Untitled Texas Attorney General Opinion ( 1958 )

Hon. Sam L. Jones, Jr. OPINIONNO. WW-385
Mstrict Attorney
Nueces County Re: Ie a Sahool Metrlct, Junior
Corpus Christi, Texas College or other taxing
agency required to remove
from the rolla of the Ms-
trict taxes lawfully aaimssed
where the property 1s ac-
quired by the city or other
political subdivision after
Dear Mr. Jones: the first of the year.
You request the opinion of thie’offict upon the
question of the collection and enforcement of the payment
of ad valorem taxes owing to certain taxing agencies In
Nueces County, Texas, upon certain land acquired by the
City of Corpus Christi for airport construction. We uon-
flnt this opinion to the 1957 taxes.
We aasumt that the following facts are undisputed.
(1) That the City of Corpus Christ1 acquired the
land by purchase or condemnation from the private owners
thercof.
(2) That the taxee were lawfully assessed against
such private owners for the year, 1957.
(3) That from July 1, 1957, the date of acquisition,
ruch property,was held by the City of Corpus Christi for a
public purpose.
. (4) That the respective taxing districts assess
and collect their taxes ,in conformity with the time and
manner applicable to state and county taxta.
.
It is the settled law of this State that the tax-
gble status of property is fixed as of January 1st of the
taxable year. The following cases so hold: Had ecroft.vs.
Gity.of Houston, 239 S.W.2d 828, (Ttx. Civ. s~evtrte*
n other ground8 by then Supreme Court) 150 Tex. 654; 243 S.W.
$:~. 633. Blewett v. Richards dent,Sohool District
S!@ S.W. 529, (Tex. coma. or , Humble Oll~and
Iien. Sam L. Jones, Jr., page 2, Opinion No. WW-385
Refining Company vs. State, 3 S-W, 2d 559 (Tex. Civ, App.
1928 error refused Winters vs. Independent. School Dle-
trick pf Evant, 20 'S.W. 5'14 (T Cl A 1919 Er
?&smis;sed), State of, Texas vs. k%iy &at::‘156 Fed.%
6~8 (7th Circuit 194o).
This brings us to the crucial question Involved
In this connection, we hold that none of
for 19.57, under the facts before us, I& owing
e City of Corpus Christi. Moreover, there is no legal'
to enforce the collection of said taxes against the
$!lty of Corpus Christl. We are compelled to reach this
conclusion by the holding of the Supreme Court In the aase
of State vs. Xity of San Antonio, et al, 147 Ttx. 1, 209 S.W.
2d 756 from which we quote as follows:
"Although the state and county did
have a lien against the lot for taxes
due them while the lot was privately
owned by Barnes and others, the lien
became unenforceable after the city
and school district acquired title to
it by the tax sale in 1938 and while
they continue to hold it for public
purposes; and the lot, while so held,
was not subject to seizure and sale
to satisfy a judgment for taxes levied
by the state and county during the
time it was so privately owned; and any
proceeding attempting to accompllah
that is void. State v, Stovall, Tex. Civ.
APP., 76 SOW. 2d 206, error refused;
Childress County v. State et al, 12'7
Tex. 343, 92 S.W.2d 1011; City of
Marlin v. St$te, Tex, Clv. App,, 205
sow. 2d 809.
However, we do not construe this case, nor any
other that has come under our observation, as precluding
the personal liability for taxes assessed againiet a private
owner as of January 1st of the taxable year; notwithstanding,
the property is acquired by a crity or some other public
agency for a public purpose subsequent to January 1st of the
taxable year.
