Texas Attorney General Opinion: V-732 Page: 2 of 6
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Hon. Geo. H. Sheppard, Page 2 (V-732)
The general rule is that a lien on personal property for
ad valorem taxes does not attach until seizure for sale to satis-
fy the taxes. This is manifest from the following quoted from the
case of Cassidy Southwestern Commission Company v. Duval
County, et al, 3 S.W.(Zd) (Sup.Ct.) 416:
". .. For the levy upon and seizure of those cat-
tle were not made by the tax collector until subse-
quent to the time when Cassidy Southwestern Cornmis-
sion Company became their owner. The facts show a
levy upon property belonging to one person to satisfy
taxes due by and assessed against another, whereas
the levies and seizures authorized in those articles
have relation to 'personal property belonging to such
person as may be sufficient to pay his taxes.' Nothing
comparable to a lien upon personal property, except
upon levy, seizure, etc., in the manner prescribed,
is provided to secure payment of state or county tax-
es, save in the special case described in article 7627,
R.S. 1911. Storey's possible escapement of the bur-
dens assessed against him does not justify holding
another liable therefor. ...
'" . . It will be noticed that the Constitution fixes a
special lien upon landed property by the annual as-
sessment made thereon. No such lien is fixed upon
personal property in that manner, but the inference
is clear that personal property belonging to any de-
linquent taxpayer shall have a lien fixed thereon to
secure the payment of taxes and penalties due by such
delinquent taxpayer by seizure and sale in a manner
provided by law .. "
While this case states the general rule, it recognizes
an exception which we think clearly exists under the facts sub-
Smitted by you. It is thus expressed: "Save in the special case
described in Article 7627, R.S., 1911." Article 7627, R.S. 1911,
referred to in the opinion is now Art. 7269, V.C.S., and is the
statute upon which the State and County must rely, and not Ar-
ticle 7268 set out in the Statement of Facts.
Article 7269 is as follows:
"In all cases where a taxpayer makes an as-
signment of his property for the payment of his
debts, or where his property is levied upon by
creditors, by writs of attachments or otherwise, or
where the estate of a decedent is or becomes in-
solvent, and the taxes assessed against such personLI6
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-732, text, December 13, 1948; (https://texashistory.unt.edu/ark:/67531/metapth265551/m1/2/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.