Case Information
*1 P ENERAL OF TEXAS AUSTIN a*norable Ton A. Craven
k%xaty Aualtor
IAoLennan County
Waco, Texas
Dear Sir:
We here reeelVed anb
an opinion of this Dapartme
an follewar
*Several lots loa
ULennan County
state and couut
under the n
some of .%hs
Gtate or County taxes pata slnoe prior tQ *2 orable Ton A, Craven, Page 2
price in coknowledged, no other evidence is
Sound that the $57.23 was ever actually paid ’ by Gilmore. The Tsoorda of the Dfstrlot Clerk’s
offioe end the Tax Collector’s orfioe do tact show that the Clerk’s coats and the 1929 taxes ilere re- oeiveb by these offices. There is on file in the County Clerk’ e ofiloe a quit oleim, deed under date of Deoember IL+, 19Jj~fros Wlznore to the State of Texar and the County of I4cLennen, conrideratio~ $1.00, covering these lots.
YWmently, 3:oLen~an County~ ebvertisod ‘,%ees lota for sale. They were $old. The pwoSuradrs *era told t&t under this eale M#&enuan Col;nty wouU deed to them whiPtever interests ever Interests YoLennan Ootu$tg he&d in thuu. and oiily what-
It we.8 the yemral unileretaadl~ of these purohanere that no State en& i?ount$ tax lien6 would be re- tained against ang of tMs p&per 8. It’wae the illttXltbl Of %QbAA@A CQUntf '~WUlli~$iOAer~' E
Court that no euch tax liens w%lA b&., clai~L St wae and fE tile iAtUlti&l Of the CoaPla6ioner0t Court to use whatever portian the money &e~i~rd from thfd eale neoessary to pay, in tss usual a- aer, the delinquent taxas 1cgall.y due the Btate sa& County on these lots.
*ArtPole 7331 of the rtetutes aa applidd to del.ln- quent taxes on property for 1929 snd prior years alLowa cru;acoountoble fee& to tar aollectore for perforratig oertain epeoSfied duties. tiaid ieea to be tared as ooata againat the beUoguer&. To determining the emant of feee to be collected under 7331 with delinqumt tams for 1929 esd prLor one &al- yesra, it has been the praotioe to collect
ler for each asaeaainelit for each yhar &elinQaent taxea were paid. our TUX Eollector hao oooatrueu an assessment to nean all the property sseeaaed in the ~aum of ORB person for any one year. As indi- cated hereinbefore, the S?cLennan County Comrztaaion- em Court proposes to pea, out of the prooeetla *3 mnoraBl0 Ton A, Urav*n, Pad* 9
, ~4erlro4 Irma the nle of thir proport~, all the
4ooiaquent tarem lemlly he a&.nat thi8 prop-
. In aonneotion with thin, tw4 ~ue8bion8 arise an which I oholl thank you to Sire me your opinion. 7333 oi the rtatutoa, would
*In view of ertiolo 1% bo the duty ot the’hx Ualleator fo oollaet tar the Tax Coliootors who woro in ortloe dur- lqz 1929 and prior goare ao provided ,rrnder the Gounty pays the taxerr
artiole the oirouv~tanoes under in than It oxlatod. 7331 [88] Joam when that hare boon outlined?
*ShoulQ your onowor to t&o, fitol puo8tlon be *ye,*, on whair basin ohoul4 the oollootcPrrr ~ooat be aal- m&ted? This questi.on 041q4r UQ bo~un ,af the raOt that all the propvty in quontroicm for l aoh oi tho years fnm 1919 through &929 (and ior’ all other ap- frars this property appear8 01) Ah0 tax r&Is) pear8 OR the tax rolla under tJ=ie naa,e *unlurorn awnore’. Aar IndiraPod b&ora, in eoau’Snrtonoeo lot* axe grouped on o~~aemsm1119nt e&e& and in other oeaee $oto are llrrto4 oingly on aiieooaent ti00t.. ”
.Mter 6arefuU.y ron8irlering the facto eubaltteti
,bp rou wo are or the opinion tk6t the Comn&ooloneEe~ Court. to pay tha State aa or your oounty would be authorleo
County taxer out of the purohmo aonog recefred by it in aompllance with it6 aontreiot and agre8ment with the par- ohaeof. ,Wo, likewire beliers the sow&y ~3~14 aat that of either Artlele be violating provhom 4r vor~.~~*o Civil Statuttee or Terns, a8 aae?&oT, iz it ohould pay the proper re4omption meto 44t1 of the ttobual purehaoe mo!key rooeiYo8 by it for its int4reet in tho property in compliance with the ,Wnbraot between It and the puroha,ror . The pmhibitory provlolono oi raid Arti- the oounty nar the State ales and that neither ehall bo liable for the redcusgtion toe, are net applioable *4 -%norabls Toa A. Craven, Page 4
to the faot situation before us sines the redeaption tee here' Would be paid from the purchase money and not out 0r the regular rUnd6 of the oounty derived rrom emno other aourae.
