Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN lion. Leroy L. ldoore county iittolmey Houeton county Orookett, Texar Dear Yr. Moore: Opinion Ho. 0-72i+11 Re, Is it jurlmllc State 8nd Ooua You request thr op queatlom oontaind in pur roiiorn: aore i8 in Eou8ton tnot or 120 aore been Y88e88 0r the owner8 are obtain 8errloe by that one 8uit ror the , ii prJ88ibh Ii thi8 $W.l be molded. WPleaee adrim rðer or not the Spate of Tosa8 oan rile 8uit in either Efourtona0umy or Trinity aounty for State taxes and tare8 hue both couutfss by the ownws or this land.” Hen. Leroy L. twre, page 2 Thr, question ror amwer 181 18 It juri8d&tl0.n81 that 8Ults iOr stFAtf3 8nd OOIAUty ad vt&Oroi~& taXo8 b@i rihd iE the dl*trict acurt of t:m aounty where the land $8 loomted and th6 texts assea-ed? via think the uiffer to thl8 qUe86iOQ l8 round In the athtute8, the pertinent prori8ioa8 of whlsh we shall state a8 roim5t *hll 800Ions or 8ui68 r0r Ine oolleotlonor dolln- quont ad ralorea taxma on llthor real or porsoti property dU0 the Ma80 or TOXa8 or any polltiocl 8Ubditi- 8Ioar thereor, 8haU be brought in a oourt or lmp4tont jUri8diOtiOn in the &waty iP wbioh 8UOb 8aXO8 WOro levied.* (Art. 7345b-1, V.R.C.S.) ‘Phi8 p3X+V181Oa Or EhO &#&Us0 W88 m888d by th0 48th LeU1818tur0, S. B, 643. io, 46Oh L*6&8laC;UN, me. lf#l, lRd we think tho OmorgOaoy olm180 -88 ib pl.aia that it I8 the lyI8latIre Intat that 8ult r0r &Mnqumt aa +alorom $a~88 may be malatained oalr IJ#the OC?WI~Jin whtoh t&o lend Is 0IfusWd. This 18 N&rO8s by the ome?ge?aOy rlaum which 18 Me fQ11OW8S "The raot th8t 8heFe 18 nm no pl.8u pmwl8ion or law pormlttlnq8~ aotfoa er rult for oolleotfon oi dolfngusntad valor~m *axe8 on p0rron8.l pwperty to k 3ha~ntained 8~8 agah8t plea8 Of prltilego by nOR-rO8idORt toxpayors In the Gountr Lri whiab. tush tax.8 have beon PerIea and In whlah 8ooh taxe8 an pamblo, and aortain Gotart Of Appeal8 nave held that 8u8h 8tit8 aT0 govWaed by 880 gonoral rule 01 fenuo In ottil aotIon8 and w bo re~ored upon plea8 Of ptlvI10g0 to Gouatio8 o8her than tho8o In whioh suoh tax08 aro payable, thrrrby roquIrin& 0ountJr and/or diatrlot 0rrt00n to travel and t ren8por6 orrioiei reoordo to distant GorurtIoa Ln order to 0nm00 payment or ths legal due&, a0 gWat herd8bip, ln6ontoaie3oe and prohibitive erpeamo to tho Countiss and unit8 inral~sd, thereby affecting the pilblla mmmuo, ereate8 an hfqmratiro publio Reee88itp end 911 emorgeaoy requfrin&the eUepen8iOn of tha Constitutional Wule requiring bill8 80 be read 6~ three 8ereral days, MI& ictieie hereby mupemSed, aad this kot 8hall take erfeut and bo Ia rome r20n and afber it8 ms8aaeI &Id it 18 00 BSWOted.” Bon. Leroy L. ~&ore, Pa* 3 Everi prior to the’enaotmont or 8. B. No. A&, wo think it true that ao to 4elinQUUIt 8d ValOF0m tU68 apin8t real estate, suit Wa8 required to be riled In the oounty in whloh the lead w&s situated. The piupoae of this logislatlre ematment yea to m&et he rule equally appllaablo to 8UitO for dellnqueat ad mlorem taxes OILparaoeel property. Furthomaore, Art. 7326, V. N. !'.s., prorlde~r wWhenevermy taxe8 on Poal l8tato hare beooae dOlinqUent it 8hau be the dUOp Or tho 6Obmty 8ttOmOr upon the exglratioa or t ho thirty 60X8 notioo pwvfa0d for In the two preoediw artIole8 or a8 8eoa bhemmS8or au preotlosble. to rile malt In the name or the S.6860 or Texas in thi di8trfOt aoum Or the 0OUaty rh0~ 8Uoh real 0866&B 18 8ittMted r th tot1 t rt lateroet, penalty and 0~8O``tb8: hii.l”, m~&“i&%8’ for 811 year8 8bOO the thlrtpfir86 day or Dbo~ak, 1908, with Iatonet ooaputwl thoreon to tho #Am8 fired ror the trio1 thoroor a$ tie mat0 or 8iX por 0-t par aawn, end ahall pray for jWgmsat for the pqxeat or the 8Ot@&.~kl 80 8pWiiri8d %k``fn Wd 8hWkI $Q b0 dU8 IIIbOUllt8 ma unpaid by thd delinquent tar &eWrd8 or said oountrl . . ." (~@lfi818OUrS) The foregoing 18 8UifiOim to de8i0~t5``0 Ohat 8uit8 ror delinquent ad valoren tau8 ay be rinteiaed snl~ la tho county where the real a8tate fs lItu&ied, tno that In th* 8itUatiOll preBUkt@k& by YOU it 'Will 19pUiZ4b tfunt 8emlWtO 8Uit8 bo filtd in the,re8&WOtiVb OOUiIti*8 $23 WhiO& the iaId 18 8itwted, 8nd this regardhO Or Wh80hOr per8Ond 8UViO8 Or 8errioe by publloatlon ie required. You are, tborofore, aooordlngly 80 ~dti806.