Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GROVER SELLERS ..,-ro``rr GLNERAL ..’ #c’ 0497 iionorableii.Pat &dwerda 12lvilDiatriot Attorney ,, Dal188 County ii800148Suilding D81188, 'Poxa8 Dear sir: 9pinlon IJo. Eta: whet are the oo . Your requkat ror our read8 ae rol.lowa: the correot 8uit8 riiba 0r Dal168 for qwation hvoha a0pa8 upon ths ion or our statutaa rslatlng to raea ana ooata to b0 0hsrg0a under what 00 deem8 a 'S~olal Statute’, and the oonatruotion of our ganernl law in regard to irea to be oharged by the county Clerk, and OUT ofrfoe haa been unable to find any deaioion oan- ltruing auoh statutea, we reapeotiully sub&t to . ;;onrii.Fat bduafda, mse 2 pour version or the law perteining to 0rri0e our said queatlon and at the eaw tima amok adrioe rrorPyour orfloe 88 to the oorreotneaa 0r our aoiloluslon. .1 ,c” we have aueatea up the law Ofia rfna that Chap- ter 10, H. s., doallng with delinquent taxes; mgu- later the prooedum and ieea in land tax aultr only, and &iv* our raaeona 88 roUon8: “1. Artio1.r7319 derlnea real property. Itvery artiole fn thi8 ohiptar, rhea a ak- r ota, *Lanbr or traotr, real estat.4,ato.*, and in no lnatanoa la personal property losntioned. 93. lutfola 7326 a9818 rlth 8uita to ronoioae llenai no lien 0~.porronal property un- thera bein til levy la made by lh o r iror r oonatable; a suit, on &WWOnal property tax.88i8 a Duit in peraonam, while a suit 08 real property ia in rm aa wall aa peraonem. -4. nrtlolo 7332 8Ot8 out the rwa 8liovmd the diatriot attorney, the aJ%erifior oonatabla the diatrlot olerk and the oounty clerk (it wi2.ibe notdi #at the oounty clerk ha8 oertala dutle8 to poriom fn regard to the ooll~oti~ br suit Of real proparty taxsa), leaving out any orri0Or ot lnrertor oourta whloh hao6 jurladlotionor praotioallg all personal property tax lult8. *Then w take into oonaiaoratlon that Artlola 7297 apeoirloaliy deal8 with lulta inatltuted for the reoorery or all nronog duo the atate and oounty aa tsxea au ana unpeid on personal property, to- gether rith the raot that Cuptar 10 with tha AA- tlolsa quoted above, it ia olaer that the Lsgla- lature did not intend Ior Chapter 10 and the nrtioler ret out tharaunaer to gorrrn aulta oa personal property. *Thea again m find that Artlola 7333, whloh doala with rear taxad a8 ooata apeaka only aa ooata againat tha land to ba aold under Judgment for taxer 839 3on. iir'Fatiidrarda, me* 3 and pal6 Out Or the prooooda Of the aelsa after the taxes, penalty and Intereat due thereon are paid, ana i.nno oaee ahall the atate and county be liable there- ror. wTherefore, we here reeohed the oonoluaion that:.'&0 constable or aherirr, oounty clerk or any inrsrlai 00~1% that ha8 jurladlotlon over the amount involred In 01~11 aulta ror personal Juagnont to reoover taxer on'peraonal property are rewlated by the general BOO Ytetutea, which Ore ret out and enumerated la Chapter 2, Title 61, it. il. s., and eabraoea Artlolo 3913 bhrou&h 3946. lThla being a novel question not baring bean aeolasd by oux oourta, we real that it ia our duty to 0811 upon your ortloe ror your opinion a8 to the oorreotnaaa or our oonclualon,~ There are no lpeolal atatotea fI.xingthe tee8 to be taxed 88 oouirt ooata in rarer or tha rarlour orrloera prrozxiiq aenloea In aulta filed by a olty In the oount court, or other oourta having juriaalotlon or the adwuata lmo 1 **a whore euoh suit8 are ror the 001100tioa 0r *personal taxeOn, ~01 taxer on personal property. Therefore, it la our OpFtlIonthat the con- olualona 8tda by you in your request are oorreot and that auoh reea are goferned by the general foe statutes.