Case Information
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I OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN r :
i
Ron. T. Il. 'Primbl.
pirot As8iatant
State 3uperlnteQdent
Publlo Inatruotion
Austla, Texan
Opinion Ro. O-7494 Rer When delinquent school by the c0neb3a oollect9r in 0011 you ewrlose a letter frosibir. 3x%~.t
of Raat&and co .~m 0pm0n 0r qw8tioM tberein, ohloh ve shall lng aa rollova I
lots entitled on eom8um 6ohool 8r Art1eI.e 279!5,R.C.3.#ae ong with the aceate and ths pmalty irid interoat 08 ah &lln- dlrtrlet taxes havs beoa ellooatad to the wspeetive OOFZJWO sohool distriotr vere ooXk@$t%a, vhat 8tatute8 or llmlta- y to the right8 of suah oomuwn aohool dls- suoh clellnquent penalty awl intereat?
Third, is the county Board of Education aotlng vithin its legal rights In demanding the allmetion and apgwpriatlon of penalties and interest on delinquent taxes due eosmon school districts to the respctive districts to which the t&x is aapm- plated and allocated under the law?
xon. T. 1. Trmbl., P’@ 2
VQ rhrll 6ri6xmr th666 qu66tlon6 ln th6 61cgb onl6r la rhlrh 118 'be- Bbbd tbm. W@ tim h#mtOfo~~ pu@ed upca tb6 question of vbet&er 02 not penaltlrr and iatere6t on d0llnqwrat tfU66 vb6n oolleoted follov WA6 6W fund a6 thu tax upon vhioh tit@ penaltier and lnt8rertlzav6 66arued. ~~~~~~ 1l0. 0-2566 in WOOM ~itih CUP YIOWS, end tn quo- fr0lr it 68 r0ii0wrt "Fbe general rule vlth referen to tb aispcritlon
of yadltlees and lntareat in at&ted l.n aOolsy oa Taxetiua, vol. 4, P. 3573, 3430. 1621, w r0li0v6: 4th a.
'lPsnalti%a for dulinquent taxes generally follcv the tax and go tc the dlstpi6t entitled tc tb8 tax, ti666 It 16 otherviae pmvided by etetuk. On the other hand, if tha pmaltler SW iaposed br th6 U@.tsla- ture, their dirpoaltioa m6t6 In It6 416o~tlon. Ibney fpom p6m.ltle6 Spa fopirIture6 whelre tax-a8 a~ derived deliaquent are not a part of @a6 tsx, and v&em Isposed It h66 a right dispose of 6uoh by the Leglalature ftis 88 it likes, xwgaMle66 of the puPpo6e of tb6 tax, a6 qalnot the ob eotlon that publl.6 raollby raised for one purpow eamo 3 b0 uwd for a&otwD. . .’
"me germcilru16 i6 6X60 rts&ed ia 61~orpus axes, p. 1528, S66. ngo, a6 follolf6r
"Wil.e66 othcmrlse dimeted, lat&mrt, pervalties, and oosts eolleated on dellnqueat tams follov tke tax, and go to the rtate, oounty, or oity, awOrdl.ng aB thu ow or the 0-r ULlptla4d to tb tAxltaa.f,8na, in ewes. where tvo orbire of these are laterest%d In the tex, suoh latez+st 6ad.psm.ltler 6hould b6 8pprtlorted tbMtl iA t&l ratio Of theiF I'66~Ot%V3 6h6P.6 Of ?iitxx fib h IragOlac( bh g l OSBtiW ~P~Yided tOr by rtawo: buttbu L6gl6l6tur6aayQh6~ thl6ml6 6ad dispose otherviw OS latereat or penaltIer. A statute prcoidLng for the dI6trlbutfon of intereat end p6nalties collected zswner fpom th8 dlrposltlon in a dtiferent the taxes on vhloh the Interest and penaltier are based dcess not Wsxnt to the appllOatlon of tax66 to objeuts other than for vhioh they vere impowd. . .' * *3 XOR. T. I. srht’t, 94- 3
“title10 7336, Retlrad oirll statuter, 1933, u mm&d, vhleh provider for pnaltter fnbmst ea dellnqrrsnt tU’66, Wad6 in pt U folhr61
*'All p666ltlbs 6nd intellest provided far in this Act rhell, vhoa crolboted, be paid ooun- to the Stot6, S.Rd biStP18t6, ii -7, IS @'QpoFtiOJi t0 a t&US tie*, upoawhlehths pmltyazid inknrtuuoollaotud. All discounta provided for la t&la Pat rh6U, l&en alloved, be ahtuwd to th #tits, UOUnti66, %nd dlstriok, ii 6z%y, la pFopo&ion to I&% tax66 uma vhioh ruah dlwounk ~6 allotrsd.1
"You @tat+ that you have been unable to find any atatuts in Texas provldlng,,fos the dlBposltloa of penal- ties and intarest aad tfe haw beon umble t0 fipd say axoept th6t quoted 6bov% whloh applibs 66 between the 0ar10us texl.llg 6uthorities &id lmt 6S3N661~ VQFlQtaa tuuu or the oountr.
