Untitled Texas Attorney General Opinion ( 1951 )

July 19, 1951
Hon. C. D. Wright Opinion No. V-12.06.
County Attorney
Briscoe County R,e: Whether citations in delin-
Silverton, Texas quent tax suits should be
accompanied by a copy of
Dear Sir: the petition.
You request our opinion with reference to whether d
citation in a delinquent tax suit should be accompanied by a copy
of the plaintiff’s petition.
Rule 101, Tex. Rules Civ. Proc., provides that a cita-
tion “shall be accompanied by a copy of plaintiff’s petition, ” Rule
106 provides that “the citation shall be served by the officer de-
livering to each defendant, in person, a true copy of the citation
with the date of delivery endorsed thereon and with a copy of the
petition attached thereto.”
However, Rule 117a, which was promulgated by order
of August 18, 1947, and became effective December 31, 1947, con-
trols the form of citation in delinquent tax suits. Rule 117a pro-
vides, in part:
“‘In all suits for collection of delinquent ad valo-
rem taxes, the rules of civil procedure governing issu-
ance and service of citation shall control the issuance
and service of citation therein, except as herein other-
wise specially provided. n (Emphasis added.)
Subdivision 1 of said rule reads as follows:
“Where any defendant fit a tax suit is a resident
of the State of Texas and is not qubject to citation by
publication under subdivision 3 below, the process shall
conform substantially to the form hereinafter set out
for personal service and shall contain the essential ele-
ments and be served and returned and otherwise regu-
lated by the provisions of Rules 99 tol07, inclusive. ”
Subdivision 2 thereof provides:
“Where any such defendant is absent. from the
State or is a nonresident of the State and’id not subject
Hon. C. D. Wright, Page 2 (V-1206)
to citation by publication under subdivision 3 below,
the process shall conform substantially to the form
hereinafter set out for personal service and shall con-
tain the essential elements and be served and returned
and otherwise i+egulated by the provisions of Rule 108.”
Subdivision 4 reads in part as follows:
“Any process authorized by this rule may issue
‘jointly in behalf of all taxing units who are plaintiffs
or intervetiors in anv tax suit. The statement of the
Subdivision 6 of said rule provides a form of citation
by personal service either in or out of the State, and this form does
not provide that a copy of plaintiff’s petition should be attached
thereto or accompanied therewith.
It is our opinion that Rule 117a creates an exception
to the above quoted portions of Rules 101 and 106 and that citations
suits for delinquent ad valorem taxes need not be accompanied
; a copy of plaintiff’s petition. A like result was reacb,ed with ref-
eience to citations in personal property tax suits. Atk’y Gen. Op.
V-l 120 (1950).
SUMMARY
Citations in delinquent tax suits need not be ad-
companied by a copy of plaintiff’s petition. Rule 1 l?a,
Rules of Civil Procedure.
Yours very truly,
PRICE DANIEL
Attorney General
APPROVhD:
W. V. Geppert
Jesse P. Luton, Jr. Assistant
Reviewing Assistant
Charles D. Mathews
First Assistant
WVG/mwb