Untitled Texas Attorney General Opinion ( 1962 )

AUSTXM 11. TExlhW
December 18, 1962
Honorable Wallace Shropshire Opinion No. WW-1501
County Attorney
Travis County Courthouse Re: Who is liable for the
Austin, Texas delinquent ad valorem
taxes upon the real
property in question
under the submitted
Dear Mr. Shropshire: facts.
You have requested an opinion on the above referenced
subject matter and in connection therewith we copy the following
from your request:
"Question: Who is liable for the delin-
quent State and County taxes for years 1946
and 1947 where an innocent purchaser for
value on January 31, 1950 received a tax
certificate from the Tax Assessor & Col-
lector, indicating no taxes are due when
the population of the County at that time
was under 210,000?
. . .
"On January 31, 1950, said original pur-
chaser sold the lot (90 ft. by 107 ft.) to
another party who demanded a tax certificate
from the Tax Assessor and Collector of Travis
County, Texas. A deputy of the office issued
a tax certificate showing no tax due, . . .'
State and county real estate taxes are assessed against
the owner of the property as of January 1 of each~year (Article
7151, V.C.S.).
The taxes are a lien against the real estate in the
hands of the owner as of the time of assessment or in the hands
of a subsequent purchaser (Article 7320, V.C.S.) unless the col-
lection thereof is barred by the provisions of Article 7258a,
V.C.S.
Prior to October 1, 1953, Art. 7258a, Sec. 1, read
as follows:
Honorable Wallace Shropshlre, Page 2 (Opinion No. WW-1501)
"Sec. 1. On and after October lst,
1929, the Tax Collector or his deputy of
any county In this State containing 210,000
population or more according to the last
preceding federal census, or any city or
political subdivision or tax assessing
district within any such county shall,
upon request, Issue a certificate showing
the amount of taxes, interest, penalty
and costs due, if any, on the property
described in said certificate. When any
certificate so Issued shows all taxes,
interest, penalty and costs on the pro-
perty therein described to be paid in
full to and Including the year therein
stated, the said certificate shall be
conclusive evidence of the full payment
of all taxes, Interest, penalty and costs
due on the property described In said
certificate for all years to and including
the year stated therein. Said certificate
showing all taxes paid shall be admissible
in evidence on the trial of any case involv-
ing taxes for any year or years covered by
such certificate, and the introduction of
the same shall be conclusive proof of the
payment In full of all taxes, Interest,
penalty and costs covered by the same."
Since, as stated by,you, Travis County, Texas, had a
population of less than 210,000 at the time the tax certificate
was issued January 31, 1950, this article had no application to
this tax certificate (City of San Angelo vs. Deutsch, 126 Tex.
532, 91 S.W.2d 308 (1936)).
The owner of the property as of January 1 of the years
1946 and 1947 was and still is personally liable for the taxes
due the state and county (40 Tex. Jur. 104, Taxation, Sec. 70,
and cases cited). However, the lien follows the land and upon
foreclosure of the lien It could be sold for the taxes.
The present owner, not having owned the landsat the
time the taxes accrued for the years 1946,and 1947, is not per-
sonally liable for the taxes and no personal judgment could be
taken against him (40 Tex. Jur. 254, Taxation, Sec. 185).
You are, therefore, advised that the property involved
is subject to the tax lien for the~l946 and 1947 taxes and could
be sold to satisfy this lien, although the person who owned the
- ,
Honorable Wallace Shropshire, Page 3 (Opinion No. WW-1501)
property at the time the taxes accrued is personally liable
and would be liable to the present owner for the amount of
taxes, interest, penalty, etc., in the event the present owner
pays the taxes, interest, penalty, etc., unless there was an
agreement between the parties that the vendee would pay all
taxes.
SUMMARY
Tax certificate provided by Article 7258a
does not apply in counties of less than 210,000
population prior to October 1, 1953, and the
real estate against which taxes were assessed
for the years 1946 and 1947 is subject to the
statutory lien for the taxes, Interest, and
penalty although the owner, as of the time
taxes accrued, Is also personally liable for
the taxes, Interest, and penalty.
Very truly yours,
WILL WILSON
J. H. Broadhurst
Assistant Attorney General
JRB:pw
APPROVED:
OPINION COMMITTEE
W. V. Geppert, Chairman
Bill Allen
Albert Pruett
Sam Stone
Scranton Jones
REVIEWED FOR THE ATTORNEY GENERAL
By: Leonard Passmore