionwith the district court in: (1)cases inwhich thematter~in controversy exceeds $500 and does not exceed $50,000, excluding interest and attorney's fees;

. . . . (b)The county court at law has concurrent jurisdictionwith the county courtin: (1)all civil and criminal cases and proceedings,originaland appellate,prescribed by law for county courts. . . . (f)This section does not diminish the jurisdiction of the district courtsbut only gives concurrent jurisdiction to the county court at law over the matters specified in Subsections (a) through (d). The district courts retain and shall continue to exercise the jurisdictionconferredby law on district courts. not (g)Article 1951, Revised Statutes, does & to the county court at law and does not affect or diminish the jurisdictionof the county court at law. (Emphasisadded). Article V, section 16, of the Texas Constitution provides in relevantpart as follows:

The County Court has jurisdiction as provided by law. The County Judge is the presidingofficer of the County Court and has judicial functions as providedby law. . . . Prior to its recent amendment, article V, precluded _ section 16, expressly

constitutional county courts from hearing and determlnlng "suits for the recovery of land." See, e.g., Blaylock V. Riser, 354 S.W.2d 134 (Tex. 1962);Milner w. Whatley. 282 S.W.2d 903 (Tex. Civ. ADD. - Eastland 1955.writ ref'd n.r.e.). That provisionwas removed

. . after the section's most recent amendment. Aits 1985, 69th Leg., S.J.R.No. 14, 05, at 3358. Bowever, section 26.041,Government Code, sets forth the following: "Exfept as otherwise provided by law, a

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county court has the jurisdictionconferredby Article V. Section 16. of the Texas Constitution and by this subchapter." Section 26.043, Government Code, states: "A county court does not have jurisdiction in:
. . . (2)a suit for the enforcement of a-en on land. : . ." The constitutionalcounty court in Liberty County, then, does not have subject matter jurisdiction over suits for the enforcement of delinquent taxes. Article V, section 8, of the Texas Constitution sets forth the jurisdictionof state district courts and provides the following:

District Court jurisdictionconsists of exclusive, appellate, and original jurisdiction of all actions, proceedings, and remedies, except in cases where- exclusive, appellate, or original jurisdictionmay be conferredby thisConstitution or other law on some other court, tribunal or administrativebody. . . . Nothing in Chapter 24 of the Government Code purports to invest exclusive jurisdiction in the district court of Liberty County. Article 1951, V.T.C.S., now codified as section 26.043 of the Government Code, which provides that county courts have no jurisdiction for the enforcement of liens upon land, is inapplicable to Liberty County. See Dent V. Pines, 394 S.W.Zd 266 (Tex.Civ. App.

- Houston 1965, no z); State v. Reece. 374 S.W.2d 686 (Tex. Civ. APP. - Houston 1964,no writ). Article 1951,V.T.C.S.,was repealed in 1985. Acts 1985, 69th Leg., ch. 480, $26, at 2048. Accordingly, the statute creating the County Court at Law for Liberty County confers on the court jurisdictionconcurrentwith that of the district and county court, without the limitation imposed on the.county court thatdenies that court jurisdiction to try cases involvingenforcement of a lien on land. See CongerV. Dalrymple, 608 S.W.2d 808 (Tex.Civ. APP. - Fort Worth 1980.no writ). We are required to construe statutoryprovisions in a way that expresses only the will of themakers of the law, not forced nor strained, but simply such as the words of the law in their plain sense fairly sanctionandwill clearly sustain. Railroad Commission of Texas V. Miller, 434 S.W.2d 670. 672 (Tex. 1968). By the clear terms of article 1970-379,V.T.C.S., the County Court at Law of Liberty County has subject matter jurisdiction over matters involvingdelinquent tax foreclosures, so long as the amounts in controversy fall within the jurisdictional amounts allowed by statute. Where a lawsuit seeks foreclosure of a statutory lien.~the

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"amount in controversy" is the value of the property against which foreclosure is sought, if the value of the property is greater than theunderlyingdebt (i.e.the taxes,penalty, and interestdue). SUMMARY The County Court at Law in Liberty County has subjectmatter jurisdictionovermatters involving delinquent tax foreclosures pursuant to article 1970-379, section 2(a)(l). V.T.C.S.. so long as the amount in controversy falls within the jurisdictionalamounts allowedby statute.



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JIM MATTOX Attorney General of Texas MARYKELLER ExecutiveAssistantAttorney General JUDGE XOLLIE STRAKLEY SpecialAssistantAttorney General RICK GILPIN Chairman.Opinion Committee Preparedby JimMoellinger AssistantAttorney General ?

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