Untitled Texas Attorney General Opinion ( 1942 )

P
ENERAL OF TEXAS
AUSTIN
a*norable Ton A. Craven
k%xaty Aualtor
IAoLennanCounty
Waco, Texas
Dear Sir:
We here reeelVed anb
an opinion of this Dapartme
an follewar
*Several lots loa
ULennan County
state and couut
under the n
some of .%hs
Gtate or County taxes
pata slnoe prior tQ
orable Ton A, Craven, Page 2
price in coknowledged, no other evidence is
Sound that the $57.23 was ever actually paid
’ by Gilmore. The Tsoorda of the Dfstrlot Clerk’s
offioe end the Tax Collector’s orfioe do tact show
that the Clerk’s coats and the 1929 taxes ilere re-
oeiveb by these offices. There is on file in the
County Clerk’ e ofiloe a quit oleim, deed under
date of Deoember IL+, 19Jj~fros Wlznore to the State
of Texar and the County of I4cLennen, conrideratio~
$1.00, covering these lots.
YWmently, 3:oLen~an County~ ebvertisod ‘,%ees lota
for sale. They were $old. The pwoSuradrs *era
told t&t under this eale M#&enuan Col;nty wouU
deed to them whiPtever interests and oiily what-
ever Interests YoLennan Ootu$tg he&d in thuu. It
we.8 the yemral unileretaadl~ of these purohanere
that no State en& i?ount$ tax lien6 would be re-
tained against ang of tMs p&per 8. It’wae the
illttXltbl Of the %QbAA@ACQUntf '~WUlli~$iOAer~'
E
Court that no euch tax liens w%lA b&.,clai~L St
wae and fE tile iAtUlti&l Of the CoaPla6ioner0t
Court to use whatever portian 41 the money &e~i~rd
from thfd eale neoessary to pay, in tss usual a-
aer, the delinquent taxas 1cgall.y due the Btate
sa& County on these lots.
*ArtPole 7331 of the rtetutes aa applidd to del.ln-
quent taxes on property for 1929 snd prior years
alLowa cru;acoountoble fee& to tar aollectore for
perforratig oertain epeoSfied duties. tiaid ieea
to be tared as ooata againat the beUoguer&. To
determining the emant of feee to be collected
under 7331 with delinqumt tams for 1929 esd prLor
yesra, it has been the praotioe to collect one &al-
ler for each asaeaainelit for each yhar &elinQaent
taxea were paid. our TUX Eollector hao oooatrueu
an assessment to nean all the property sseeaaed in
the ~aum of ORBperson for any one year. As indi-
cated hereinbefore, the S?cLennan County Comrztaaion-
em Court proposes to pea, out of the prooeetla
mnoraBl0 Ton A, Urav*n, Pad* 9
, ~4erlro4 Irma the nle of thir proport~, all the
4ooiaquent tarem lemlly he a&.nat thi8 prop-
. In aonneotion with thin, tw4 ~ue8bion8
arise an which I oholl thank you to Sire me your
opinion.
*In view of ertiolo 7333 oi the rtatutoa, would
1% bo the duty ot the’hx Ualleator fo oollaet
tar the Tax Coliootors who woro in ortloe dur-
lqz 1929 and prior goare ao provided ,rrnder
artiole 7331 88 It oxlatod. in than Joam when
the Gounty pays the taxerr under the oirouv~tanoes
that hare boon outlined?
*ShoulQ your onowor to t&o, fitol puo8tlon be *ye,*,
on whair basin ohoul4 the oollootcPrrr ~ooat be aal-
m&ted? This questi.on 041q4rUQ bo~un ,af the
raOt that all the propvty in quontroicmfor laoh oi
tho years fnm 1919 through &929 (and ior’ all other
frars this property appear8 01) Ah0 tax r&Is) ap-
pear8 OR the tax rolla under tJ=ienaa,e *unlurorn
awnore’. Aar IndiraPod b&ora, in eoau’Snrtonoeo
lot* axe grouped on o``aemsm1119nt e&e& and in
other oeaee $oto are llrrto4 oingly on aiieooaent
ti00t.. ”
.Mter 6arefuU.y ron8irlering the facto eubaltteti
,bp rou wo are or the opinion tk6t the Comn&ooloneEe~ Court.