*In th6 cm68 of Joasa ~6, willDm6, l21 Tex. $4, 45 33. (26) 130, our S~prez6 Cowt held that penalti%S and lnterwtam no part& the *and the Lqiolattm thUPefol'6 hW authallity to ~a di6poSition fhslWof OZ’ ‘to n&W4 6U6h pbLWlti66 aad int%Z'eSt. It i6 8u&3%6t%d that t&IS how &fiords th@ bar16 ior StZ’OZh$ UeupsIAt Y that t2ls %axlRg authorities do wt aWe.aaril~ kavo ti
~b?kO4 tin tllt%XWSt 6d P%n6lti%S iZl ths p62'tiOUbP fURd vhiah the delinpwnt tax?36 vere leoled and asresaed. We de not think, hurewr, that this 16 the nStul-31 OF pWpl' l'.Stdt of Such hOsdiS& 6m it i8 WJ a~~lit36tion ot t&e gewral rule that th% L6gislatur6 6my PaLb etbr ppOViPiOU6 iOr th6 dl6~6ltion of p6lItitl%S. The qW6tiOn tavolvas the pmper oredftiag Of pbnrrltiee here p2666di6d W betVWR YU’ioW hUd6 VhaR th@ fd~iS&hP6 h66 AOt &ny 6pealfl.a dFPeat%on ~lth ~efmaumo giwn thereto. Vi b& agnlo y to the general “Xt vould se%m to fo
rules kiexwinabove stated, %a wnee 0P atetu- tory pro~islons to th% ombmy, ponaltles aollected for tax dellnqwnay should follov the prluulpal and b% prUZEba awOW3 #IfI VEUiOUS fUad6 iOr Which the teJce6 If thin we-t’ not true there vould be DO wm u~lleotml. provielon for the de;m,sit wd accounting Sor pnaltles end Intslm9t.’
Hon. T, N. Tr2mble, page 4
Thllr is also tM holding in the oase of Amsrican Surety Oolapany of Hev York et al. Y. Board of Trustees of Independent Sohool Distr:ot of Fort Worth (Court of Civil Appeals, Fort Worth, vrlt of error deniedj 224 8. W. 292.
TM Court adopted the findings of la&t. and oonoluaLona of lav of the trial oourt as the oplnioa of ths Oourt, and from the eoMlurloa8 of lsv ve quote M ro1lovsr
%ie CQUrt oortaludee that both under the general primiplos bf the lav and under the charter pwvisicna refamed to in the abvre f Indings of fao t all perLalty rmneyv colleotsd on aohool tsxes Ln the olty of Ft.
k’orth became when oollected a part of the school fuud, and bolang to the board of’ tmsteos of the inde~mdont sohool distriot of Pt. Worth.
“The oourt oonoludes that in this oaaa the plaintiff, the said board of trustees, is not estopped to 8ue fop and maover such penalty moneys. ’
Upon the authority of this uase ve therefore hold that tbs panalty and lntersst on dellnquernt taxes, ,vhethar it be 0omid.m sohool dlstriot taxer alp independent eohool taxea, follov ths tax and should be allocated distrlot to the respaotlre dfatF:ot8 to vhioh the tax ls under ths lav allo- cated.