Nor do we construe Article 7151, Vernon's Civil
Statutes as purporting to relieve a private owner from .~,~,c:,::~n3
personal liability~ for taxes assessed against him as of
January 1st up to the time the property may pass into the
Iton. S6a L. $0~18, Jr., page 3, Opinion No. Ui385
hands oi & public agency by purchase or condaanstion for a
public gurpose. We believe to 80 constlve thlr statute
would render it unconstltutlonal as according an exemption
from tax&Ion in vlolatlon of Section 2 of ArtZole VIII of
the Constitution and Section 55 of Article III forbidiw
a release or forgiveness of taxes and obligation due the
State. This statute merely provides for taxation agtine$
B private ouner for the remaining portion of a taxable
y&ar where the property acquired wee prior thereto exemp%
from taxation. Indeed, the statute expressly 80 provider;
There Is nothing in the language of the statute to Indicate
%?2f& ‘A% W&S %tR i-th.Wtt$ATZa -yf %bR ‘.iib’dWFb ‘tt WX#?l@b 5
private otlckBr from personal liablllty from the taxes law-
g;lyoyae6sod a&sinst him and his property u of January
Wblr year, by reason or the f&et that he
mjky’sell T1 rt & date eubeequent to January lrt to a publie
body i’or a public puPpore.
Ue believe that the Supreme C
adopted this view in the o&n of
.Pe%. 322, 20? S.U. 26 %94. fo
.ee court ot civil Appealr m 8.U.
2&893 ref+oraedthe j-tit to 8llbw the
State reoove~ ot e/l2 of the 1945 tare&
kiy r0r that portionof the yearhatter
Reeve had bo t tha mmrty, and, ae eo
refdmd, at F med the Judgment. See Art.
71%. A.@., Vernontr Ann. Qiv. St. wt. 71SL"
.
Id tbo courtnot reeqnlred the valld.ity o? thir
statute In it* entirety, we do not think that it muld have
relied upaor it the jprdpdntof the Coux~8or
Civil Anjmals rhlch allow8
ln ar*-% @ noovery againat a primto
WC Wb purehared tu l xevt )+operty #ubHqoent to
Jv liltof the turUe mm.
%ae privM* owmr oi propert7, rho roll,8 to a
public e#encf,m&oh aa a alty, eubroqwnt to Jurum 1st
of &he taxable year @nd prior to the end of the tuble
year, is charged with knouledge.that the law Qnporen a
personal llabllity -net hir tor the taxes whioh accrued
.
a6 of January let of @he taxable year. He ha8 the wane of
protoating himself bg *ng bhir li&ility into -aunt
llrh lr lo ntr a o ot
t 6a lo a ndpureham with mob pabllo agency.
It b8 should rui to do 60, VI know 0r no law th& *ould re-
1UVe hlr Of thie pr+8-e%.l6ting liability. The mle would
tit be dlfrerent if the Drooertu wan aoaulred -‘him bp
oondemnatlon. St te of %x&r, VS. &K&T -E&ate, i56 Pod.- ad
698 (5th C1rW&j.
,.
..
;i’
” Hon. Sam L. Jones, Jr., paw 4, Opinion No. W-585
.
Its follows from the foregoing that the assessments
made bv the taxing districts for the year 1957 should not be
oancelied upon the assessment rolls; this for the reason
that such assessments constitute the basis of the personal
liability against such taxpayers until the taxes are pai’d.
S.U M lKA.R Y
A city acquiring property from private owner6
by purchase or condemnation after January 1st
of the taxable year for a public purpose is
not liabile for ad valorem taxes due other
public agencies, such as Independent School
Districts, for the year in which purahased,
The owner, of the property so sold, Is per-
sonally liable for the taxes for the entire
taxable year and not merely up to the date
of acquisition. Article 7151 V.C.S. should
not be construed as fixing liability against
the owner for only the portion of the year
prior to the date of aaquisition. If the
city acquires the property for a public pur-
pose, the owner of the, property so purchased,
If he so desires, may protect himself In the
contract of sale between the city and the
seller or in the condemnation prooeedings.
Yours very truly
WILL WILSON
.’ ,.
LPL/f b Assistant Attorney General
APPROVEI);
OPIWIONCOWRITTEE
George P. Blaokburn, Chairman
Ji C. .Davia, Jr.
C. K. Richards
Wayland Rivers, Jr.
REXIBWBDPOR TRB ATTORNEY QRNBRAL
By: W. V. (feppert