Untitled Texas Attorney General Opinion ( 1942 )

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OFFlCE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Ronerabb B. 0. Ral, pags 2
In 8oma lnat4aou 1t seena that the ro4l e8t4te
in~o1r.r the hosortoad and in lam iFlrtanaea it
doer not..
ftir no vvell lrtabUhodthatthelienprorided
b Seutiottu ot Arti8k VfII of th6 Ctm8titutioPlend Artlalo
7172, ReviiredCisil8t&takr, 4ttaoherronly to rsoh repmate
traat. IX-parad of land far the true ae8o88ed qaitut it,
‘Rlt&o~ v. J&oar, 249 8. U. ITS!,Supr@w Court XWlr f. Uo8t,
5 a. u. (ad) WoJ St4t.a V. Rid, ii07 3. Y. 64, Sat.8 J&X%-.
g4ge oQrpor8tion *a (aa) 267, (rororred on
other gouada), 48
A htraertud 18 Uabls for taxm ubL@h UFO Zava
cat7 Qr 84n Aatotlro*. Toepptrveln, Uf
coust). XIIrbbition to &tale VXXf, see
t1o.n15, of our 0on8titut10& seot1on 50 or Articlexvx, Of
our Can8titution, and Artl.alcJ
?a798 ROVlmd OlVLl statlater,
feher proteat, the hooratwd 46pht eela rclr tax88 0th8c
thuI thq t6xe8”duo SpnI rwh hma8tead.
&ho eaw oS-.ptateva Irunt,207 a. Ur 656, the
oourt held t . \
.’
‘934tvoigree Vlth the trial aburt that
the rtoto did not &we i lfea on the land to
8eauro tho pa t ef'.aher the poll twr 84.
8OSSed a@n4 r-the tl?ilum808 or the taxer &a-
rorred &&¶aat
rhl at gwronal
th8? taxes 4ro neF*r 4t
axpre88ly m4de 80* 2
l!h8lient%ra4ted~80
th8 oea4t1tutian
for tuer u8e8
8OCUth@liUlUpOtIW4l
w Artiolo 7528, ~eZ’nOU’8
v.u&d 238s Y &55-t&
&ti, (ah. .&ttaie
%li .i.;.
EosLombl*I. D. mu, page3
a o llo o to
tor loaopt th eottorod papant ora u
-8, intC.FOSt, pUSC&iOS, Clld 608tS &UC urd
anpcldupoamy lot,traat,ow p4rael a? ha6
88 8han, by the &lla``~t tU reaod8 OS the
Cot&r, 8t w tin* b&WC Suit 18 fib6 tb#M-
tW, Md t0 i88US hi8 UCOi~t th”l’~iOz’.~
In tho QUO of Riehay v. J&or, 249 9. V. 172, tb .
Sp ~& o M o Ou P ltidt
t
'I U vo ray that th0 Y= wn-
ttOt & ihi tU08 U8U8.d 4mbSt 8 tl’45t8
Of rcmd ti Sll?Ortitf, &d tbpt h4 UUSt paf tha
tUt08 OU til th0 tMCt8 bUfOF0 4 StJbtUtorj PO-
asipc toly 1IlSU0, aaQ the ‘Lien on 4ny oae of them
My bo dtSOhW’~ed, thw, WlttOSt4, tQz’ 4kU
prautiaal purpodos, ve have dwlarod P lien OD
8U, hi8 tlraatl) iOr the Z’08p0OtlV8 tU.eS due Oa
UOh. In other vorQe, VQ have in the roetical
4JlfliQ4tbXlhOi the 8tatUtlJ8 lmpossd 4 Pi8t1
YbuPa tha;Oonttbtutlon h08 ad done SO. . . .
‘..
I . ..*. .
. h k d6th
P 8laOPtlFUtiOti 9SOViSi0U
b0rwe’tG,*t& right
traat of hi8 Wnd frw
cure the ttUO8 levIed
SUbStanti41, 8nQ real
ad by the COnStitUtiOKl by ary obliglttfontq w
4l% 0-r t0%08 due w hi% It Y0 -VOrcltO 887
tbtthet`` o&Ulot&M~tthb *U#I W.O&8
tract oS.hir 1nnQ *it&out paylog -&I all, OF pp 3
i.ng cul 0r hi8 t8XO8, in it8 fiB4l effect 00 him,.
81 previously ntatod, vu vould be mqmling l
lion not prOVlQ#Q by the 00lI80itution, er lapoa-
~sqturi-dlrtFClt¬V-td bfttmt&- -
StZUMXlt. The ``eaeral ml. that au hue due
auetbo orrid4t one tiu 18 pot fc be 80 blind-
ig mi0w0d 08 t0 8uwm th0 plnin lpclu~i~g0r
ths 0rgfm.l~lav. -'"i,s,
‘
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.:,
" Wa 4re of tha epinlon th4t the tu
4g4lasI i&h rep4rato trwt or ptbroelof land,
I
772
Eonorablo II.D. Hsll, -0 4
in- 80 tcr a8 the right or pqmeat 18 oonoorned,
i8 to b8 os$8Pded U 5 88 rto tax, and mar be
paid WithOUt at the @II& t=iE@ flm OtheP t-8.
dina m ri t or payseat Ud.St8, the StatUtOm
roaript 8hou9d isrue aorrcatly dorarfbing the
prOpSPtJ at& th0 ttIX,&Iiting: the OffOOt, Of
aOItree,tQt& e p c o ~r t~
lttta lly
lnrolved and
the tax aotually paid.
UO am Or th8 bpini~n th8t the tU aqlleator aennot
r&U80 t0 MOO t ten&red J'4JIMnt Of tursl rrde@rrb ag8iMi
rwl estate, vK other hwatefid or ad, titho~gh tho t6xp8yor
Uy QUO t-8 UIlOSWd fW the SW yo=tiR pP8& PF PW,
rOS? th%S VOuld b. trntrnolrntt0 CrO4ting 4 li.tl UJ’OIl P84T
OStatO SO? the CO&BOtiOtI Of pOr8oIIai JXWperty tU8B.
ATTORREJLORUmauL
OF PRXAS
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TDDtdb
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ATTORN'EYGENERAL 0~ TjQ&s