Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN %ptember 16, 1942 Gos~trOUer Honorable Austin, rhor&e 8. 3mppax-d Touo of Pub110 Aooountm Dear sir: 1alor.m tam8 ha TO? the bonefit 8014 by the 0881 the ~turnltar* 8 B.C.R., 1925, r444s a8 iolloue: e aetato ot a 44a44ont is or b4ooM8 1.n801V41its4nd the t4X98 8#848884 8@4ill8t 8U4h DOr8On Or pTOpOrty, OS a&OiQSt OQY Of hi8 UJlpOidin part Or illWhO14, t&4 48tdta X'OYi41El amount of ouoh unpaid t8X48 8bsll b4 8 firlltli8ZI upon Qll QuUh prOpOl%Ji pr~lidd, 6hat Wb4Q ttX48 8ZV do4 by an 08tOte Of 0 doom88ed ~e?eon, tkm 114~ hmeln provldod for 8hsll ba rubJaot to the wllowanoeato widows anclmlnor8, funeral 8xpm8ell* 8nd 8X94tQ8.8 Of bl8t 8iOkU484. ??uah unpsld taxes 8bsll bo paId by the aeafg~44, whem Mia prOp4rW ha8 b@aQ Od~d bJ the 8h0~ttf, OUt Of tha $VOO6Ub Of Q@%WzlD 0488 suoh &WOpOrtJ hm b eeneeized Qn4 *rltteo h ntaor ntother wet, ano. by th* 4dQiQi8tr8tQt OF Oth4r 14& rOyrWent.tiTa Of 4WWbnt8; 8Qd, it 8ai.4 tM.8 rho11 not b0 paid, rl.l 8814 ~rOjWt$' Q8J b0 leti OQ by the t&X Cob 1WtOt 8ti4 80lCi tOr lUOb t4X48 ia WhOE80~8r'B iWiLt it Bl8J k iOpll&" met ATt101a m&*a it the duty OY the 888l&n8. uQ4.r the ieUt Jdtuetb~ hI’0 ~&‘OMDtOd, t0 &WY 8OOh t8X.8 .Qi ill?- thor provides t&et fn thr lTent that lomo m-0 net paid *all 8uohmqerty map k lo+106 on by tJU tax oalloator,and ml& iOr 81Uah 6QXe8 in WhO1~804V4?'8 h4IXd8 16 mr b4 tOUTAd*. Bacrh Axtfole tit68 8 12.n oa all the property of the a881@0r for t&O bQOti6 Of OTOditOl-8, t0 8404X4 th p"mt Ot On-16 08X88. zmhary Yb. city or WTrlde, 42 s; X. (2d IQ the QO8e Ot "6060 'I. JOrdOQ, 60 9.w. lm& 6ha court, iQ dii;oUr8in& thi8 8t*tUti, mad* th18 #t6t-Qt# *Tb4 oifeot of mr *rtlol* wes to eiv8 f&h. +tr:tee lteri upon 811 the zep8rtg- of 84 l8t86m or ln6i~ldusl (undsr the 0I; ruumt~aM8 MlR4d IQ the artiolo), L)Otbst all tbo property 8hould ba UQd4P 8 prrfena0* fOF alllion the taur aua by t&e iQfl%VidU81 or eQta64, WithOUt re?areQOO to t&8 pertlaular proymtg aR8iwt which It We8 e6048Q6d." Ther ir et 4 r p r e8a lo c lQo ur o o ur ts O:E th elfiso t09 a r tio le ly le th a tOf the CalUt C’t CiVilAp;ppe418iR th* of ~eogle’r ~~tioasl Bmk 7. City cf I?nnis, 50 S.K. 632, dish w4 quote: “Ar6lele 5175r (mm Art. 7269) c r eo tem l lien UQOD the perttonalpwpertp ot the tsxpayor whoa the eon- tiitiOQDoem4d tberoili 4ri8t." (PW'enthe8i8 0U.W). Bvo r y ll*nnt nso*ruly to wk. #A. prwlslozu oi &tlalo 7269 opermtlvr1s prosent la UH test rltortlao QWIS, oonsld8ntlon. Under the suthorltlrs rbms altsd we thlak ths 8*81gn*8 is obllg8t8u to pay the unpeld~8t8t8 snd souaty tSX88 OD th8 PrOPwT rSSlg&3d. *8 ace further of the oplnlosr tbst l 11~ Oxlet on *Old proprtp to *sour* the psyawit oi suoh tsxss, sad that srld proportr osy bo levied upoa m16 80x4 r0r 890b tex88 by tha t8x oolieetor, it It 88~ k l.d8n- tlil.4 io the &ads of the 8881~88'8 pluohsssr, should the 888lgn88 to11 to p*y 88ld tsxss. lap r0r the tax aollertor 8pproprl8ta pro~6urs w~ald bs ilrst to mks dsm8nd Of ths lSSl@ke. tar payswtt ot the tams, and la the @teat of his irllrur to pef mao, to 9paro.a to Mkb suoh trxes mm 8814 preperty,elthor by sairun ma6 Sal8 01: by suit for rmowary et tbo taxso uld ror8olO8itra or tba tax llsn. TmmtiB#g that me h8te Sully l#wsr84 year lnpolr~, w uo vj.3 SEP 18, 1942 tory truly your8 HTCW'RY QlE%lERkL O? TEEA! 81 sA@ tOW1.r but* Aesl*tmt