Untitled Texas Attorney General Opinion ( 1942 )

, .-.
63P -
is OFFICE OF THE AlTORNEY GENERAL OF TEXAS
I&
!I
50 AUSTIN
EonorrblrRalph Logan
Qountt Attornq
Tom croon couut~
San Angelo, Tour
sounty bald 8abl lands la it8 own nuna for l parlob of two
rear8 and thereaSter8014 8ama and oonreyodthm by grrrrral
warranty deed to the puPOhaler8.
In view or the above faotr fou rsqurrt the opinion
of thlr dapartmrntin rrrponaa to thr followlag Que8tiOn8t
i
t
c
Honorablr
*I. a8 th. Cosua.trrlonera'
Court th. author-
Itl after rmaoqulrlngit8 8mhOO1 lmadm, to ruit,
r8l.888,or may 6mnn.r lxtln~ulmhtha 8t8t8,OOUIhty
lB(L8OhOol dlmtrlot tumm, or thm tax.8 o? ml on8
of thmmm gotmrnamntalanitm lmrimd against muoh
mohool lends durlag their period OS Frlvateowner-
ship?
"2. Aft.? reroquirln4titlm'toit8 sohool
lMd8, as above dmsorlbe4,va8 the c0unt.r
liable!
“(a) Par delinquent state tarsa aacrulne dur-
ing th. Years of private ownmrmhlp?
"(b) For dmlinquentoounty taxer rooming dur-
ing th. JO.?8 of prlmt. owamrmhlp?
*(a) lor 2.0 delincusnt c-311 .o!xool dl.tr1.t
tues~ Oooruin~ during the psum of pritateomm?-
ship?
countyhmtlng SCM these lsndm uuder
*3. .Thm
bWB.Tal Walrentr
deed8 in 1939. wlthout .SO.DtIou
is to taxes but rhlli ruch t&ii8 ~818 dmllnq~mnt
h.8 it the authorityto pay thm taxer for rhloh it
I8 liabld,it my?
'4. If tho oounty i8 llsbl. fOZ tBX.8 and ha8
th8 authorityto pv much taxo., irOs whdt run6
8hOuld thou. taxe. bm paid?*
Your r1r.t qummtlon18 sxprmaa!r snarered la the
mska;; by our opinion30. O-4679, a 0091 or whlah wm lnolomm
.
SUbdiVi8iOU (a) Of gOUP mOOOn qUeOtiOB 18 m8wer@d
in th. CLmWtivm b$ the Supram Court in tha mm.. o? Chlldrmrm
county f. Dtatm, 127 Texas 343, 92 8. kr.(241 1011 wher. the
oourt hod before It th. idmntlcalqU..tiOB he?. Under OOn8idwI-
tion. Th. Court thmrm said1
0
, when the tltle
to thi8 (pub118fr..
aohoolji&I rmvmrtedto Childr8.8County, the tU
Bonormblr Ralph Logma - 9.6. 3.
lien for State purpomm8 bm8wB am2484 with the owner-
8hIp oi the land by the oouaty. Thlr pro
hated t0 a OoMty lXm1U81tO1y tOr 8 pub1
and h.rln(l bran 8014 by th. oomntr to
rho failed to oozaply with the oontraot of 8a10, whmra-
upon the title to the lrnd rmrmrtm4 to th.
oanaot be bw4mam4 with Omxmr duo thr State
the tla8 1t wm8 prlv.telf 0un.d. 61 0. Yrr
$;.;f:.8 oItm4; 26 R. 0. t., 9. 299, 8n4 l
(F.r.Jith.8.800T.o)
Qltiag ltfmot to th. dortrlnr of merger urnotmoed la
th. Cbildr.88 6OfAlit~ OII. it WOd4 8M l iO?tiO?%,th r t wh e n
thq ooU.tyrmroquirmd title to It8 9ublfr ft.* *ah001 1Ul48,
8Ituatmd within ita boundmrImm~, the ooUaty~8 0.x 1l.a mar&et3
with It8 tit18 t0 the 1~4, 80 8h.t thmrmmttmrl 8Uoh land would
not b. burden.4with Oo\tnty tU.8. SO, thmrmSoro M8T.r 8Ub-
diTi8iO1b (b) Of JOUr 880011d qU88tiOIb fn th8 JW&B~
10 4088 not .follar, howwor, that the rtato Or o.Mty
taxm~ hmvm bmma r.lrar.4. On the oontruy, the iA41YidQti8
who -86 thr &and8 a$ th. tima the tUO8loorued dtvi1l6 pii-
Ritohy te Moor, 112 Tax. 493, 2&9 8. '8.172. An4 9um0aBl
jadgmant amy be obtained rpinmt rumh tar dmbtorr. Daaolga
t. State, (Tax. Sup.) aot yet rmportmd.
