Untitled Texas Attorney General Opinion ( 1943 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN oounty Attdlnof OOuJhf Eononblo Sm Oorpll R. Hoar8 arto8villo, Toxrr ro h6rr rour lott rubjrrt uh%oh rorbr a8 foil ry 1, 1943 onl about $0 In the orIa lnal 94 000 on6 no4it.6 *&at 4~4~ thou& the Govrsm- mat bail ha4 jw7raO8ri~ ot tb6ir QrOQOrt14B for fmm 6 to 10 moatha. Aa la a h settle-at CENEIIAL OR F,RS, Honoreblo Ta R. Y44r4, Pagq a wag rtr 8hr Qorernaon8 ho16 out ot the umorr prymnt the 1961 taxa8 and thora with whloh ther hsrr rrttlodrlwo Jaarsrl lat thof hsro hold out 40t th0 1942 tam4 04ly b4t th0 1943 tar44 mm well, oa the be818 thrt‘\1%10had not ootually p444.d to tbo Qotrrnm4nt until tha 60&r mro Sl@d. “Iath e 35,00 mo a large sumbor 0m ltianrlon ot the 0woIr4 hrd ken their tom06 to Tserte proprrtlrr b4fox-4January 1, 19b3 on6 the b414n44 ~111 b4 r0244d.outdthln the no* 30 a4p. *It 4pp4rr4 to b9 8 grrrr lnjastlor to ioroo thrrr lrnd 0waor8 t0 Qat prOp4?ty t4S-44on property th a th t rlyatuolly reooltr4 little beooflt trap lo the roar 1942 but muah more 80 to now torer thornto p8r tax04 iOr lhlr per Ron they have not br8n on the property rlthin 8 to 12 mmthe, Ilkwi84 It lpprorr Pnja8t to roqulro the oundf~ 1~ the lxtrnslm area to pay tax.4 ior thlr par uhon thry mm farood to vaoato the 8amo prim to January Y,+lj. *The governmentropresontatireshero t441 thsc I4 ljstJust, howare, thry ray that tf;lr thora 18 no other rr8hhodwhrroby the ram@ oaa bo handlra la lo far 18 they are oonoornod. In *irr or this lttltuda looal gov4mmat 0tri4r ham submittad to a4 thm l ttaohe4 rbrolutlon rtrtlag that It the 8ef~dIS pas44d by the Com- mIaolo~r8* Court of Coryall Couutr they dll ~81~4 aaT turthor eollbotloa ot taxI frtn ownor lmolr44 ia thorns tran8astlonr. “The Uoaalralon`` Court h48 lxpr488od 4 dealrato errauto thl8 nrolutlon, hewbvcr, to41 that thry how no logs1 ruthorltr to 60 00. "81~44 n hero no prverdrnt in uttorr or thlr nsturo I woald llko 4n 0 lnloa from rour d4prrtaeat a4 to vhothw t hp 4 r44oI lutlon l4n b4 logslly parrod by the Connl``~lomra Oourt and It eo what prorodwo o&a k follo~6 by the tax ofrlowr of tho County ln oarrylng out tha 8ame.* Honorrbla Ta R, Roars, P4c4 3 IOU lm that the Coamlmmlonorm~Court mWme6 18 without ruthorltt to ord4rthat ao tmxom 8hall ba lot104 upon i4aa anod on famary 1st br prlvato part104 4tm tbow po8nm8lon ot mueh land 80~ hvo pnrlowly ken takwa by the To’rdrrrl Qmrraaont p4dln# 8squlmltl~ ot the thoroto. Th4 owaer oi lati a4 ot f4nuarl 11th 1st 1s llablo tor mtetr and eopmty ad raloru hxom thoreon rlthoot rrgwd to rho may he+o po88emmlao 02 th4 land. Art1014 8, +&Ion 10 oi tho Ccmstltutla4 ot Toxmm oxpr488ly torm the roleare ot tuna. Thlm~oon- ltitutional prwl4lon rr4dm 44 iollowmt *The Lo lmlatul* shall har4 no power to nloame thr Pnbfibltantm ot, or propart in, a lIz lo u a ty, OitF or town* frar thr &mJaent ot tax04 lorlod tor Ftat4 or County urpo444, unl*mm la 4aaa ot root pobllo or1oatty la rtlah4ountr, offt. or torn, v&on suoh "I oarnony k made br a toto of two-thirds re or raoh houao gotth4 I.cglrlatum.