or your oounty would be authorleo to pay tha State aa
County taxer out of the purohmo aonog recefred by it in
aompllance with it6 aontreiot and agre8ment with the par-
ohaeof. ,Wo, likewire beliers that the sow&y ~3~14 aat
be violating the provhom of either Artlele 7332 4r
7333, vor~.``*o Civil Statuttee or Terns, a8 aae?&oT, iz it
ohould pay the proper re4omption meto 44t1of the ttobual
purehaoe mo!key rooeiYo8 by it for its int4reet in tho
property in compliance with the ,Wnbraot between It and
the puroha,ror . The pmhibitory provlolono oi raid Arti-
ales 7331 and 7333, that neither the oounty nar the State
ehall bo liable for the redcusgtion toe, are net applioable
-%norabls Toa A. Craven, Page 4
to the faot situation before us sines the redeaption tee
here' Would be paid from the purchase money and not out
0r the regular rUnd6 of the oounty derived rrom emno
other aourae.
The aollecti.on of all dslinpuent a4 trlar*ra
taxes due the State, county, munioipality or.other de-
iLoo aubdlYlalons that were delinquent prior to 3eoem-
bor 31, 1919 we8 fOreVsr barred by Aeto Bortr-iourtk
Legislature, 1935, iegular 3easian, page 355, Cha 128
(Artiole 7336f, Vernon’s Civil Statutes of Texea. 3’
With regard to theof the $1.00 redecip-
status
tion fee, provided in 7331, Vomon*a Ciril Sta-
Artiole
tutes ol Texas aa ?wesded, fmm January 1, 1928 to
iiuguit u+, 192: (the aat0 wtlen Axti010 7691, R. 0. s.,
1911 was amended), we deolre to quote franr our Opinion
Bo. O-2995, aa followar
(I. . .,"
*It 4eoi4ed that tn
has been dofinltely
aountlea operating ua4er She mulawn See bLll,
the tax oolleotor’a fee of One Dollar (01.00)
pxmiaaa ,$4x in the above asnt%oneb iurtioLa,
Axtlole 7691,waa swquire4 to be aacountesdf~,
antl tdaerefore oould not be retained by the ool-
lwtor (Bitter vii. Berar County, 51 ti. si. (2)
162~ Turner va. Barnes, 19 -S. W. (2) 3251 54.
27 6. \Ir, (2) 532; Getaexmi county ~6. Fox, 32
S. H. (2) 653; Id. 61 s. W. (2) 483; 64 s. s’.
(2) 140).
*The above tnsntioned provision of -iale
7691 remained In foroe until the year 1923, rhsn
It wae amended and beam Article 7331, XetLacsd
Statutes, 1925, mder wiiloh the oolleotor was not
rec.&Wed to aaoo'lnt fQX, but aould retain Ilaid
fees, izl addition to all other eompenaatlon aocorded
h.Fmby law.
t
Scmoreble Tom A. Cror4n, Page 5
"Artfole 7331 wae amended by the Bortf-
'fIrat Legislature, Fourth Called Seeeion, page
30, Chap. 20, Par, 8, and thio Act bboasrs 4t-
f0otlre January 1, 1931. St will b4 noted that
the 4tatute as runendod omitted the providon
providing that the toe above anentionod nhould
bo additional and eumulativo OS 411 I448 and
not aooountsd for 44 Itao% of offi04.~
&I our Opinion No. O-1679, a oopy of which
ir enelo%od, w4 hold that an lnoumbent in ofiios 3.4
the proper psraon to oollsct dellnpuent.roor, properv
oarned in aooordonee with the Law of hl% prod444eoors
in 0fri04. said Opluion wo. o-1679 WOO imirl4d, on
another int, by our Opinion Bo. O-2290. A oopy ot
the opi nr on loot %wntionod ie 4nolosod.
Bronx 4 oonsldoratlon of the fereg;oicy rother-
Ue&z, thoroforo, ammor your itrot qu44tion 44
1. The pres4nt incumbsnt tax aoooowr-
oollootor should 6ollo0t the progor mdqtlan
roan that were properly albwod by law UA~ nhl&
booam due by r08aoa of 84rvio4a p4rr0rmd by
hi6 prodooossora In 0fri04.
