July 19, 1951 

Hon. C. D. Wright 

County Attorney 

Briscoe County 

Silverton, Texas 

Opinion No. V-12.06. 

R,e: Whether citations in delinquent tax suits should be 

accompanied by a copy of 

Dear Sir: the petition. 

You request our opinion with reference to whether d 

citation in a delinquent tax suit should be accompanied by a copy 

of the plaintiff’s petition. 

Rule 101, Tex. Rules Civ. Proc., provides that a citation “shall be accompanied by a copy of plaintiff’s petition, ” Rule 

106 provides that “the citation shall be served by the officer delivering to each defendant, in person, a true copy of the citation 

with the date of delivery endorsed thereon and with a copy of the 

petition attached thereto.” 

However, Rule 117a, which was promulgated by order 

of August 18, 1947, and became effective December 31, 1947, controls the form of citation in delinquent tax suits. Rule 117a provides, in part: 

“‘In all suits for collection of delinquent ad valorem taxes, the rules of civil procedure governing issuance and service of citation shall control the issuance 

and service of citation therein, except as herein otherwise specially provided. n (Emphasis added.) 

Subdivision 1 of said rule reads as follows: 

“Where any defendant fit a tax suit is a resident 

of the State of Texas and is not qubject to citation by 

publication under subdivision 3 below, the process shall 

conform substantially to the form hereinafter set out 

for personal service and shall contain the essential elements and be served and returned and otherwise regulated by the provisions of Rules 99 tol07, inclusive. ” 

Subdivision 2 thereof provides: 

“Where any such defendant is absent. from the 

State or is a nonresident of the State and’id not subject 
Hon. C. D. Wright, Page 2 (V-1206) 

to citation by publication under subdivision 3 below, 

the process shall conform substantially to the form 

hereinafter set out for personal service and shall contain the essential elements and be served and returned 

and otherwise i+egulated by the provisions of Rule 108.” 

Subdivision 4 reads in part as follows: 

“Any process authorized by this rule may issue 

‘jointly in behalf of all taxing units who are plaintiffs 

or intervetiors in anv tax suit. The statement of the 

Subdivision 6 of said rule provides a form of citation 

by personal service either in or out of the State, and this form does 

not provide that a copy of plaintiff’s petition should be attached 

thereto or accompanied therewith. 

It is our opinion that Rule 117a creates an exception 

to the above quoted portions of Rules 101 and 106 and that citations 

; 

suits for delinquent ad valorem taxes need not be accompanied 

a copy of plaintiff’s petition. A like result was reacb,ed with refeience to citations in personal property tax suits. Atk’y Gen. Op. 

V-l 120 (1950). 

SUMMARY 

Citations in delinquent tax suits need not be adcompanied by a copy of plaintiff’s petition. Rule 1 l?a, 

Rules of Civil Procedure. 

APPROVhD: 

Jesse P. Luton, Jr. 

Reviewing Assistant 

Charles D. Mathews 

First Assistant 

WVG/mwb 

Yours very truly, 

PRICE DANIEL 

Attorney General 

W. V. Geppert 

Assistant