Untitled Texas Attorney General Opinion ( 1939 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GLULDc. MANN 11-1.. .S”..AL klo-mwahleAesa Douc;hty,Jr. cauaty Attonsoy wnldc GJuaty wsltlo, Texas tbc lu10rin~ rPluatianar ma1 %z `` &MO %u the err17 lmnths or m3t. C* & maLo,8r~dim&sndh%8widewaBtlQhlld- rQ1 exomtab ud delivawd pwtitioa detam rbsrehy the east r/e OS Ut 8 heoeme the propctqotPrawdimY~&ZWre~ a&u@- tar of co n Mats (the portloa giral her b0hgL/do~thetetaareaofmta~2 6rIa3).PmuedlsL4te¶bmo8zulIdtu redor theproperty, and the?uCollout- or*oofriee oarrleclher ortloa ai the pry- P~m~ey~* 2ofLota ontbe d uatlon of $a3o,aud tbQfmatbeyMrslD3ntolB83&heluaiTo# PrmedbY* deToRe8~tsueelvndercd theeaet1/2oiIat3ud umethPead.laao~ dtb tho result t&t tlmou@ the yore ma6 t&l mat&# inaualTs, thaaast1/2ofLat3 was oaRled either on the raaderob ml1 or tba unruulered roll 8t a ralu8tioa a? $mo. l'Cho east l/2 of Lot 3, l/tlof the total arQa# is rortb aonslderobly eoro thau r/3 of t&b total a``sedtal~e, rod there- naludarof thepxvpert.7, of the ~intmnU%- tlon, is not rortll s/e of the amee8sed value. The west l/2 of Lot 3 lm oeaupled u, and la the bowstead of the ridor of c. R uafq bo- aeaeed. %Wuedim il. de Ta~w has rendaod the pro rata (l/a) taxes ou the east l/2 of Lot a, mad claims tbnt abc iloos mot have to ps7 but r/a of the tax, penalty andintereata~g for t&e 743ars Xl34 10ZZ8 and l@3& ulieu the proport am omed by her father, C. SL aiota. Tba quostlon tbat baa arlsar Am ubcither or notthotiuaolloetaraaa imme 8 fuxmoeipt to m-nxodis u. de Torrea for the pemrs a93t mnr, ant-l lo33 on tbo eaat l/2 of Lvt 3 bc- sq l/c, of t&o total nroa of LAltm 1, 2 and 3, qporrplqmcnrtof l)BOnm W%cL kQxem#punl&*, luulintaMetducrgaiTlstLQtmt 29 ona&. The t4wqlor in the Andaut oawhl~oub&yr 2 *upon thaprinaiploof l~wumomeod & otti to uwr, 81D fh Ye sat m urfhorlt7for tbopmrtl~U paymnt for t& acrimad tarea. me mqram court la aIla wmbalathiaf’tuWrArtule~aa8t&mxv,comtituuon0i foxas, awlRwise&Statu~ ArtialeTliE8, vhiah mvldmtltd the mlmud -cart ma&e oalml4IaIplQp~ ahah heoupw- lalll~themo~ the&m attsohoaoal7 60 en81 mapar8fe trwtorpamol oilmd for the tama uwwad mgalmmti& sdl~oruclquaall7Ulooarar``r~tbpcpthesDlmt oftuosaawswdagalnstoMtraat8hi&ham~aqmratol~ aMeus9WshoutOrrerhglQp~tmtaxmQIIow~ Batrc8utmltthrttumwl-ea~l~udprlncdple or tuaa.on, -WdlUUlilBQdOthWtlWbh8lS~the QaprQe cmrt, baa M appl%eattetl b ywr qw8timb In the ixuat maw tbe lots or traotm of la& W~4lr~ wrq render- ad~fheom~iortesfioaiawltQI~ein~sitad oueea&lotor $raatlnvalwd uammpmtel~raU.erdad r&la& uwl it a.8 t&l* faet uhleh ia detomlMtlTe Of the riCPtoi~eup~toplftheaarntd~uriartoly lotd~atp~oro``fop~fbat~e(giruto~ lotm or trnatk Thlmdl.atlaetloa wm polntetl out by t&e rmpraae c o ur t in sta t0 k o r tg Eg c uq 0 HJr a tlo TouLuIld lgt ml,4 s 8.T* ( 2) QIIQo Vith I l& CfOl1 0r ine;l-8 Whe6upmmecourtmostpmperl held in Mohey fr noor, xl2 texde~ 2&b h. T. ``tMtthoownerorhi8``mhobd aratel7rW almlv8xWoi*tprr- 3 6 Of 1Qd fOr' farntblt, WW QtitlOd t0 oompel the taxaolloafor to leeph amdl8- mmarewiptfor, thewixwonanyoaepar- oal, sinw t&olierr rttwbea, under the pm- sent constitutaRn aad 1mpI against eQ& zot wpsratoly value3 xmdaswm~ rer tho maauntof tama on tbot lot alone. The murtlnenewtrheld thatthemamerule mp- pli43d wllem the ounar cloetod ti trwt two pnrocl6 as one for tmcation purpo8a l iionornhlo ROW IKIt@ty, Jr. - I'ye 4 Upon facts pnrzllclin,c,tbc facto of the instent in- quiry arvL imolvinf; t&c osseemn~t and oolloction of t.axce won anlnberitoQtrnct or parcel oflam~ rendorcil for tax- ~tl.omhy the anowtoria wlld~, tbt? court in the docis&on ncxtnhoT0 citou# TirtuallJ anewere your qnwtion as Polloss: llt cafflOw to d%spow of tba attaok on the tax judaaaxt bciore us OS a nullity howusonlicauae anforwd am.lusttwo arate lots mr true0 on the* aggrogaxte T 3. ud, thattAerel.smualgintherewld of the tax suit nor ol(lD In the uwl3aalto of dofaxbutt in em&a plwtlings t41 thepmrampfion tbatthefureeloaure~low- "pa ed a rendition hy Alhort raduig of hot21 lota fD8' tSSSt%On a6 OlW* Uo hold that the owner oflotor or of an latorwt therein, or his as- *ignf+ who Is Uu8s rwpeaalhl~ fer the authorltAestrwt5ng twopuoels~wq dl never he allowd to suooesefull7 ottac4 on th a g tm r a s rlo 0w, th elw006mt,nor 6%+3- QleaD~WStihES t for ule eallaotion Of the Kklle other cmes could bc cited to the smno effoet, fc believe tbc f``gal.ng authority muply supports our ommlln- rion that the W collaotir of WeXde Couuty lm not authe~ or required to hsue a~tax redaaptioa cortlfierto to A. de rprree uponpaymmtortenderbyberof onl7laoftbe p"" tatsl taq pemltiee and Interest aocncfng fBr tho ycare YOSG u’s2 naa 1933 ospinot lotc & 2 and Q in the ait7 OS wslclth Cmnty of Walde, State of Texas, rendered for taxmtioa in eolklo for euch period bp bar father, C* R. rat+ sr. rtronldng'pu for your helpful oug+stions, und tmet- izlguuat the foro@llg will eatiafaotorily anmrer your lnquirll, cc arc x0ul-ETel-y trul7 \ . -?--