We nov paas to the question of 1l.vJtatl.m. If ve interpret y0ur opinion request oormotly, you vish to know vhat lava of liwitatlon, if any, vould apply vhere peenalties taxer have been errowourly vlth- and interest on delinquent held by the tax oolleotfng offioLals and allooated erroneously ether purp~aes than to the. school distriot entitled SW.
karioan Surety Cmwauy of Rev York et al. v. 57ard of h‘ustses of Inde~udent Sahool Diatriots of Fort Worth, sugra, also deals vbth the question of UiiLZtstion a* betveen the sohool districta and som 0th~ taxiag authority or unit In the ab0ve case betveen errsasouely reoeivinij the saae.
the City ol Fort Worth Board of Trustees of the Fort Warth Inde~~sdttot School Dlatriot, supi?a, the Court vald: *5 Boa, t. II. bIBhI.., wm 5 that Uk8 rtatute of liml-
“l%a oourt oooahde8 brB plspded by tM oity 18 not tation of Ia0 to tic ap911aabl# plaintiif ululer the rlswmstswer rab that PO part 0r the plaintiir'r 0r this we, 8&t@e or mtioa 18 b-d by raid Ot8tUtiJ that tb8 independent 8ehool dirtriot sf Pt. North ia L rub- diWioR ti iMPt~t8ift~ of t&B 8t&O Or %w.BJ - that ik tmrtee8 am so\iaty 0rriwri oald that dirtrlat snd ita tm8teer, in the diwhW%e of tblr
dutier the pEJbOtiOB 0r tha 8ohool ad reoowry funds, are aiating in the inkr6st or the piblla arbd of the state, and es+4 exerolrlng a portion 0r the rovereign pmera of tha atate of ‘pew, and that under suah olm~tatmer limitation cannot be 8uooma- fully pleaded egal.nat t&m any INS% than it can agaiart the stata %trslf."
We thl& the fundr when eolleatsd by the County %iX Qolbdol’, lb0 i8 tit80 th0 OOl~~lootOP Qf BOE3rm)A 8&001 t8 l.iaprM8ed with a trat mid 1opld ror the btmsfit dialMats, of th8 respeotfob district to vhleh t&y &wld be allocat%d.
fi tom v. city 0r Balla 630~t) 40 3. x, (swxwm 0r tb, mtb*ttt gap 7iet 0r thb“‘&$gt~~ aab the BSferPed t0 6t6tU& sad OOMtitUti6asl prO+iBiOM above, ft Is plain, we t&Ink, thst t&e prowrty and iundt 0r * publie s0h0018 8se had in tr82.t by th0 aft , dio@let, OoMty, OF QtheZ' 8tat~toPy wemy, UOd '?Or 3210 bOrPrflt Of %hO Mhool ehildm Of too 'Lh$ eomnunit nor dlstrlot in vhiah the properties exist, or to vhioh LJ 8eb001 iuad8 have bee13 allocated. We thwk th8se properties 6~4 fwid8 * 80 plainly and rator. ommy~r8edtitha lmmtin th010eal pub116 8&0018 Or tb6 @itJ OT dl8tmt ti$&Bit thy PFI vlthin the proteotiw alaM 0r both th43 state and federal Constitutions, and that the Iagislatum is vlthout paver to devoote them to any oth%r purpse or or bensflaiarlerr.” to the un8 of miy other benefloisry It tlwefore rollov8 from vhat w have said abow that ve am of the opinion that limiitation oannot be mccess- fully malntal.rmd a&ainst a right of action of oo~&n~n twhml dletrletr to have pnaltlss and interest oolleoted on delln- qusnt taxm illocated to the mspsotfw distriots to vhiah *6 xvn. T. n. %‘rmae, psee 6
tbs taxi, l lloeated,aadsolongu 8OsY maa': fund emneously mceivlag such d*linqueat pena Yf%ib abrrged u&es the 8~ with iote?est, tb eotlntf offiolals the edoini8tmtloa of sshcol lavs ard ths eolleatioa of t&e rig ht to adjustths fun&s and reimbuzwe the taxes ha# tba dl@trl.ets which have been l rrcmeousl~ dep rived of the ssm, whether br w2wmow allooatlon or emmeous rith- holUng by ?& 6ollectLw oifloials.
