Case Information
*1 TIKE NEY GENERAI.
County Attorney
arazoria. County Re: Authbrity oi ta% c&- Angleton,:,Texas! lector to aollect, taxes
delinquent years and then isbue for past ten certif ioate showing taxes paid prlor there-: tb, thowh fiat peiid but Bttbjrot tb plfm of ten rear liraitatlon a5 Bra- Dear Mrar,. gee,:
Your letter requesting our opinion reads, in part, a6 f oll.ows:
“START GB PACTS Vhers are looated within Brazoria County aany tracts of land whioh are rlth- in so&001 diltriot and road dlatriote, end on which the faxes half* i~ot been paid ior many years, On some of these traots taxes have not been paid for a period of time more than ten )-ear&. Wan the tax colleoior of Braz’oria tb tax&s due, County, with reference owing to a school distriotor.road 4istriot for ,a ,peri~od, of,more than ten,yeara, r+ oeive and coll.ect taxes for the ten year period and not colleot the,,taxes ior the years preceding the ten year.perioq im- mediately before the collectfon, and give a tax certificate to the payer of the taxed showing that all taxes have been paid on the particular piece of property involved? “9 k *” *2
is our opinion that *he tax co~l%ot6r ha% It to reoaive and eol$eot tax%% due, whet&w
ohs autborfty current or delfBqu%nt Par one or 1ll0m y%%re. For 8X- ample,, A owes taxee on a tract of land for the palet Pit- teen year%. A aan pay to ta* ao&lw$or the total ibe for BBY 011% or more of eald tm4%n p%%re arid BtgoUStt tax oolleator trhoufit issue snb i$eliV%r td, A B tax redenptien reoelpt for aitCh y%ar o* year& ahor5.a& 846 b&T%8 plll4L As bs eech erpsrate $‘%a~‘, A met p9t th% due all th% taxing tuUts *hod% t&xttP 1%~ t&al uaount a$#et%s%d under th% %%!a% e%seasPeat. The eboV% stat%- mente are ao rsll woogntml by cmr eb%.r$b, tax oolleot- on3 and offloials gener%lLg that re d%%n~ the citiBg of authorities unnecessary,
ArtiDle 7290, V&,8* mab& 88 rollopYs: 00 delinquent taxpayer %&aLl llraoe That the fl@ht to plead in any Co.Wt or fsl say manner rely ugan any Statute or xslaitatlbn e
The 3uprerite Court of yerae in Baebeft Lumber co. ve City or Howstan, 198 3, WJ (2d) 879 fp poQptrUl.q maid Artiolo 7298 B%ld that “d o .such 1MCJtl~~ $Mb- utes do not release or extinguulsh the debt, b*b *I *erect the mu%dy wrisa ita 6m=0wmicmt 16 mqbt~+*, 0 3 t-
ing Goldfrank, Frenk B Co, v* Young: 64 Tex. 4;;42* storm County Y. Bobbin8, 120 Tex, 241 36 8 a’ d$& Central lht. Beak 0, Lat4ua & Coa, T%i. cio: a;t 8 w (2a 765 wrib reruad- 22 37 C. 3. 698 Booa k &i aiao’coo OS: City @f Bbok&, 167 5L W. [2&) 232 wh%Pe- k in the G6urt held that the mmL%o oontaimd ila ArtlQle 7298 Co ba a stabwts of li la tetlon tit3 be fdgsaieL&y pleaded in ami-tsea id foElawisg prior Our recent Opinion,V-39,
oglnion% of this of’fioe held, “that the prOofso oonbained in &tiole, 7298 is a iatatuts of limitations whloh must be *3 Bon. 8an K&e - Pn&* 3 - opinion Ror v-302 plead by the taxpayer mf 0s the aOr6nOO .=
It f4Qlowa thet the tax coLleotor oannot isaue a tax certifieato to tha ekieat that all tare6 here been paid On a traot of lasd, rrhen thee nre unpaid delinquent taxes more than ten yaar8 peat dne. Tim onlt ray the ae- linqadat ro1U can be oloamd of these tams whioh are past due for a. period Br more than ten years is to either pay such taxes, or in a PUC foreelo~ure cult to speolelly plead the tcan pear stetuto of Umitatlons oontaired In the provieo to Aztialo 7298, V,Ci8,r~
We appmlriate y@ar well pIPspared brief whi6h aooompenied your r*qu,eat*
The pmwlao oontalaed. in Art? 7294, t.C,l. that no suit shall be brought tar the aalleo- t&m6 ot a dchsrl er road tion of drllnqneat aistriot U&LOW inetitntra within t(rtr tea.m from the time mm shall beoome deliaqtlen$ is e statute or limitation aad muet ba apeelally pl0aaOd.~ Bassett Lmbsr co. v. city 0r Rouston, 198 s, vi. (26) 8793’ When t&era are delinquent tax08 of a echo01 or roaa aidtri0t 801-e thm ten years past due the tax eollaator OImOt showing all taxes peid iaaw a tax certlfioato on t&e property in question aa proviso eon- talara in Art. 7298 irr a liritation Wktote nwt br speoiallr plwidrd in l f&z foroohm.trr suit,
Your8 very truly