Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE A-ITORNEY GENERAL OF TEXAS AUSTIN GROVERSELLERS ATTQRN6Y GENERIL Hon. R. F. Robinson 'coullt~, Attorney UillaoJcmLi.i* Ragmmdvllle, Texas n Dear Sir: and Rovember3, OS this depart- a basis of faots are quotedas ads in part as propertyheld or owxmd.by 11 be liable ror all State owner thereoi,illol~ tax propert axidpoll tax. . . . 1 er authorit of the above statutethe lllaqj-County hwrefksed to aooept r of real estateor all taxes against on the grcmnd that a poll,taxhas been the wife of said owner, the owner said poll tax vith his other taxes. "Klndl~adtise,at your earliestoonvenienoe, whetherthe Tax Goll.e.otor Is justiiiedin reiusingthe tender~undimthe abov6 oiroumstanoea." -. 365 Ron..R.F. Robinstin, plrgq 2 to pay $he taxesassisse&a&iinstthe iaaeiuitheutat the Same t* ylngthepolltu assessed a %mthQ Mfei Ye think8s pctsitien is swklneU ,inSeiBb v1 ltabba 207 &W-636, holdingthatthe 8tak doesnot havea'lien onrealprapertyto~bimrethepbymsnt 0rmh0~p0rs~l PrOPerCyor pollme8 dw bJ th0 omer Of the 18d. y;;. 366 _.. .. Eon. R. B. Robi.rqon, page 3 SumarisIng our oonolwlon, we hold that the %3xColleota is within Us legal rights to retire the pamnt of the poll tax assessedagainstboth the husband aad the vtfe in the paJaant,ofState end Countyad valorem taxes assessedagainstthe oormnrnit~ property,other than I the-hsmestcurd. Bat if the property@e the separate property~ofthe hu∧ he may pay the State- and Cmty -.~a& taleremtaxes thereonwithoutpaylug the poll t+ *. ~'a2isessed againsthis pife. * .I:, W-3 t=W Jaurs 4'; ".," .: GRREUL OF TRXAS ATToRm -.