Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Honomble Ferry L. Jane. Countr Attonwy
Travis cou8tJ
AwtW, Yeaas
Opialsn lo. O-6596
Bet ON the Aaiemoer4elleeter or ro8e$4t the 8meamt muat ho Pet?wn the ehwk to the -a-T. ue'aawws pmr quwtiQna in the fmler pnwQtdr
but &we our onmler to qwrtlvN 8NbeM 1 6n8 I! *ill ?a0
the aeee* w +iZl trcrrt tb8sl togeJ$ar. we ecmf2ne oar anawr to dolLnqI3ent t4kx.h ?mly, lamfar 88 the ryLF of the taxpayer pry the i?amsJ ritbwtrt wme tia, ~lt2ghl.a 4e1Illquwlt *2 poll tax. The opinions heretofore rendarad hare had to do payment of' ouxrent texoa, as did the ~860 of Stuard nith '1. Thornpeon, 251 S. W. 277, and w4 do not rind it neowsary to oonsldsr the prior opinion@ of thir dopwtmont or the ease of Stueard v. Thompwn, supr8, es amet OUT da01810na bore on6 way or the other, 4xorpt the Stuard f. Thomprron oaso supports our anew~r to your q@wioa No. 3, end lr adopted for that purpo44 onlg.
Without l tbsmptill(l to retiow the statutes oomposing our taxation e~8tea pemtainlng to dolinquant taxw and the mbthod of seourlna and oollr8ting tha #am, when not volun- paid a8 provided in Art.1018 732b, lnirrr, ve nay ray,~ tar&l~ gonorally,that three awthoda ar4 provided. Piret, rox%oloruro of and m&n under the oonati~tutioaal lion lmpomd on eoh tract or land for the tax.8 aa80aaad aIpin8t iti wead, the ~-ry proobas of rolrcurr and male br~tho oollootor; and third, 8uit for tare8 and the 14~7 on and ml,. of all land (axorpt the hon4rt4adj in uti4iaotiom oi the ;uQment. Wo ehoulti say that undar ul8ting law the 4~ prooemr or a~leuro and aalo by the ooll4otor of real o8tete ior t&4 taxer duo thareon doer not appLft but doe@. apply a0 poraonal mwW. in part a8 roiiaa:
ArtI 7324, V.R.C.S~,, potidea *Whmor4r any person, OF psnoa#, iim or corporation shall p~to the tax ooll44tolr 4ll the tax44, iatoxr8t, pumlti~a and oert4 4hwn br delinqwot tu rooorda or the ooanty to be duo uapoid yinrt lot or troot, pore81 OS land Sor 411 or the pus tar sx oh taxw may be ahan be dur, and unpaid, prier to the 1nHltutlon of suit rox th4 oolleotioa th4nor, tho tax’oolleetor #hall lerua to swh p4rroa or parsons, tlra or oorpomtion, a rs44lpt covering suoh payment a4 14 new nqulrod by law." Artlolr 7345, V.R.C.8., proridw a@ iolbwar Vh4n two or mor4 lot4 or blookm or traots of land are rcmdersd in th4 eame rendition with saparube raluatione, end the tare4 due ther4on beooma dallnquuent the tax oollsotor ahall, when tclndered, aaoopt pn$%ud oi the taxs# due od eaoh lot or blook or tpaot or lazed having 8uoh sepm@ta val~tlonr Axtlole 73&5a, 86otions 1 to 10, IncAwlve, providaw iorthe transfer or the tax lien fixed by the Conatftution and statutes upon real oatate to emy poraon authorimd, aa provided for in 88116 atiloie, the owmr ot 4uoh real estate to pny ruoh taxes maken prorlalon hr protsotlon of tha as4l~or *3 Hon. Perry L. Jones, page 3 aaalgnes or such lien by ri2ag 8 limitation period of
one par vlthln which foreclam~re may not be had br the aEB~f4tkesl an4 for a redemption period, all of vhlch statu- tory provislbm evidence a clear leglelatlve intent not to make the paymamt thereof dependent upon the payment of dOlLnQuent poll tax, vhleh 1s e 8aparat.e and dlrtlnct tax and nbb 6wsms.d by any lfen vhatsoevsr upon any proparty, real or personal, ovned by the dollnquent taxpayer.
The suprome Court or our State In the oaso of Richer, Tax Collestor, et al. y. Noor, 249 9. U. 172, in an eblo oplnlon by Chief Juatlae Cureton, 8rfdr
“In oowlderlng the rule requlrlng the foul1 pay- ment of the tiU.B, PO think it N approprlete duhaotlon from tha authorities to sar that, wbon it 18 necmsary ror enyone, in oxlor to pwrerw unlmpalnd hi8 progmrty right.&, to pay tho taxer due on say separate tnot or parcel of land vhicb has bwn sopamtely a8soaood, bo bar the right to do #OJ and whore tbo 8tatutar aan k oonatrued to accapllrb this end, than they boula be I o cons trued. Vnder the coastltutloml proolelon befon > us, the right or the citizen to bare any treat 0r hi8
lam? !‘PM of any lien, e%cept thet to ~)ooure the taxer levied against it, 11, an important, sub8tantla1, and ma1 property rlgbt, not lialted the Cowtitut%oa by any obligation to pay all other taxas dua br bla. If w wre to 68~ tht tba taxpayer oannot pay the taxes on one tract of his land vltbout pay on all or parIng all of his tam8. in Iita final ef ot on Ye him, as previous tated, vfe rould be rvarUUag a lten not provided by a Conotitutim, or imposing d qua*& it”
Judge Cureton further said1
“We are of the opinion that the tax agalnrt eaah ,separate tract or parcel or land, lneofar aI) right of payment 10 concemmd, is to be regarbed as a 8eparate tract, an& may be paid vl,thout at the lam@ time WY% other taxes .’
