Untitled Texas Attorney General Opinion ( 1958 )

March ii, 19% .: . ,- Mr. ward w. Mariiley OPINION NO. WW 392 Wunty Attorney Jasper.Countg Re: Authority of~Commisaiotietisl Jaspes, Texas. Court to-aancelvfiua assess- ments where delinquent taxes have been paid to m a4jeln-~ DearMr. Markley: ing county by mistake. In your request for our opinion on the above caption- ed matter you have apprised us of the following facts. The t&act of,land upon which tHe taxes were assessed lies wholly..Prithin the county of Jasper,and the t-es have been Validly assessed in Jasper County. Throw some mls- take the landowner paid the taxes In question In Newton County up until 1945, since which time the taxes have been paid In Jasper County. You state that the Conrmissioners!-,:. Court of Jasper County Is willing to cancel and hold for naught the delinquent taxes and request our opinion as to whether the ConmIssioners Court has the power to ao so. . Section 55 of Article III of the Texas Constitution reads as follows: G?c. 55. The L'egislature shall have no power to release or extinguish,or to authorize the releasing or extinguishing, In whole or in part, the indebtedness, liability or obligationof any corporation or individual,tothis'State or other gud.ci- pal corporation therein, except delinquent taxes whioh have been due for a period of at least ten years.' The last action taken by,the Legislatureunder the kkception carried in the above quoted section was in 1935 when an Act wtispassed barring the collectionof all ad valorem taxes'aue the State, counties,municipalitiesor *;-Ward W. Markley, page 2 Opinion No. WW 392 other subdivisionsthat were delinquentprior to December 31, 1919. This Act is carried as Article 7336f, Vernon's Civil Statutes. The Legislaturewould have no power to authorize a Commissl.onerlsCourt to cancel the valid aaseas- ments even if it had desired to a0 so except in aacordance with the provisions of Section 55 of Article III. There is, therefore, no power in the Commissloner~sCourt to cancel the assessmentsin question. 'Cancellationunder the facts of this case Is also prohibited by Section 52 of Article III of the Texas Con- stitutionwhich provides in part as.follows: "The Legislature shall have no power to authorize any county, city, town or other political 'corporationor subdivisionof the State,to lend Its credit or to grant public money, or thing of value in aid of, 'or.toany individual,associationor corpora- tlon whatsoever. . : .I' Cancellationof the valid assessmentsIn queatioti' would amount.to a grant of public money~to sn individual. You cite Article 7156, V.&S:, aid are concerned as to its appllaablllty. Artiole 7156.reaas as follows: .~ "Any lands which may have been assessed in any county according to the abstract of land titles, and the taxes paid thereon ac- oordlng to law, shall not;.be.afterwards subject to the payment of taxes for the same period In a different county, although a subsequent survey and determinationof the oounty boundariesmay show said lands to be in a different county from that In which they were orlglnally assessed;~and any sales of such Unas for alleged delinquencyshall~ be illegal and void." This article is not appliaableIn view of the facts of-'thisc&se. Article 7156 is appliaableonly in those ln- stanc&s~'wherethere has been a redeterminationof aounty boundary lines whiah results In exuludlngthe land upon which t&es have been paid from the county to whiah such taxes were paid. Mr. ward W. Marlcley, page 3 Opinion No. WW 392 S U M.M.A.R.Y A ~ommlssioner~sCourt has no authority to daneel velia tax assessmentsagainst iand within the oounty(s boundarieswhere tax- payer paid the taxes to an adjoining county by mistake. Yours very truly WILL WILSON Attorney Wneral of Texas Byr Assistant Atto MdP/fb APPROVED OPINION COMMI'MW George P.Blaukburn, Chalman Cecil C. Rotsch J. Mark McLaughlin J. Mllton Richardson Jqhn H. MIntOn mmgTSEATTORNEYOENERAL By: W. V. GEPPERT