Case Information
*1 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN
Eoaorable Tom L. Bsrtley
criminal Distrlot Attorney
Hlnburg, Texas oplnioicRo. o-3699
Dear S&m
Ret "Wha6her mvna.oi oil and gas leasa mayoleat leasehold 0% tax Son by paying iotermt a .proportionate part 0% tuea arre88ed agalimti the land M a pl; prior fro umitiyl 0% .
Jh your lbttea? CeJune 13, 194.&, you.mamit to us tihe iollowl.nei faotst
*Wo have the fol&mlng s.lSuation ubtlng ,. in several delinqueht ku: suits whiah.have been filed on behalf of the State 0% Texas, oounty of PUbalgog the-taxes are ~delfnqtmnt fran 1930 to 194o,dlloluulre. Then 8Un Ofi Caqmny aoquired an 011 and ga lease~on the.property involred in 1935; said. lease being for the regular seven- eighths tnterest, the,lessor reservIng.a one- eighth fntereet. Each year sinoe the sun Oil Compmny aoquired this lease, It has rendered its leasehold estate and has paid taxes on it. Said oil oompany now m&ktaina that ft is entitled to pay a part of the taxes fop'the years from 1930 to 1935; basing its payment on the value of its leasehold Interest. It oontendm that if it pays said proportionate part of the taxes, the State and County~oan not foreolose its lien as to the sun Oil Compfllly."
You request our opinion as to whether or not the ~lessee, under the clrcumetanoes set out above, oan pay a par’b
Honorable Tom L. Hartley, page 2
or the tax88 ior years prier to the aoquisition or ita lease in pro rtloo to the va$uo of Itar loaeehold estate and thus be r8.l mad tram a foroolosmo Sf the ad Yalorera tax lion ,r
agniM8 it.
$8 b63@g.speoially noted that the tun in qusstiott were. a8ge8md a&.mO the Whole interoat'in the land prior to the ueotat~on 09 the oU and grs lease, it ilr our oplnl~m 8ha8 raids 1~s~ &ay not dimhargo the lion agalnrt the loatmhold'+ato by paying only a part of the tqxoe amossod again98 tha land prior to tab oxe8utlon of the 108~0 aa4 the l over~oe o%, th e loauehold estate. A~~ordhgly we umwu yo* quwtion * the nega8i~o. we onolorr ooplw of our opipictno 19ar; o-922 and-O-1236 frawwhlohourraaeme ror the am.ww'gl*~ you fully appear. Wo al80 enoloao aopy or opinion Ro. o-2366 mh%oh elilsxsrs mother quostlon suggsetod ttl your 1Lettor: