Texas Register, Volume 29, Number 7, Pages 1269-1474, February 13, 2004 Page: 1,279
1269-1474 p. ; 28 cm.View a full description of this periodical.
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1HE Q/TTORNEY
S E N R A L Under provisions set out in the Texas Constitution, the Texas Government Code,
STitle 4, 402.042, and numerous statutes, the attorney general is authorized to write
advisory opinions for state and local officials. These advisory opinions are
requested by agencies or officials when they are confronted with unique or unusually difficult legal questions. The attorney
general also determines, under authority of the Texas Open Records Act, whether information requested for release from
governmental agencies may be held from public disclosure. Requests for opinions, opinions, and open records decisions are
summarized for publication in the Texas Register. The attorney general responds to many requests for opinions and open
records decisions with letter opinions. A letter opinion has the same force and effect as a formal Attorney General Opinion,
and represents the opinion of the attorney general unless and until it is modified or overruled by a subsequent letter opinion, a
formal Attorney General Opinion, or a decision of a court of record. You may view copies of opinions at
http://www.oag.state.tx.us. To request copies of opinions, please fax your request to (512) 462-0548 or call (512) 936-1730.
To inquire about pending requests for opinions, phone (512) 463-2110.Opinions
Opinion No. GA-0139
The Honorable Kenneth Armbrister
Chair, Committee on Natural Resources
Texas State Senate
Post Office Box 12068
Austin, Texas 78711
Re: The status of subdivision roads dedicated for public use in a
county with fewer than 50,000 people where the commissioners court
approved the subdivision plat for filing but did not accept the roads for
county maintenance (RQ-0087-GA)
SUMMARY
A county has no authority to order the removal of an obstruction of a
road that has not been accepted into the county road system. But, as
a consequence of a real property conveyance that expressly refers to a
plat showing abutting roads or streets, the purchaser acquires a private
interest in the roads shown on the plat. A property owner holding such
a deed has a right to enforce his or her private easement.
Property that has been dedicated to the public for use as streets but
that has not been accepted by the county is not county-owned for tax-
exemption purposes. The county must, consequently, levy ad valorem
taxes on the property.
Only a commissioners court, acting as a body, has authority to accept a
street for county maintenance. A commissioners court in a county with
a population of 50,000 or less may acquire an interest in a road under
section 253.011 or 281.002 of the Transportation Code.
Opinion No. GA-0140
The Honorable Mike Stafford
Harris County Attorney
1019 Congress, 15th Floor
Houston, Texas 77002-1700
Re: Execution of tax warrants and property seizure and sale under
chapter 33, Tax Code (RQ-0089-GA)
SUMMARYA peace officer, as defined by article 2.12 of the Code of Criminal Pro-
cedure, may execute a tax warrant for the seizure of personal property
under section 33.23 of the Tax Code, while a sheriff or constable is the
only type of peace officer that may execute a tax warrant for seizure
of real property under section 33.93 of the same code. Likewise, any
peace officer may seize personal property that is the subject of a tax
warrant, while a sheriff or constable may seize real property. Seizure
requires possession or control of the property. A peace officer who
seizes personal property is authorized, but not required, by statute to
relinquish possession to the tax assessor-collector. On the other hand,
section 33.93 requires the sheriff or constable to turn the possession of
seized real property over to the assessor-collector.
Section 33.23 does not specify who is to prepare the inventory or per-
sonal property seized in accordance with a tax warrant. Consistent with
case law and with practical considerations, the officer who executes the
warrant must prepare the inventory.
In accordance with section 33.25 of the Tax Code, in a county the size
of Harris County, the sale of seized personal property must be held (1)
by either the peace officer or the tax assessor-collector, whomever the
court has specified in the tax warrant; or (2) under an agreement autho-
rized by the commissioners court, by an auctioneer or Internet service
provider. See TEX. TAX CODE ANN. 33.25(a)(2) (Vernon Supp.
2004). If the seller is an auctioneer or an Internet service provider, it
should pay the proceeds either to the peace officer, who must pay them
to the assessor-collector, or directly to the assessor-collector, in accor-
dance with the agreement. An officer who receives proceeds from a
third party or who receives proceeds as a result of having personally
conducted the sale must pay them over to the assessor-collector. The
assessor-collector must distribute the proceeds as section 33.25(f) di-
rects.
Seized real property must be sold by "the officer charged with selling"
it, unless directed otherwise by the taxing unit that requested the war-
rant. Id. 34.01(a). The officer who conducted the sale must distribute
the proceeds. See id. 34.01(b).
Seized personal property may be sold at any time, unless the warrant
or agreement with an auctioneer specifies otherwise.
None of the Tax Code provisions examined in this opinion unconstitu-
tionally delegate authority to a tax collector-assessor.
For further information, please access the web site at
www.oag.state.tx.us or call the Opinion Committee at (512) 463-2110.
TRD-200400708ATTORNEY GENERAL February 13, 2004 29 TexReg 1279
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Texas. Secretary of State. Texas Register, Volume 29, Number 7, Pages 1269-1474, February 13, 2004, periodical, February 13, 2004; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth101104/m1/11/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.