* Spsrklng ot thla Con4tltutiO4.elpPOvl4iOn, the ?upreme Court ot Toum In Jonas v. WlllLms, 45 E.W. (26) 130 maldt *mmptlonm rroa taxation 4x-a r4tgwbed not only 44 In 6aromtlon or morrnlca a* thorltf; but of ~&on rigbl am ~411; Thof a44t k ltrlotl~l lxt4ndol o44truoa. 446 not bepond the wpnmm roqulnmntm o? the lmn- guago umod, not only am to the rarcplngof the lt4tut44grant1 rxomptlons, but mmto th4 owr 2 llattuo to eaaot thm.4 ot thr I..@ s Authorltir8oitod.) It the Legimlaturr 1s torblddon to gaot a ro- loaao of taxer It tollo*m, at 00ur80, that tho Oonudmdonrrm’ Oourt 14 ulthout authority to do 40. Hs h8r6 4i44u4406 aoro fully tho quomtloa rrlrtlqg to 84 raloru tax llablllt~ upon load loqulr8d or to b4 laqulrod by the B&oral Qwem- gent In opition ??~a.O-4613 and O-4749, ooplam of mhloh 'e sonorablo Tea l!.HIorB, Paga 4 @nlonm are rnoloar~ ha-with. The tomgolly oonoluolarr1s bored upon the mtota- leat o ttoot lontalnod In your lottor *that tltlo hrm not aotudlly prsmod to the Gotornamt until the drodm wore 70 wish to oall your lttontlon, howrror to Footion w USC& uheroby the P&oral Qororamont MJ, lf It l184t8 to 40 80, roquln tit10 to lan4 upon till4 ln the Todrrol Oourt wherrln oondemnrtlon prooardlngmem QMdi4, a *drclaratlon of taking*. Said rtatuto (Fob. 26, 1931, o. 307 # 1, 46 Stat. 1421) roads In part am tollowmr "In any prooerdlng In 4ay oourt OS thr United State8 outmid@ of tho Dlatrlot of Columblo whloh har barn or may W lnmtltuto4 by and in the nom4 Of and U&W the authority of thr United Stetem ?or the aoqulmltloa c& any land or easement or right of way in land tor publlr PRO, the petitionor may flle In the aauer, with the petition or ot any time boron judgmnt, a drolaratlon ot taking signed by the authority 4mpowsr44 by law to aoqulro the lend8 drsorlbad in the petitioa, drolsrlng that maid lands are thorobytaba tor the us0 of C,hoUnited States. . . . *upon th0 riling maid 64014ratlon or toking and 0r ths a4p04it in the aotlrt,to the use or the prrsonr lntltlod thorrto, or the aaount or thr estimated 4oatp4n4ctlaistated In lald doolarotlon,tltla to thr ma14 lands In tee mlmplo absolute, or muoh lrrr estate or Intorest therein a4 14 0proiri0d In maid doolare- tlon, shall vest In thr Unltod 8tatem of Amarloa. . . In the rrrnt thr United States ham, by tha manor outllmd in the above mtatutr, l0tuaUy aoquirod tltlr in toe slmpla to any of tha lrnda in quostloo prior to January 1, 1943, no tu 00~14 thereattor be lmaomood against the Ronorrble ?or B. Noerr, Pago 5 land or.tho tonmar ornor thoroaf ior the year 1943. X% doe8 not •~ oar troa four 1ott.r that the lbeolute tltlo $0 ll of ahe E anda larolrod wm 80 roqulrrd. We ham dirrotod hour rttrntloa to the stetuta 8hould l dtuatlan hamafter srire where it 1~ applloablo. ATTORNl!YQrNERALOFTRXAS Welter R. Kooh Aaairtant