2. Th4 inoumbont tax a%%4840r-401140t4r
should aeosunt for tihs rodaplption f444 eol-
lectod, during the psriod oi timo ooosrrd in
your f&ret quorticm, 44 follwa:
(a) Those to44 properly ohsrgosblo tmat
January 1, 1920 to AugU%t 14, 1923 should be
disburasd in aooordaenoe with Artioles 3891
end 3892, ii. C. S., 1925, prior to their
4aendmimt by Aote 1930, Forty-firrt Lsgi%la-
ture, Fourth Cellsd Ss44ion, pa$e 30, Chap. 20,
Honoroblo TQIE A. drawn, Page 6
. .
Thou4 rsdsnption I444 properly oharg4-
(b)
eble from Augurt 14, 1923:to January 1, 1931
ahould be turned over to the proper es-tar
aolleotar who oarnsa them and is entltlod to
reoslve them for 44nio44 rondored duriag his
tenun or 0rri44.
(con44mi~g your s440Aa question ~4 oall roqr
attshtion to our hold- in cipinlon Btoi O-1619 from whioh
II4 quote:
"IA oon4trting thir old statute, the
Attorass G4nor41*,4 Dopartmont, in 4 nqmImr
or oplaiono, Witt@A by Eonozable 8. Grady
Ohadler, A4,8i4tont Attoraos Gonrral, BsLd
that the 81.00 fee protided thoreiir should
bo *tltmod thuoin for-*aoh tmot of land
u#e$ whioh doliaqamnt tuua wzo .mih. . . .
'91A44 AI-tiOb 7331 WOOwd4z PA’1930,
th8ro have bo4A no 04604 UphicP.havd'beon OOn-
QOrAOdwith th4 prO~o4itiOA a% Mt outi, &x~OUz’
letter. kE*oo9r, t&d quo8 @area ru$o&.:dpba
by Attbraoy @onen Jalnar $ # AU,r@d ,$tJ',$i.$~n;
fox4~44 opiniw, Oat& Apt\rit 18, l``$#~$‘Z$tten
br Aa814tUPt Attwmy Guaonl EIom4r``‘@$!!,~4Xfo.
Mr. e)4w0ir4*4 opinion mada, in part; tid~ioU3w4r
a~*H4r4 4s4in the 00qs4aretioa 4LLowod
58 far th0 porrora4nor 0r ah4 04``4s.or
aota wbiah aurt b4 rubetantiellg ,prrlo,mod
botors t&s rer oS.l& i* *rn,d. Bgw4114s,
the fee is not dspendmit U$@R tho f%,uag of
Mit t0 4OllOOt th4, ,‘``L”~&li~AqUOAt; ‘bitt
i6 dOp4AdOAtUgOA%htt"phrroEP*L004et 6&&e
e4veF42 @nvio4s salUwm4t4d an6 upon tlL4
4Otul COll4OfioA ~0rth4 tafs4, pMalt%O%,
interest and eosto,
"*It must rurther bq obmrved that thr
tern *coxmk4t 484smm4nW a8 ured in t&e
act or thbs Fortyy-Zint L&nLaturu, i.4
E[oaorablr Tam A, Craven, Pago 7
. . zumnt *the Inventory of all propert
ownod by on Individual for anp 0~4
year*. Ther4toforo, ths term *oorroot
a4oo48mAt* had boon urod to m44n oaoh
tnot or 1aAd a4 8efi.nod by the k&8-
laturo and by the Court4; under the Aot
0r the P0rtprimt hgirlatun, how-
OVOXF,Ml4 tQlrm "06rr40t 484484a4At"
would Inolud4 all traot8 of Land upon
which tax44 u4r4 64liliqu4At for 4ay
one par, looatod In t@o oouaty rad
own44 by any tan4 indlvldwl.**
ArtI014 7198, Vornon*4 Civil St4tutsr of
Tox48, 4uthoriooe a tu a88484or to e88o88 property
in th4 inrt8no48 themin prOviuOai ia th4 A4m3 0r UII-
known amor when the namo8 of the real omor8 am not
knOWit. tit1014 7205, Qf thr 84NI4 8ktUb44, aUthmi44B
th4 444444or to a#%488 4rxy property in hi8 oorrnty that
ha8 not been lirtod IA the A4m4 of the OwAer, if knows,
and ii the owner in unbwun 60 limt the property In the
ma8 6r Wukmwn own4ra.