The aollecti.on of all dslinpuent a4 trlar*ra taxes due the State, county, munioipality or.other de- iLoo aubdlYlalons that were delinquent prior to 3eoem- bor 31, 1919 we8 fOreVsr barred by Aeto Bortr-iourtk Legislature,
1935, iegular 3easian, page 355, Cha (Artiole 7336f, Vernon’s Civil Statutes of Texea. 3’
With regard to the status of the $1.00 redecip- tion fee, provided in Artiole 7331, Vomon*a Ciril Sta- tutes ol Texas aa ?wesded, fmm January 1, 1928 to iiuguit u+, 192: (the aat0 wtlen Axti010 R. 0. s., 1911 was amended), we deolre to quote franr our Opinion Bo. O-2995, aa followar
(I . . .,"
*It has been dofinltely 4eoi4ed that tn aountlea operating ua4er She mulawn See bLll, the tax oolleotor’a fee of One Dollar (01.00)
pxmiaaa ,$4x in the above asnt%oneb iurtioLa, Axtlole waa swquire4 to be aacountesd f~, antl tdaerefore oould not be retained by the ool- (Bitter vii. Berar County, 51 ti. si. (2) lwtor 162~ Turner va. Barnes, 19 -S. W. (2) 3251 54. 6. \Ir, (2) 532; Getaexmi county ~6. Fox, 32
S. H. (2) 653; Id. 61 s. W. (2) 483; 64 s. s’.
(2) 140).
*The above tnsntioned provision of -iale 7691 remained In foroe until the year 1923, rhsn It wae amended and beam Article 7331, XetLacsd Statutes, 1925, mder wiiloh the oolleotor was not rec.&Wed to aaoo'lnt fQX, but aould retain Ilaid fees, izl addition to all other eompenaatlon aocorded h.Fm by law.
t
Scmoreble Tom A. Cror4n, Page 5
"Artfole 7331 wae amended by the Bortf- 'fIrat Legislature, Fourth Called Seeeion, page
30, Chap. 20, Par, 8, and thio Act bboasrs 4t- f0otlre January 1, 1931. St will b4 noted that the 4tatute as runendod omitted the providon
providing that the toe above anentionod nhould bo additional and eumulativo OS 411 I448 and
not aooountsd for 44 Itao% of offi04.~
&I our Opinion No. O-1679, a oopy of which ir enelo%od, w4 hold that an lnoumbent in ofiios 3.4 the proper psraon to oollsct dellnpuent.roor, properv oarned in aooordonee with the Law of hl% prod444eoors said Opluion wo. o-1679 WOO imirl4d, on 0fri04.
another int, by our Opinion Bo. O-2290. A oopy ot the opi on loot %wntionod ie 4nolosod. nr
Bronx 4 oonsldoratlon of the fereg;oicy rother- Ue&z, thoroforo, ammor your itrot qu44tion 44
1. The pres4nt incumbsnt tax aoooowr- oollootor should 6ollo0t the progor mdqtlan
roan that were properly albwod by law UA~ nhl& due by r08aoa of 84rvio4a p4rr0rmd by booam hi6 prodooossora In 0fri04.
