Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN opmcfn lo. o-7225
XWrIb?.Shepperdr
Bet wader
atax
la@ baaed
C, ?Pi=o*
whloh read8 aa mowsr
"Hotimer, a shortt%wago 'UmXttorney Qeneral ruled that the Oounty Comui~iorur8 aould not refuse a aollaty -su~vi~loa beaauq ar the ~rerusal or the City Comal8sloners- ,to endorse it. Theref ere, thfa plat PM reoently Siled in the .@oti$y Olerk's offlee *2 ‘*Ther0.~8 a ~8tloa~ixi our minda a8 to whether 2. “&*tiould be.eompXyiag vlth the lav if we wt th1.s i’. ..aubdlvi8loa up.and pwmitted thew lota to k a~wm- l d lie th e aeu ownem are. d88lrlng to aswe th e m.
However~ IX It vould be a legal a88*88meat, It voul& reller8~8 of oon8iderable WQHC that w8 would ,, hav&-&o d0 IatW on in makbg Sap~8tion8 on thbBS ,aevpurohsw8 laorder thattheylnightpay the* :..taxel8.
.. "Your advloe oa U&B question vl.l.l be greatly apprsolated." . .
"We regret thit our latter of AmIF 11 in&s not very ‘s~peoiila.
_
?The quelrtloa vhloh w 8ould like to ham ahswared la this matter 18 vhether or not',sn, arwsgmeat~~or 1946 would be legal If the'deaerlp- ., tied 18 bawd oa a plat V&WI ~yaa not approved by
the Ctaw$s81owr8 Court until: +fter Janm'l, 1946, 'aIt.boughltvaapnwatedto &I8 bodyberora that the rea8oas stated ln our
timb sad rejeoted far. &otter of AprU 11 vhioh is eaalowd for ysf'ereaae.n h8 t0 wth0rity r& ~ipp0d or ~~LM~~POWU 0n th8 part. ~&'the Cammi88ionLm~. Cdrt 8ubdlvl81oa or ret proper- ty 8ltitated about.oae mile out8ld8 of the oity of San Antonio, t&l8 department mndobed an opinion to RonWable A. 0. Wlnborn, M&riotAtteruey, Ear218 County, Texas, b+ng Op&nlti Ao. O-7125, Malob +m hrnto.attaobed and made a part hemor. It vlll mrflo~~' to aloe up the matters of approval of sub&ir%89oa or th8 aare-ayilat ,o? 18ml.
Aawerlag your, aupplemmtal letter, th8
uader the faate 18 88~ follw8:~
Art. 7l%9, R. 0. 5. of Texas, provlds8 that the aawn8or oftaxe rrhsll,~tweeathefirlrtdoyor.J~uaryend 3.he 30th day of April eaoh yesar, his oouaty a88es8 the value *3 g, Hoaoi-able $leo. Ii. Sheppard, Page 3 : .
’
o? re4,and persoual.pr@perty. Said artlole provide6 also how th18 could be done.
Aa a8seasmeat of'pkoperty~for taxes ,involves a listing ? o? the poperty to b trud~xad is!ladiapmsable prerequlslte (1 - .to val5aifj e? a ta, ?olloued'bg~ievJ aud eolleotloa.0r thy I I
'phs annual sr*e88nt&at oreater a 8psold~lisn upon laudid
aonrtituttioa, PrtiiCle VIII, Ssotloa 15. RaKelroy Y, Raailton, C. A.', 130 S. W. (2d) 1114. Art,. 7172, V, A. 0. S., read6 as fO11OVS: : . taxes ncl;L~proprty @hall be alien “Ali upon suah property uutll thqsame shall have been~
paid. ,&d t0 66W88 ShOtid th8 ~‘388880l’ fail Ony real eatate for any one more yeax38, the lien shall be good for e?ar;r year that he should ?all to U2l$h68 ?OP; a&he Isey, ,in liStiD& pZ'Operty for taxes any ya8~thbrea?ter, asweas all the bask I taxsldue th8reon, aooordlug to the provisions of this title.*'.
While Ve are not dsaiag vith colleatioa of tax08 bera, but otiy the legalltf,o? a88easmeat, ve must not k uu- mindful ,that thwllen $or.tuaa my have to be foreolowd, uid ti0 th8 UWSSBK& 0s $tmeSSity mU8t be' Swh M that the~llen . for tax86 oil1 +t$*I3 ta thb partloulaF pibee of property.
The matter of-reoordirrg of lats o? aubdivleions 0~ m-irUbdiYiBiOn8 is govermd m.Art. 6% 26 as&plaiaed in Opinion X0. O-7125 of this deprrtimat'her8to attaah8d. Art. 65% that the MOOMM (OOUntp Clerk, Art. 6591, R. C. 9. lid08 "shall vithout d&y, reoord evedrJ instruxaent.o? vrlting authoric6d to be rdoorded by hb,'vhltb is depo#ted with him for reoord, . . . . no+q ‘at the foot of. the roaord ,the how and the day 0r SheA Molly: fihe iattrnm&t 8&3 par when so recorded vaa deposited LZI his o??loa for reoord."
Art. 6596, R. 0. S., grovldes that’svery Instrument shall be oonaldered sa recaorded ?rom the tima it was depOSitad for reoord.
!Che plat of the subdivision in question vhen filed for reoord, beeam a'reoord, and til lots, bloskke and par0818 as 8hovn in aud upon said plot beaame separate entities as deroribsd upon Boid plot for the purpose of taxation, each being desorlbed
99 Honorable boo. H. Sheppard, Page said plah and the desorlption 1s neoesaary to identify
iS.ulS t0 ?iX B fiBll thel-eon iOr ~baXe8. view o? the,foregolng It is our opinion thab
ymr question Should be ammored in the affirmtiva, and it la ao answered.
Yours very Cr
Jos. V. Ernka, Asaietsnt FfFrddt