*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTtN
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QROVERSELLERS
ATTORNEY QENBRAL
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Eon. PI. P. HO&, Jr.
County Auditor, Wallor bounty
Rw.petrea~., Texas
Dear Slrr
collcotion of such iteas 1925, a3 wienaea by kots’ 1, $5 e3 follc?Ys: I *2 843 .: .Xon. W. pI Bertits, Jr., page 2
‘r that, ho suit shall be brought for the oolleotion provided, of deliaqucnt taxes of a Sohool District or Road Distriot bless instituted: within ten years iron the tlm the sam shall beoom delinquent?”
This artlole, as applied to sohool dlstriote, has been oonstrued by the Aczarlllo Goart of Civil Ap eals Ln t&o oass of Cook v. City of 2ooker et al., 167 8.31. (26 P 232 (no writ applled {o&to sustain the plea of the ten (10) year statute of lmta-
. The ammr to your first quo&ion Is 4Yos*,
Artiole 5540, V.+.C.S., ,1925., 1s 63 tallows: “The law of &imitation shall not be available in any :. suit unless It be specifically set forth by the party who ; .ln his wsmr Invokes it as a defense.”
:‘2 \ Under this artiole it is ncoeosary for &he dolinquent taxpayer to properly plsad any limitation to wtlfoh he ray de6U : hlmaolf enti+d, yhloh answers your seoond question.
Since your third question does not involve a question’ of law on whloh this depart&eat has authority to rehder an opinion, it Is SU&:6St& that this situation ti% ~suhaltted~ to the County Attorney .oi Kallor Co;mty for his suggestions a’nd rulings. : ,~ :
d .:.. . Yours very truly ATTOFWX G‘;;“;iXtAL OP T’&i C. 21. Richards Assistant . .
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