Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GROVER SELLERS Arroa~rr GENERAL ‘Opinion Ho. 0=-?36j "1 shall thank you to advise nosthe propar procedurets follow in aaK\g the aases8uw&,,levy and aolleetlon.a .. By trerkywith Ypein F;Itne yroi 1213, the United S8atssexprerslyrsnounoedall olain ta the territorywbfch 16 now 8he 38&a of Tsxalr.W~hiJe u sovotoignnation,and prior to her amcca6ian, Tama declaredby act of her i)on- @eso, that oivil and olitio41juriedlcOlon af the &qmblia of Teams axtendedto t!a f~llwlng bound4ryaloag.th4dba- aoaatr Oalvestoa County ma ortratsd by aziAct of the Congrws of the 3e;lublid of Tcaa on i!my 15, 3.838. 1 Camel's Lam 1683, Thr boundaris5 WUa-ersdeffzd in 1839, and egaszinin 18&l, whf&h'Latturd~llneatfoaFe:wi.ne In effect. Tiiecrllo b&&in ut a pol~t %a the shw,rar QP t&e Gulf 0E Xexlaosa and aher sotkingtha 4wt, north end wet linaa of tiw county,the au8 acirntinusa: __ _. 617 i40n0tab3.4 G4OT$4 8. 3seppuwd, ?a&* 1, AsMule 723%, uhiob pwidest *A64666si&nt: or land8 re:rderadto the Coraptraller under the ravieioxia of thir ohaptershell&s mrde gy the patty r&dering ths M w&a' orfh as to %hels value1 but if thu Ca*~tmll4r thirt!cr the vrluatioatoo , low he shallobjeotlaod it the Gmptroller aad thenperty rendering the hnd 6wot _. agree, Ween the Camptrolbar rhlll %uaesa the aaae at 8ueh f&ue 4s he aurythinkit fr worthy aad, li the pemy rendering feda the th4:'ass44oia4nt is too high, he is4y appeal to the board of equU.so"vion, whi4I.t fer rudb gnupos*s shall cv~Mtls% of the Gwsmvr, AttorneyOenerel sad t&e 3eeotretery of State, and Choir dooirloxt shalL be %ml~e lrrtiols7293; wialoh wid4s that "The .blliea . . upon lands aituotedin t r e territorynotilaid off &o cwuaties; shall bo pald and aol..leatcd at the``of’fice of the Cwaptroller, under tuok xw‘ug;uSatioasPB be may adclst for that piqw4ec* These 40mtitu%i*rl%l and n~4tutiory ps#~i8iQn8 set ouo &IS the lrsssntiala of the ntseesiq and aolleatlq otrwtwe on the taxableintereateLn Land in t&e barri- tory in qusstioa. The deeellaand``enrhmiaaare 1ehto tCe Coaptr~ller'o rufe+r&xhg.po``er given hia by the %tatuteequotad. The levy& sf‘th &ax eiitiieterritoryioqtired atcut ia tmludod fr the lee+ fixed by t&a board provided f@s in Article7541, wU.cL io uaqxmed of the Gavemos, the Cozptrollez,nn~ t&i &ate Trea8ur~rc A levy 0Z texe8, 68 io poLr&edosctby Caolep,ia the set wlicrBSixes the sub ectc.>andfrte of tttxstlon.XIX Gwoley Taxatioa(4tiX Ed. j 20@+1 sec. 1012. The subject of twtiou ia fixed by Article BUS 9ectio.i 1, of &Ike Cmst~tutilw~and Artiole 7043, vit., wi propertywit& ttis Aet6,w %nd only the fixirtg of Ctiarltu lo delegatedho th* hoard acraosdlngto the fmula set out in said dx%lol.e 7043. 'Ptrlrr rate 90 Pfxed ia a;?plicabhto the territmp hera conridertd. .-