1i ve have tpfsconstrued yo-'ur question an to llaftation, vhioh VI have UwePed u&or lo. 2 above, and instead yvu vlsh to knov whether or not the 88~~ rule of vould apply te ciomwn school bistrict UMtatfon tame In the oatter of collection by the State es would apply t.9 State County taxes, then 0" ~RSVW to the second question 18 herelmfte~ stntedx
The mleeue or extinguisbmeat o? deliriqumt tmmr which have beea due for a pariod of at least ten yeqw, polfor to the tIrf3erdwat of Art&ale III, Beotion 55 of the i?onstitu- Artiule 729, V. R. tioa, Xov. 8, 193, vcll not authorfsed. 0. fIba vhloh sought to provide b period vi linitatioa agalinmt tams of school diatrlats the ooU.eatfca of delinquent and road dlstr'iots tea ye-8 or mm past due, vld laut amnded if *alid, l pp2l.m ody .+ia rgW but thin 4nandmnt, to seh00l ;l&:lots and road dl8trlct8, ard not to State aad County
. In the recent case ef sasi Bsseett Lumber Co. v. City of Xoustvn, 19 8. U. (26) l%, (Court vi Civil Ap air, Oalvcston) th+ Court held that that portion of Art. 72 r$ pe2wltting a plea ot llwitation against the collection School dlstrlet SM road dletrlet taxes vas uncortstitutliznal
that tbare did not bt that tlma slst th t. 3, 8ee. 55, of the Constitution, which Legislatum to ZrdlSeae or extinguish delin- qthnt taxes for t&e ten year8 past due, the axiiendf;ent to Constltutlon being mm than a SF BUbS!Zquf#nt ti the aroemtmnt to the statute, arid that G e oubseqwnt aimxlmnt to the Comtitution 0oulQ not be invvkad J.ri aid of such pior ensatmnt of the Legislatwe. Thfr 0880 Lo nov pmdiag on appllcetion Par writ of error t.?~ the Supreme Court, vhlch hhs bsen grantid, and the awe har been Equml and submitted.
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Hon. t. Y. hlmble, Pqp 7 Ilo 6oubt shortly w (sol&d by ths
Tki&.pst~ Till .k#elmnQvstai%l8thenl8rw, psantl dotwnimd valid statub $bat aathvrlses a plea of Lm dOl:qWDt dXWl srd POti it6tiOD -f&St Ia view OS ths prseent status of this distrlet tads. gas0 befor. t&a supm ovurt, w VVUM not dviw tl38
appliaativa of Art. 7298, v. R. 0, b., and matters
depsnd3.~#uj1~a lt should bo held in alwyanss until the Bupre~e Oourt has passed upon Um 3am Bassett Lumber coq3aag 0988, The Court 8aFd in this oass:
“It is ap~llaeVs aonte9otion that t&s Legiala- two 981 vithout sbuthorlty la enact rwh bmnduant in 1931, and that it vea not until ]Povwzbar 8, 1932, t&t BeoCicn 55 of APti, 3 of the Tex’ka Constitution Ii68 80 aim&d au TV prmlt tb Legirlatuzs k authorlso swh plsa of Ilnritatloa. Ti the cvustitutioa torbsde tbs to autbmlss & pl.ra vi llmitatioa to a tar Legirlatws suit b a Bohvol Biahriot rt tlma sstd aimtint vas mdi 6 in 1931, it rsqulres no oitstion of authority to support the pmposition that no subesquent grant to to allov a plea of t&3 Isgislatnrs af pwer, lfolitat3.m a tax Suit, vould make valti ma 8Ot passed By tha Lsgfslatws prior kr suah gmut.”
w thiak as oounty 8ehool Bow ir vithia Its gal rlghts in tnslstlRg UpvR th# proper alleo8t10n taternst on somma sohool dlatriot ” ellziqusnt ~naltles ii@ vith ths views vs have exjfreased above. taxes, oonslstent
Assistant