Honorable A. J. Hartel 

Liberty County Attorney 

P. 0. Box 431 

Liberty, Texas 77575 

opinion No. m-778 

Re: Jurisdiction of 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 collection of 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 Liberty Gty 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 

the underlying debt (i.e. the taxes, penalty, and interest). 

Article V, section 1, of the Texas Constitution lists the courts 

in which the judicial power of the state is vested and provides: 

The Legislature may establish such other courts as 

it may deem necessary and prescribe the jurisdiction and organization thereof, and may 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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Honorable A. J. Hartel - Page 2 (JM-778) 

Texas Constitution. See, e.g., Jordan V. 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 jurisdiction with the district court in: 

(1) cases in which the matter~in controversy 

exceeds $500 and does not exceed $50,000, 

excluding interest and attorney's fees; 

. . . . 

(b) The county court at law has concurrent 

jurisdiction with the county courtin: 

(1) all civil and criminal cases and 

proceedings, original and appellate, prescribed 

by law for county courts. . . . 

(f) This section does not diminish the jurisdiction of the district courts but 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 jurisdiction conferred by 

law on district courts. 

(g) Article 1951, Revised Statutes, does not 

& to the county court at law and does not 

affect or diminish the jurisdiction of the county 

court at law. (Emphasis added). 

Article V, section 16, of the Texas Constitution provides in 

relevant part as follows: 

The County Court has jurisdiction as provided by 

law. The County Judge is the presiding officer of 

the County Court and has judicial functions as 

provided by 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 provision was 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 

p. 3664 
Honorable A. J. Hartel - Page 3 (JM-778) 

county court has the jurisdiction conferred by 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 constitutional county 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 

jurisdiction of state district courts and provides the following: 

District Court jurisdiction consists of exclusive, 

appellate, and original jurisdiction of all 

actions, proceedings, and remedies, except in 

cases where- exclusive, appellate, or original 

jurisdiction may be conferred by this Constitution 

or other law on some other court, tribunal or 

administrative body. . . . 

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 jurisdiction concurrent with that of the district 

and county court, without the limitation imposed on the. county court 

that denies that court jurisdiction to try cases involving enforcement 

of a lien on land. See Conger V. Dalrymple, 608 S.W.2d 808 (Tex. Civ. 

APP. - Fort Worth 1980. no writ). 

We are required to construe statutory provisions in a way that 

expresses only the will of the makers of the law, 

not forced nor strained, but simply such as the 

words of the law in their plain sense fairly 

sanction and will 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 involving delinquent 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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Honorable A. J. Hartel - Page 4 (JM-778) 

"amount in controversy" is the value of the property against which 

foreclosure is sought, if the value of the property is greater than 

the underlying debt (i.e. the taxes, penalty, and interest due). 

SUMMARY 

The County Court at Law in Liberty County has 

subject matter jurisdiction over matters 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 

jurisdictional amounts allowed by statute. 

, V=co 

JIM MATTOX 

Attorney General of Texas 

MARYKELLER 

Executive Assistant Attorney General 

JUDGE XOLLIE STRAKLEY 

Special Assistant Attorney General 

RICK GILPIN 

Chairman. Opinion Committee 

Prepared by Jim Moellinger 

Assistant Attorney General 

? 

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