Bubdiri8lOa (0) Of JOUX SmOOIid qUO8tiOfl 9rO8Mt8 l
8OmBWhfAt 41ft.r.d problw.
Th. board of rmhooltru8tsor of a oaamon mohool dil-
trlot have oontrol OS thm riialrr of the 41striotr kt. 2749,
R. 0. 3. That baud 18 a body palltio and oarporatm wltb ruthor-
lty to mu. 8ad be 8POd. A?t. 2742, R. 0. 3. Th. OoMty h.8
no oontrol Over the faadm of 8U.h mmhoml dIrtriot. AH. 2628
R. 0. a., and sal not 8U. to ~8ooT.r tU fUI48 bdoooin(l
to 14.
~mt8Ofl 1. El -80 County 126. Sin00 the two latiti.8
202 8. 8.
are mepmrmtm and dl&iaoC It follon that thm tax 1l.n Of th*
rmhool dirtriot did not amrgm rlth the oountY’8 tit18 UpOn th*
r...qui.:tIon of ..m. by the .oUaty. 6uoh Oitlr w.8 r...QU-d
by the county rubjrot to muoh l.hoolt.x.8, .Ud it h.d tb. OF
tloa of pqln,g 8-m M$ ~rOtOBtin8 it. &tU..t in the l-4 Q?
Honorablr Ralph Logan - Pag8 4.
psrmittlngit to be mold thersfor. ChlldrersCoantf t. state,
supra. Beyond this the oounty did not become llsblofor suoh
taxes by rsaopulaltlonof tftlr to the landr eubjrotto the
taxes,nor by rlr’tue of th4 slzplr faot of ormemMp of ml4
lsnds 4urlnc a two-yearperiod. Childre88County v, St*tr,
8upra.
The quastlonr6malnr a8 to whether the oomty bsmm
1Iabla tar suoh s&~ool tax88 bp,rlrturot thr *generalWIU-
?Mty deed* Oreouted by it. It i8 roll 8lttlb4that the
coIXlli891011s?8 COUrt ha8 Only 8UOh 4UthOrity 48 18 &r4nt4d t0
it by the C5iL8titlltiOl'l al?4atatuter, Ofthe? iBXpr88Slr or by
n4Oss8sryfElpliOCbti0~. Chlldr4.88 County V. State S~IF?~and
4uthOritl88 there oltsd. The aonrtltutlon authoriaaa aail of
the OOunty'spub110 aOh laada by tha COd88tO&4l?8’ Court.
Cm(lt. Art. 7, 900. 6. And, R. 3. Artlole 2351 (8) 4UthO?1208
the COi~Eiis#10``~8' Court to provldrfor the “protootlon, ro-
84rlatiOtl an4 di8FO8itfOn"Of all 8u4h land8 granted to t ii 8
oountg. Sslth4r the oonstltutlon nor the etatutorauthorize
the Co0.3lssloners~ Court to blnd thr countyor aallait liable
UpOn II~cumral %arrMty OOntalns4in 8 deed lX8OUtO4 by 8UOh
COW~f88iOll8?8’ Court. stwmrt v. Blaln, 159 9. il.928. 1ior
do ~8 know oi any authorltyin tha COmgis8iMer8' COprt t0
bind the oounty by a eoraaant againrt inoucIbranoo8r 'Ihrcounty
holds tltlr to publio sohool land In tru8t for the germanat
rohoolfund. conat. Art. 7, sea. 6. xn oonr*yingtitle to
suoh land it 8Ot8 in the oapaolty0r 8 trust44,an4 ths sams
law applies and the oounty will bo trsated a8 any other truatsr.
Gallup Y. Llbarty County, 122 5. Y. 291, Logan V. Btapham
County,98 Tar. 283, 83 S. w. 365. An ordinsrytru8ter 18
bound neitherby the rxprer8wmmnty nor by tha lm lie4 Oov-
manta in a deed exrautod by hie in hi8 trust OapaQPtY.
Clsrelsnd& sons T. Smith, 156 9. 9. 247. ‘:ie, thereior@,
4n4w4r Sub41tl81on(0) of your oeoond quoatlon ln th4 nW4-
tire.
i!ating thus an4wt3r4d YOU? first tW0 qu48tiOn4 it
becones m44444ary to anaw4r the other qu48tiOn8 ooatained
In your request.
c
HonorablrRalph Logus - pa@* 5.
00lxpr888 oar apprrrlatlonto? the axoellmt brlei
lo o o mp a ny lngZqll88t.
your
Trotting thet the abow fully uwwor8 your lnqulry,
w4 urn
lotus very truly
BYflditgizd
pOW18? ObaTt8
b8818tMt