2. Th4 inoumbont tax a%%4840r-401140t4r
should aeosunt for tihs rodaplption f444 eol-
lectod, during psriod oi timo ooosrrd in
your f&ret quorticm, 44 follwa:
(a) Those to44 properly ohsrgosblo tmat January 1, to AugU%t 14, should be disburasd in aooordaenoe with Artioles end 3892, ii. C. S., prior to their 4aendmimt by Aote Forty-firrt Lsgi%la- ture, Fourth Cellsd Ss44ion, pa$e 30, Chap. 20, *6 Honoroblo TQIE A. drawn, Page 6
. . (b) Thou4 rsdsnption I444 properly oharg4-
eble from Augurt 1923:to January 1, ahould be turned over to the proper es-tar aolleotar who oarnsa them and is entltlod to them for 44nio44 rondored duriag his reoslve tenun or 0rri44.
(con44mi~g your s440Aa question ~4 oall roqr attshtion to our hold- in cipinlon Btoi O-1619 from whioh II4 quote:
"IA oon4trting thir old statute, the Attorass G4nor41*,4 Dopartmont, in 4 nqmImr or oplaiono, Witt@A by Eonozable 8. Grady A4,8i4tont Attoraos Gonrral, BsLd Ohadler, that the 81.00 fee protided thoreiir should bo *tltmod thuoin for-*aoh tmot of land u#e$ whioh doliaqamnt tuua wzo .mih. . . . '91A44 AI-tiOb WOO wd4z PA’1930, th8ro have bo4A no 04604 UphicP. havd'beon OOn- QOrAOd with th4 prO~o4itiOA a% Mt outi, &x~OUz’ letter. kE*oo9r, t&d quo8 @area ru$o&.:dpba @onen Jalnar $ # AU,r@d ,$tJ',$i.$~n; by Attbraoy fox4~44 opiniw, Oat& Apt\rit 18, l~~$#~$‘Z$tten br Aa814tUPt Attwmy Guaonl EIom4r~~‘@$!!,~4Xfo. Mr. e)4w0ir4*4 opinion mada, part; tid~ioU3w4r a~*H4r4 4s4in 00qs4aretioa 4LLowod far th0 porrora4nor 0r ah4 04~~4s.or aota wbiah aurt b4 rubetantiellg ,prrlo,mod t&s rer oS.l& i* *rn,d. Bgw4114s, botors the fee is not dspendmit U$@R tho f%,uag of Mit t0 4OllOOt th4, ,‘~~L”~&li~AqUOAt; ‘bitt i6 dOp4AdOAt UgOA %htt"phrroEP*L004 et 6&&e e4veF42 @nvio4s salUwm4t4d an6 upon tlL4 4Otul COll4OfioA ~0rth4 interest and eosto, tafs4, pMalt%O%, "*It must rurther bq obmrved that thr tern *coxmk4t 484smm4nW a8 ured in t&e act or thbs Fortyy-Zint L&nLaturu, i.4 *7 E[oaorablr Tam A, Craven, Pago
. . zumnt *the Inventory of all propert
ownod by on Individual for anp 0~4 year*. Ther4toforo, ths term *oorroot a4oo48mAt* had boon urod to m44n oaoh tnot or 1aAd a4 8efi.nod by the k&8- laturo and by the Court4; under the Aot 0r the P0rtprimt how- hgirlatun, OVOXF, Ml4 tQlrm "06rr40t 484484a4At" traot8 of Land upon would Inolud4 all which tax44 u4r4 64liliqu4At for 4ay one par, looatod In t@o oouaty rad own44 by any tan4 indlvldwl.** ArtI014 Vornon*4 Civil St4tutsr of Tox48, 4uthoriooe a tu a88484or to e88o88 property in th4 inrt8no48 prOviuOai ia th4 A4m3 0r UII- themin known amor when the namo8 of the real omor8 am not knOWit. tit1014 7205, Qf thr 84NI4 8ktUb44, aUthmi44B th4 444444or to a#%488 4rxy property in hi8 oorrnty that ha8 not been lirtod IA the A4m4 of the OwAer, if knows, In the and ii the owner in unbwun limt the property ma8 6r Wukmwn own4ra.
