Untitled Texas Attorney General Opinion ( 1958 )

THEATTORNEY GENERAL
OF TEXAS
Honorable Ramie Z-I.
G~ffD%in Opinion No. W-463
Criminal D%strSct Att~=~?y,
Jefferson Ceufity Re: Intergretatfon of parts
Beaumzk, T~%x? of Ar%. 7298, VACS pro-
hibftl.ngthe bringing of
lawsuit for delinquent
personal property taxes
after the expiration of
four years from the time
such taxes become delfn-
Dear MP. Grffffn.: quent.
Your request for an opinion reads, in part as
follows :
"1 hereby request the opinion of
your office of the interpretation of
the following quoted portion of Art,
$q?g8 V,A,C,S, @-----nosicitshall be
brougj&f"orthe collection of delin-
quent personal property taxes of any
taxing authority unless instituted.
within four years P~sm the tine same
shall beosme dellinquent.1
"TM? speclffc question that I
have about khe above quoted pt~tion
of Are, 729% IS WhethoP that statxte
9s mew2dy 8 f3tatute of Pimftation or
an absolute b,a~to the institution of
a su%t to bpecove!`` delinquent persanal
prsperfy taxiesthat have been delfn-
qamt for m3;"et&an four years."
Tke above=-qmtedpart of Adxkle 1298, V,C.S.
is a Ilmit,atlonst&iarteand mthing InoPe, In an approprfate
case ft is avafi.ableto the tapaye:r 55 a dePense in a
delinquent tax suit but must:be pleaded and maven, &m
Bassett Lu``be-Cam$%n~ v. City of Houston, 4$ 5 Tex. 4x
-- I_-
Honorable Ramie H. Griffin, page 2 (~1-463)
198 S.W.2d 879, Rule 94 Texas Rules of Civil Procedure.
Amarillo Independent School District v, Brockmeyer (Civ.
m 292 s,W. 2d 88b and authorities cited therein.
SUMMARY
The part of Article 7298 prohibiting
the bringing of a lawsuit for delin-
quent personal property taxes after
the expiration of foup years from
the time such taxes become delin-
quent is a statute of llmitatlon
whfoh must be afffrmatively pleaded
if set up as a defense.
Yours very truly,
WILL WILSON
Attorney General of Texas
John C. Phillips
JCP:jo Assistant
APPROVED:
OPINIOW COMFIITTE
George P. Blackburn, Chairman
Wayland C, Rfvers, Jr.
PlarvinH, Brown, Jr,
Richard B. Stone
F. C. Jaak Goodman
REVIEWEDFORTHE ATTORNEYGEWERAL
BY: W. V. Geppert