Untitled Texas Attorney General Opinion ( 1944 )

. . . .. ..-:... OF THE ATTORNEY GENERAL OF TEXAS AUSTIN gonorable Lloyd 0, Emuldin, Page 2 Vaid meotlon or raid artioh turth~r providu I a~c~Od Fn bdir or tb aate 0r ~0~8 under thi8 3eation or this Aot m8 be given b7 th0 c0my mt c0ii00tor 0r f8 0 0-w ln vhloh the property 18 looatod.' %ret0rm0 the 001100tion or 8kte and 00wty tax.8 hW0 b0.n gOnOr\lly Wgarded to be ln oontrol of the Co1mnl88lonor8Court, In thlr oonneotlon I 0.911 JOUP ltte&iOn to Arti 73455 vhloh prOride the 0041111881CUMr8 Oairt 18 given POWO~ to oorreot llli8tikO88X&d l’Oq M O lF i& llll l88088l8ODt8. tie county Judge WqUe8t8 fOUP OpflliOn 88 t0 vhether 8ald OOrI8OnttOP the 8alO Of' raid pl'ogerty for 1088 th the adjudged VaiUe thePOOr, OC thm aliount or the judpppent.8, mlat be glwa I7 the County Tax Colleotor of tmouaty la vhloh the property 18 looated, OT Ir thlr merely dIreotory, and doe8 the ComI88lo~errr Court llkevls@ have potter to give auoh oonsent ln vritlng in behsli Oi the St8te Of-Texas? (II' In other YOlld8 18 a Tax Colleotor the oriiyone authorized In tmhalfe of the State of Texar to give raid vrittm oon- 8-t. iOr the ulo Of DropOrtJ uadel' tU judspHpt8 tat 1888 thnn the 8djudged Value thereof, or the a8wit or th0 jtigt88ar "In other vord8, If the C~l8OlOZNr8 Court of the oounty enter8 it8 judgment in vrlting oon- renting and lgreehg to a rale for 1088 thn the 8djud@d Uoullt, la itM nda tOr t0 f ll80 @, t th e vrltten oorment of the Tax Colleotor in behalf of the State? The irot that the 8tatUte USed the vord lmrp* Indloates to my miad that th.I8 clau8e thereof Is dlmotory. Rovever, Artlole 734s al80 8ay8 that in oI8e 0r oonfliot betveen thl8 rtatute and any other the prorlrlon of thl8 artlole 8b4blloontrol- 'Slnoe tax title8 may rest upon a proper oont rtruotlon of the que8tlon bon l.mo1v.d I wuld apprealate TOUP Opinion on thlr QuOrtiOa at JOur earllert ooavenlonoe.” WomblOLloyd a.B0uldLn, Page 3 m CollOot02 IO tbO aaly pW8m luth0rIOOd to gIV0 #e St8tele e&u&SW& UIXbX' tb Otrtllt* b qub8tiOB. Artlole 7345dgIne th0 C0mloeI0ne~Coidtha powerto reopen end 10wr lmqultablo 0z omfIroat0q leeOoe- W&8 ‘Upth On lpeli#tiO OrthIb ceWZb th8r Oro 8Or rh i0 dul lUth o r iud r g a nt.Iny o ur o a r e,o tmer m hhlp e p a eeea to tL ur ineuDit p ur o & 80r r0r tb kasilt or a i ta ng unit0 in- +olved, eubjeot to thO tight or reaeIlIpt1on, and 4 ohmge ln 888M8meDt i8 BOt iIlVOlWd. Beaoe, ArtIole 734Sd lo not lp- plioablo hem. Artlole 7345b, Seotlon 9,Inlub ntume pmviaee tbt Pm*? =w b e 061oWotu taxlnguait for the benefitor and 411 athap tui un1tr vhloh an &WtiO8 t0 th0 8uitj that OUOh -hESing uz t rhll a0t sell uid propet~ klov the adJ*od nlua 0z th0 total wa 0r the $xIgmnt, Vhloheve~ I8 lovm, tithout the vdtten oonaent of 811 of Mid taxing unite2 and that oonmnt In ktzoir 0r the S-to "nayk glen by tlw Count Tax Colleotor. . ." We find aothw ia the 6tJ5tUt@8 that vould lndloate thmt thlr 8ot of dluaretl0n inOrk d0no th8a the lpOolrlo orriokl doelgrtod nrlou8 dUtI.8 00aaOotad rith o0lleotloo Of dellnquektax.8 am dirtrlbutad by 0ur lt&tute8 ea0ag vwIou8 0fflolale, ln- eluding tM Camll88lOnOce court,the sherlrr, the count Atto-, the County Clerk, tti State Ccit@tmllrr 8.&l de Attorney Oenerrl. Hovover, the St&O’8 OOMUit in th0 iOngO ~~':%222f8~~~ by 8titUtO to the county Tu co leotor. We think the de8lgdtlOn of the County Tax Col- lsotor in the rtatute 6ke8 lpir the 0nl pewaD luthorimd to give uld consent in behalf 0r the 3&Ito. In report or ywoOn;lglOn, OOo Uiohit8 ElMtrIo Co. v* Eiaokl*~, 13l . . . Ir the Stat0 ttpoyh it8 doel~ted lmt, OF w other taxhgunItn?uaeatogIve the 00n80nt inqwOtlCQ, thO 392 Ai. 08MOs i8&814 bo me40 uadorCh plala 18aeuaga of tho ’