Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
GROVER SELLERS
..,-ro~~rr GLNERAL ..’ 9pinlon IJo. #c’
iionorable ii. Pat &dwerda ,,
12lvil Diatriot Attorney
Dal188 County
ii800148 Suilding
D81188, 'Poxa8
Dear sir:
whet are the oo
Eta: Your requkat ror our
read8 ae rol.lowa: correot 8uit8 riiba
0r Dal168 for qwation hvoha a0pa8 upon ths ion or our statutaa rslatlng to raea ana ooata to b0 0hsrg0a under what 00 deem8 a 'S~olal Statute’, and the oonatruotion of our ganernl law in regard to irea to be oharged by the county Clerk, and OUT ofrfoe haa been unable to find any deaioion oan- truing auoh statutea, we reapeotiully sub&t to ;;onr ii. Fat bduafda, mse
pour 0rri0e our version or the law perteining to
said queatlon and at the eaw tima amok adrioe
rrorP your orfloe 88 to the oorreotneaa 0r our .1 aoiloluslon. ,c” Chap- we have aueatea up the law Ofia rfna that
ter 10, H. s., doallng with delinquent taxes; mgu-
later the prooedum and ieea in land tax aultr only,
and &iv* our raaeona 88 roUon8:
“1. Artio1.r 7319 derlnea real property. fn thi8 ohiptar, Itvery artiole rhea a ak- *Lanbr or ota, r traotr, real estat.4, ato.*, and in no lnatanoa la losntioned.
93. lutfola 7326 a9818 rlth 8uita to ronoioae thera bein no lien 0~. porronal property un- llenai til levy la made l ho rir r or oonatable; suit, on
&WWOnal property tax.88 i8 a Duit in peraonam, while
a suit 08 real property ia in rm aa wall aa peraonem.
-4. nrtlolo 7332 8Ot8 out the rwa 8liovmd diatriot attorney, the aJ%erifi or oonatabla the
diatrlot olerk and the oounty clerk (it wi2.i be
notdi #at the oounty clerk ha8 oertala dutle8 to fn regard to the ooll~oti~ br suit Of real
poriom proparty taxsa), leaving out any orri0Or ot lnrertor whloh hao6 jurladlotion or praotioallg all
oourta
personal property tax ult8.
*Then w take into oonaiaoratlon that Artlola apeoirloaliy deal8 with ulta inatltuted for the reoorery or all nronog duo the and oounty
aa tsxea au ana unpeid on personal property, to-
gether rith the raot that Cuptar 10 with tha AA-
tlolsa quoted above, Lsgla- ia olaer it that lature did not intend Ior Chapter 10 and the
nrtioler ret out tharaunaer gorrrn aulta oa
personal property.
*Thea again m find Artlola 7333, whloh doala with rear taxad a8 ooata apeaka only aa ooata
againat tha land to ba aold under Judgment for taxer
839 3on. iir'Fat iidrarda, me*
and pal6 Out Or the prooooda Of the aelsa after
taxes, penalty and Intereat due thereon are paid, ana
i.n no oaee ahall the and county be liable there-
ror.
wTherefore, we here reeohed the oonoluaion that:.'&0
constable or aherirr, oounty clerk or any inrsrlai 00~1% that ha8 jurladlotlon over the amount involred In 01~11
aulta ror personal Juagnont to reoover taxer on'peraonal are rewlated by the general BOO Ytetutea, which
Ore ret out and enumerated la Chapter 2, Title 61, it. il. s., bhrou&h 3946.
and eabraoea Artlolo Thla being novel question not baring bean aeolasd
by oux oourta, we real that it ia our duty to 0811 upon
your ortloe ror your opinion a8 the oorreotnaaa or
our oonclualon,~
There are no peolal atatotea fI.xing the tee8 to be taxed
88 oouirt ooata in rarer or tha rarlour orrloera prrozxiiq In aulta filed by a olty In the oount court, or other
aenloea
oourta having juriaalotlon or the adwuata lmo 1 **a whore euoh
suit8 are ror the 001100tioa 0r *personal taxeOn, ~01 taxer on property. Therefore, it la our OpFtlIon the con-
olualona 8tda by you in your request are oorreot and that
auoh reea are goferned the general foe statutes.