Case Information

*1 fionorabla ~Ghrarlss ii. Theobald Attorney

County Oalvaston County Calveston, Tszas

Dear sir:

Oletrlct. hss~

oat and rellev

472 I Dlrtrlot unless Instituted within ten years iron the time tha sams ahall bsoorr,e Jelliquent. (Under- -

¶ acoring ours). c

Thle department held in lta Opinion P?o. O-3315, e aopy or which Is l n0108ea, thst the above statute la one or 1lmltstlc:n. It iolloas that the statute of limitation doea not ixtkngulah the tar dabt. See.our ~Oplnlon .No. O-1458, a oopy or _ whloh Is enolo8ed..

We have been unable to find any statute rhloh~ s&i- rioally, relstes to the method asd manner of the preparation .

or a delinquent tex roll. for an lndepsnaent school district.

Article 7337, ‘f. A. C.. S+‘, provides: :

'Any lncorporstad olty or town or a#iool

dlstrlot shall have the right to enforoe”Zhe

oolleotlun ol delinquent tales dua it under .

p..

ArtiOls 7343, V. A.. 0. ~3.. provl~os a8 follows:

“.*fn any. boorporateE city or‘town fn which any traots’; lots, outlots, or blocks ot land, sltusted i .ilthln the oorporgte li.alte oi said city or town haves !~ been returned dellcquent, reported sold to aald :

olty or town for the taxes due thereon, the govern- .-Ing ~body may pr~epare or oauae~ to be prepared llate

of ~del$nquenta’inthe same manner ee provided in

thla ohaptar, and suoh lista: shall be certiflea to 88 correct by the mayor of said city town, It any, and Ii said oity or town has no mayor, by the prs-

aiding oriicer of the governlay. body. Arter said -1lste hare been properly certified to, the ecvcraln~

i body di the city say cause llsta of dallnquants

to be publishad In a newspsper as provided for State

Andy county dsllnquent taxes In this law. Zhen twenty

days from the fiats or la~st tublioaticn or aaid list or lists of delinquents has elapsed, the governing body

of the olty or town may direot the city’ attornay to

rile suits ror colleotion or said taxes, or said

governing body may employ sose othar attorney of

&?norabla Charles X. Theobald, Page 3.

-the mu&v to file suite end the city attorney or rother attorney fllln(: aald suite bhall be entitled :to the same reee as allowed the county attorney or .di5$rlct attorney In suite ror collection State and ccauntp taxes, to be taxee a8 costs in ,the suit.

‘InWpandant school dletriats mey oolleat their de- linq&ent taxes ae aScve provided for oitiea end townq, the school board performing the dutlea above for tha governing body of cities, and the :de.mribed -prsai-Sent of tha 5chooL board perforaicJ, t.3.s duties abqe .preaoribed ror the mayor or other presiding -oific~er. The school board may, vhan the delinquent :ter:Elsts end records are properly prepared and -roe&p -for suits to be riled, ina~traat the oounty attorney to ille said aults and he fails ra-

~‘fuaes -to dc so rithln sixty days the sohool bourd mayemploy some other attorney of the countytbo

:-tile Ijuit. Tte oounty attornay, or other atttirnay, :fillng. tax suits for Independent .achool districts, -ahull:be entitled to the same fees aa provided by 3swiln~aulta for State and county tazea. Xc other :oounty oiiioer shall receive any fees unless aer- -~rlces~are actually perrormed, and in thst event :~ha.:ahall only reoeive such. feea es are~aow allowed : him by law for almilsr eervlcaa in civil suits. The .,.emrloyment of an sttornag to rile Suit for terSs towns or Independent 5ckool diatriota :;torccitlea, .z shall: autherlze said attorney to file said suits, rawesrlto the po%ltlona and perform such other acts

as are aeoeaaory in the collection cf said taxes.

‘.“A11 lsws df thla St.-te for the pur$ose oi aol3ecting delinquent State ,and county taxes are br.tfie law 3ade avollable for, and when Invoked : shall: be applied to, the collection of delinquent

taxer: of cities and towns and independent school dl&rlcta in so fer es auah law5 are ap lfcable.

: Xdk;, Pate 3rd C. S. 1920, p. 48; Beta 2nd C.S. 1923,

P.1~ 39’;”

:By reason of the above two statutes, we quote Articlu (S. B. 407, Aota l&h Leg. R..S. F. 3551, 73361, !I. i. C. 3.

88 r0110w8:

4741 . . . . . :+ Y : *5 4% .

Tionrqrablr Ch:arlao It. Thaobald, Fag6 5.

It. Althmqh wa nra somewhat doubtful 66 to tha anmtar to your quasticn, due to the ~rmieslos and Ulaorrttoufqy prorI6Ions ArtIcle6 7337 sad 7343, aupra, we ara;naver- thala88, Of the opioion that the echo01 distriot in qmstion ma6t colpl~ with the tar!66 of Art. 7336f; Bupra. YOU will Sacltion 2 or Art1016 73361,. au- in the lnst ~antsnoa notior pm, County Tax Collaotnrs, who colleot 6ahool tnxaa rrom thst tax rolZr other than State end county rella, would JMW to ma- Including 611 d6lInqQaat rokool t6rar pi16 6 dclllnquant tax roll to Esoambw 31, 1919. B6 do not othrr than thos6 46llnquant prior b6116rr that ths La@slatura lntawlad to rrq,uira Lhu empiiatlon nor dslinquont t.ex r01ls lox hcae school dlatrich which tax roll8 oontafnsd all dellnqoant aohaol texoa dating baok to hceaber 31, 19i9 while otbnr scb001 alstriate could @oapil6 a d6linqusnt tax roll axolu4lng tharotmm all taxas dalinquant for ciora than tan y66rse :, .

Ioo arm tbwafora advisad that it ir our opinion that the Board or ?hetera or the Taxas City L3dsp6ndeut Scimol Ijlar triet ha6 no sutherity to adoft 6~ ord6r oanosUng o&t and rd- or all t6xas or the di6- ii6rfsg trlot whloh are dallnquant th6 ~QX rolls or tta distriot for tzcr6 than tan ~yserr. This :?066 to t&o66 taxa dalln;uaat prior to DaoaaIbsr 31, 1919. not agply

Yours ray truly