Sin04 tih4 r444mption f44 provided for the tax
444488Qr-401~4tOr i8'fW 005p41%84&i~3dU4 hfra ml: p4&-
forming oorbaln 84rvI048, a8 horebororo @b&ad, we
boliovo that proprrtg lI8tsd by Bitt in thhs mua4 of *un-
knows ownor8* on the unamderod tclr liota oould not bo
p~44um41lto belong to the 8aino por86A. In view of the
woraing of tit1014 733L, 8upra, at all t&a48 sin04 th4
rtatuto wae fir8t 4n44tod, i~0LudiAg all sf It8 amend-
aoatr, w4 bolleve thet 8uoh rtatute h48 alw4ys OoAWm-
plated that the W%OPQtiOA f44 bo oabd.6tO~ UpOA th4
ba8i4 that oaoh pi404 Of proportg rondorod by the t4r
a484440r in th4 naau 0r *u.dumwa wn4r8m ~48 the 8ub-
joot OS indivlUuo1 OrrslOr8hfpwhore the rrndition I58
prop4rly made IA good faith and whore bhore wao PO
avallablo IAfOrLMtIOA b4ror4 ths tax a8448402 8howing
tionorsblo Tom A. CmV4a, Pago &
to thb'oontrrry. Pollowing the pro8umptlen that the
tar o88owor would not hero psrfoxa4d hi8 ofiiolel
dutio4 oootrary to the law It wouI4 ap ear that ho
r0ula h4V4 vu4 r42id4ma th4 ~r4~4rty !A the n4a4
of *unknown own414~ in lnstanoe8 whom the owner
'1R8 ix fSOt UnkaacW. To hold that property rondored
ix t&s mm4 or *tinis~eiwnown4maa undos the raob8
rub&tted by you, V48. iA f8Ot 4WA4d by th4 84Ik4
p4retm, wotid, ~4 think, bo,iapo8&g 8 pr48w4ptloa
upon a pXO8uplptiOA Md WOtid bs 8 U6XStPUOtiOA owa-
trary to the ~4x7 term or~th4 8tatut4 it4ti.i.
Prior to Jan&&~ 1, 193L, (CM doto upon
whl4h iirtiol4 7691, a. C. 6. r UU w48 anmndod by
bho AOtr8 or the z0ay-fiT8t L4etrktw4 &mrth
krllod sreaion, Chop. 20, 840. %I th4 $igm rearat;?tion
$04 ~44 prorlded r0r woh oorr44t 844448~at 4a 44oh
“trart” of lend upon whioh taoa ~HQU dollnquant,
444h *treot” oon4Ittomd en on4 44844llaunti Stiato
V8. 3lator (8. ot.1, 38 3. W. (2) 1097. r&4 a44e
just r4f4rr4d to held thet t&o word "traot" '148 tho
unit whioh tar the l4a4t or wullest 8trbdIvIsion.
Fran a o0n4i~*mti6n or 411 0s the row=
&~coin$4athOTibi48 yQUr 844vAd q~4@bi0x 18 41~44r4d
84 r0ii0tf4:
1. Braa Jmuery 1, i920 to Jom4ry 1,
1931, the Cl.00 rodsm@Ivn ros pa'4vibod for In
Al-tie14 7691, a, c. S‘, 1911, and lw.mumdod by
Bouss Bill 9, Aote Fesby-Iirlrt X&5Srletluro, Foprth
Ca~Od s488;4a, atar pro&W4 bo’OolLOat4d Up44 th4
be818 Of oaoh BOW4Ot.448448Et4AtOX 44Oh tr4Ot Or
land to be *old, 484b tmot 4~AOidO~rb e8 on4
ase404~4nt. The word Vnota would 4~8~ ths unit
wbloh W(LBth4 l664t or *aarrlloot s\zbdlvleIvn.
Uonoreble Tom ii. Cramn, Pago 9
* .
2. o-aa January 1, 1931 to bIta the
.l.OO Fadsnnpt+on~fer provided in krtlqle ?331 of
Ye~non`` Clvll iitetuter of Texae, ar amnded, iuay
properly be chargeable for asoh *oorreot aseeemmnt*,
88 that torsi in defined in said statuto, whioh tern
would Include all traota of land upon uhioh taxer
uoro dellnquant ror any 0110 year, looatsd in the
oounty end owned by any wm inillvidual. i+hem
property on the unrendorod tax rolla hae boon
rendered by the amea6Or, in good teitb, ln the
name OS *unknown mwmP oaoh reparate *traot*
should be oonsiderad to bo owned by dlffrrmt
perrona.
iTo truet that in thl8 meinner 186 here tuUy
answered your inquiry.
four8 verr truly