Untitled Texas Attorney General Opinion ( 1940 )

424
OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
of sat% dtheete
-beingtrrarkedExhibit *A* attached
hatrat sn4 made a part hereof.
w(2l TO co&le a rmt sheet reifleatlnp:
an
sn~lysfe 0r eaah and every tmmt or real propw-
ty lvaetot!in seid diatriat on which there laag 'be
due any tlelinquent taxes, simrlng the page mm-
ber or the tax roll-on whleh the sane appease;
tha grlnelgle owner, the address or.said owner,
the bwdzeso in whloh he 1s engaged and en
other inrormtion of value in ol& the kx
reaords of seid dfstrict Of errorB, OoniliCts
an4 unknown owners. k blenk spsoiatanof eald
sheets being ma&e& Exhibit 'Bt attauhed her&o
arndnmde a part hersot.*
~tze~rmentthea~~~d~,iror~Cero~ooa-
aldsratlon to be paid iox?euch fmroiaosr
T?$ or ti delinqmnt tams p&I to said
aistrldi rar the Y-T 1938 aab aa13.
priar ffkt328
between the bte hereof azd the 1st day vi Emah,
2942, ,fnchtsiYe.
-"2$ 0r au fi8~in@l0l%t trt*aspaid t0 eald
distr5ct for the year 1939 between the tletosof
&a-ah 1st. 1940, and Y%a?ah leti, 194 5mluslYe~.
"S$ or all Ueltngmzit &x98 paId to m&d
Bletrict GOT the year 1940 between the Qates .vr
tiara let, 1911, end.ffarchLrrt,1942, lnalu8lYe.
‘“Safd~ccuapensation i.8 to be pa%& 6s an& when
.se,id toxen, pmialty an% interest eru uc~llmted
without PUrtheT &Qtion Or the boa?&*
426
districts and mmicipal corporationsor~e~&x+d under
eny fymtrcl or special law of tiie Xate and whloh
have power er.d authority to levy and uvlleot their
vwn texe8, a?tdt11etelm!1of such ooxpQretl@n~sim.l
have the benefit or all llena end remdfes for the
security axi:collectionof tgreo due tker,as ia pso-
vided in eaid Title la the u.me or taxes.duethe
Courtp. ('iuts1935, uto L~c., p. 666,
State az.ad
oh. 261, 4 1.)"
The loot poxa&raph ol:~tlole 7343, RevisedCivil
Btatutes,reeds:
*All l.assof this State for the purpose of vol-
lectl,ngdelinquent State atndcouuty tares are by
this lvw Irede.evail.sble for, and wh8hcn:
ia~vked &m3.l
be applied to, the aolieetion of delinqu5nt taxva
af cities anO tom end independentsohvol.dfstrivts
in 60 far aa aneh lewe 6re eppficable. Id.1 Acta
3rd C,.S. 192Q, p. &.fL!cs;
Lots 2nd C. b. 1923, p. 39."
In Es&l vs. %insfield IndependuntSicbovlDietrlct,
123 S. P;.(26) 629, the aqiro~~ Court held that *a;ll.lanaof
this atate for the pmose of oollectingdelinquent state and
county texes shall.be applied to tke collectionof delinquent
tlsxes Of indepsndent s&uxA aistriota in 80 f-w as suah law8
ere epplicable.* ~stioles 7335 and 73350 were held appllee-
ble in that ease except as to the requirement of ~epprovelby
the Comptrol'ler end the Attornog General.
. Eeotioos 1 and 2 of Art[Lole726&s,V~rnon'~ Civil
Ste.tuten,seeas ES followsr
“Mt. 726&a. idjufht6nt0r dtaingrie t6ix0e
azd oollectlon tbm30r.
*Sec. 1. It Is hereby declared the t=oliey
of t!;0.2tnts to adjust ff,elinquent
tare6, correct
errore, to elkzinataoollrlictain surmys~vf land,
~lndto collect t!ledelinywnt, ocoupotio~~, rran-
c'liaeEirid
Ad Valorm Texes, in order to oleer this
LtutQ or suet;ta%ea, error6 an% conflicts at the
esrmz3et d&e-poesibS%* md to provide e syet,atn
for wm3sscm3, fi order to etkiuate the numerous
errors t!xt riowappear an the t6x mlPe emh re-
CUrTir-,~
year.
intwebu, or an &Q%mnt equel to such gezlalt-y end
interrestor all b3liuqufJnt tares aalleoted. A5y
county beslrinE,to instell 8 tax or plat system
and cleertha aounty of 4rmr4, oonfllats and un-
knoum owners, may do 80 by payIs& not.tci exceed
15s or the delinquent tams aalleated, whIti pay-
nellt stall ao7er the ao8t or reoorde and &&All-
inp; Eame."
We think the GaolsaisDionean~
Court of a acmnty, under
autkdty or 811031 tamt48 aould make 8~0h 0 cr0nfx-m ae this.
Cherokee Oeuntyvs. oboq i5 8. E, (Za) 5383 (ikmib35ion4r5*
court ve. Wallme, 15 S. W. (26) 535;
8. W. (26) 228; Utmnelloa~ Swisher 00.
Waaag&oohes Co. vs. Lafferty, 6l 8. 8. t2d 1 994. 82nor. suah
St8tUt86 am applloable to lndepand~t aoh dl6?ltiatn, UndaF
authority 0r the B411-Uansrield Indapendsnt 8bx#l Dll8trict
ease, independe& soho distrIcta QaSi 3.4gaU.y eater lilt0
euah aontraata es the one aubzdttad.
APPROVEHdAY 3, 1940
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ATTORNEY GENERALQ~ TEXAS