such propertymay be sold for the paymentof the taxes and penaltiesdue by each delinquent,under such regulations as the Legislaturemay~*ovide."
?l'helien of .theState, under the provisionsof the Constitution,ariassout of the asaessmantof property, and does not exist-untilthat assessmentis made." State vs. Farmer (SupraW Court),59 S. W.:541. Hon. William Scanlan,Page #3 (0-l.6654)
It appaarsthat the propertiesinvolvedin your inquirywere not acquired by the HousingAuthorityuntil after the expirationof the time provided by law for the making of assessmentsthereon. Applyingthe presumption that the officersof the State have performedtheir duty in accordancewith the law, we presumethat assessmentswere regularlymade, prior to April 30, 1939, and prior to the acquisitionof title to these properties by the HousingAuthority,by the proper officers,so that the tax lien given by the Constitutioncame into existenceprior to the time the propertieswere acquiredby the BrownsvilleHousingAuthority.
Article l269k providesin part as follows:
"Sec. 3 (1) Real propertyshall includeall lands, including improvements and fixturesthereon,and propertyof any nature appurtenantthereto,or used in connectiontherewith,and every estate,interestand right, legal or equitabletherein, includingterms for years and liens by way of judgment,mortgage, or otherwiseand the indebtednesssecuredby such liens."
"Sec. 12. ... Propertyalreadydevotedto a publicuse may be acquiredin like manner,providedthat no ~realproperty belongingto the city, the county,the State, or any political subdivisionthereofmay be acquiredwithout its consent."
Sec. 20. All real propertyof an Authorityshall'beexempt from levy and sale by virtue of an execution,and no execution or other judicialprocessshell issue againstthe same, nor shalleny judgmnt againstan authoritybe a charge or lien upon its real property;..."
"Sec. 22. The propertyof an authorityis declaredto be publicpropertyused for essentialpublicand governmental purposesand such propertyand authorityshall be exempt from all taxes and specialassessmentsof the city, the county,the State or any politicalsubdivisionthereof; ...n
The lien for taxes existingagainstsuch propertiesin favor of the State and the county is clearly"an interestin land." SectionI2 of the Act providesthat no real propertybelongingto the countyor the State may be acquiredwithout its consent,and Section3 (1) definesthe term "realproperty"in such manner as to includeevery interestin lands. The Act in our opinionexpressly,therefore,preventsthe Housing Authorityfrom deprivingthe State or the County of ths benefitof liens for taxes lawfullyfixed against real propertieti for taxes due the State and county. - -
Hon. WilliamScanlan,Page #4 (O-1654)
We trust that the foregoingsufficientlyanswersyour inquiry.
Yours very truly
AlTORIWiCWERALOFTRXAS
s/ R. W. Fairchild
m R. W. Fairchild Assistant
APFmvED DEC. 13, 1939 s/ OeraldC. Mann -oFTExAs AlTORlTEY
APPROVED OPllpIcN CD BY B. W. B. CRAIRMAR