Baa. Perry L. Jon.8, page I the hot that sua(te ctw4tm!l
we hare not overloolud right at a* taxpayer to lu this aase Is dealing vlth the pay aua-rmt ad valcwem taxes rurscmod a&n8t &e ret4 trsct~r uithout at tht me% tl~a6 being required pay % t e tax amsoassd rpgahnst iehor different traat8, kit he takes painr to ray thnt, as we have ncte~d
case, that the te.xpqvbr
axen du0 l?Y h,‘35; . . . rt &h c sere tiwe pBJixl&f Of 811 Of his taxer., Ss rart of 811 othur t8xest.+e by him, Hmco, ue think it see to m that ttits awe ir other taxes. I8 indi tlve af the PI& tb8t vould bm 8F?l,ZZed lf dbllaguoat been Ciwctly lxwslved. WQ think the mAI@ vould tue8 h3 rpply rit@ groator force a8 prvnvuaa4d In tkta ea(~pe t3 della- quunt taxer, for obv:wslg the taxpayer bar as much right to pay hl8 delinqwnt taxQ8 withia the tfme By y&bed ;atntuta, am ourrent taxer end thur mdeeu urd relieve is property of the 150~. Pm- ~~11) to my thet this rQh;prt mar he abri- d by n~ulatlana or ~mwral ay~leo &wl; provided for In bnmtitu- t&cm mid atatutw, and not unathnod by &t4icial approval ir 8 pron6unaerat VQ 8rQ not alllag t6 m&Q.
Iloreover Lf vo vere to hold that. ths delinquent tax- p8yer’wst prty hia deltaquerkt poll tea at the 8ame time thet he p8ys his delUwe.nt p~o~wty tax, w would SJI,efrrst ba 8$ding 8 prmlsion to Article 7321, aupra, by ooxist2wot1cm ~r;~t~hewLmglelatu dkd uot me fit ts 8&l, by ratyiny ln
The t8x collsctor rhll i8ew to *uoh perroa VP pmrmane, . . . a mcalpt cfmerbq SW& payamat (~6 ia mu 1y- quilrd br law PMrldQd auoh person dr p+raf+uw jxqar st thy sam tlma any de1Lnqumt poll tax that mar be OUT by him.* If mwh yovlsim i01 to be added to the statute it is exclu- rlvely vlthln pravince of the Legislature, and the Xagla- lature haa not thws spakmx.
I
I ’
Hon. Perry L. Jones, Page 5
In thus oonoluding we do not nmm to hold that
the State Is without any legal remedy to collect delinquent poll taxea, but do hold Wa t the remedy la not by the tax oolleotor asserting e lien again& property or e dietralat upon the delinquent taxpayer, where tht Constitutlcq and statutes have given none, which would be the erreot lr we say the tar oolleotor may refuse to eooept end reoeipt for dallnquant ad valorem taxes tlmaly tmdared by the delln- quant texpayar on real or parmhel proparty, unless 8wh dellnqumot texpeger paye at the same time another delln- quent tu duo hia, namely, a poll tex. We do not find it naoeaeary lo ardor to answer your quo&ion to dlrouas tho to the State to aolleot delinquent poll rcunedy evallablo tares, henoe refraln~ from doing 80 in this opinion.
Paselng now to your third question, we do not think it ropulres xton&od dl~ou8rlon. Ii tho Ammeaor- Colleotor or Taxes sant out e rtetement or do~llnquent texetv stating the amount due if paid by April 30, 1945, and the taxpayer doleyod meillng his oheok untU aftor May 1, 19~45, et whlah t&no additional penalty lntore8t hevo aooruod, the Tu ~olleotor, a8 the oolleotlng agent tor the 8tato and musty, is not authorlrod under the law to aeoopt the amount tendored in full payaont of the tame, interoat and pmaltle8, as the amount would be leas than taxes, penalty interest duo. II the amount tendered be lem than the taxma, penaltq end interest due et the time or the tender, whethmr the dltferonoe bo mall or ler#e, the Tax Collaotor 1s not eutlurrlsed under the law to aooept tho
Stuard Y. Thompson, aupre; Gamecon Oounty Water ~$&anent District ho. 8 1. De Ia Vergue Engine Oo., loo F. (2d) 523;~~Kanaas city Lit0 Insuranoe Co. Y. DuVal, 129 S.W. (26) 70, all of which hold t&t a tender muat 5 lnolude everything to whioh the oreditor is entitled, 4 . . end a tender or any 1esv1 awn ie lne.freotuel.
rrq, hope the foregoing 8urrioiOntry an0wer6 yoow
quastic;ns
Youra very truly