Sin04 tih4 r444mption f44 provided for the tax 444488Qr-401~4tOr i8'fW 005p41%84&i~3 dU4 hfra ml: p4&- forming oorbaln 84rvI048, a8 horebororo @b&ad, we boliovo that proprrtg lI8tsd by Bitt in thhs mua4 of *un- knows ownor8* on the unamderod tclr liota oould not bo In view of the p~44um41l to belong to the 8aino por86A.
woraing of tit1014 733L, 8upra, at all t&a48 sin04 th4 rtatuto wae fir8t 4n44tod, i~0LudiAg all sf It8 amend- aoatr, w4 bolleve thet 8uoh rtatute h48 alw4ys OoAWm- f44 bo oabd.6tO~ plated that the W%OPQtiOA UpOA th4 ba8i4 that oaoh pi404 Of proportg rondorod by the t4r th4 naau 0r *u.dumwa wn4r8m ~48 the 8ub- a484440r joot OS indivlUuo1 OrrslOr8hfp whore the rrndition I58 prop4rly made IA good faith and whore bhore wao PO avallablo IAfOrLMtIOA b4ror4 ths tax a8448402 8howing *8 tionorsblo Tom A. CmV4a, Pago & Pollowing the pro8umptlen that the
to thb'oontrrry.
tar o88owor would not hero psrfoxa4d hi8 ofiiolel
dutio4 oootrary to the law It wouI4 ap ear that ho r0ula h4V4 vu4 r42id4ma th4 ~r4~4rty !A the n4a4 of *unknown own414~ in lnstanoe8 whom the owner
'1R8 ix fSOt UnkaacW. To hold that property rondored
ix t&s mm4 or *tinis~eiwn own4maa undos the raob8 by you, V48. iA f8Ot 4WA4d by th4 84Ik4 rub&tted
p4retm, wotid, ~4 think, bo,iapo8&g 8 pr48w4ptloa upon a pXO8uplptiOA Md WOtid bs 8 U6XStPUOtiOA owa- trary to the ~4x7 term or~th4 8tatut4 it4ti.i. 193L, (CM doto upon
Prior to Jan&&~ whl4h iirtiol4 7691, a. C. 6. r UU w48 anmndod by bho AOtr8 or the z0ay-fiT8t &mrth L4etrktw4
krllod sreaion, Chop. 20, 840. %I th4 $igm rearat;?tion
$04 ~44 prorlded r0r woh oorr44t 844448~at 4a 44oh of lend upon whioh taoa ~HQU dollnquant, “trart” 444h *treot” oon4Ittomd Stiato en on4 44844llaunti V8. 3lator (8. ot.1, 38 3. W. (2) 1097. r&4 a44e just r4f4rr4d to held thet t&o word "traot" '148 tho
unit whioh tar the l4a4t or wullest 8trbdIvIsion. or 0s row=
Fran a o0n4i~*mti6n &~coin$ 4athOTibi48 yQUr 844vAd q~4@bi0x 18 41~44r4d r0ii0tf4:
1. Braa Jmuery 1, i920 to Jom4ry 1, the Cl.00 rodsm@Ivn ros pa'4vibod for In Al-tie14 7691, a, c. S‘, 1911, and l w.mumdod by
Bouss Bill 9, Aote Fesby-Iirlrt X&5Srletluro, Foprth Ca~Od s488;4a, atar pro&W4 bo’OolLOat4d Up44 th4 be818 Of oaoh BOW4Ot.448448Et4At OX 44Oh tr4Ot Or land to be *old, 484b tmot 4~AOidO~rb e8 on4 ase404~4nt. The word Vnota would 4~8~ ths unit
wbloh W(LB th4 l664t or *aarrlloot s\zbdlvleIvn.
Uonoreble Tom ii. Cramn, Pago
* . o-aa January 1931 to bIta the 2. 1, .l.OO Fadsnnpt+on~fer provided in krtlqle ?331 of Ye~non~~ Clvll iitetuter of Texae, ar amnded, iuay properly be chargeable for asoh *oorreot aseeemmnt*, that torsi in defined said statuto, whioh tern would Include all traota of land upon uhioh taxer uoro dellnquant ror any 0110 year, looatsd in the oounty end owned by any wm inillvidual. i+hem
property on the unrendorod tax rolla hae boon
rendered by the amea6Or, in good teitb, ln the
name OS *unknown mwmP oaoh reparate *traot*
should be oonsiderad to bo owned by dlffrrmt
perrona.
iTo truet that in thl8 meinner 186 here tuUy answered your inquiry.
four8 verr truly