Texas Attorney General Opinion: WW-392 Page: 2 of 3
The following text was automatically extracted from the image on this page using optical character recognition software:
IMr. Ward W. Markley, page 2 Opinion No. WW 392
other subdivisions that were delinquent prior to December
31, 1919. This Act is carried as Article 7336f, Vernon's
Civil Statutes. The Legislature would have no power to
authorize a Commissioner's Court to cancel the valid assess-
ments even if it had desired to do so except in accordance
with the provisions of Section 55 of Article III. There is,
therefore, no power in the Commissioner's Court to cancel
the assessments in question.
Cancellation under the facts of this case is also
prohibited by Section 52 of Article III of the Texas Con-
stitution which provides in part as. follows:
"The Legislature shall have no power to
authorize any county, city, town or other
political corporation or subdivision of
the State to lend its credit or to grant
public money, or thing of value in aid of,
or to any individual, association or corpora-
tion whatsoever. .
Cancellation of the valid assessments in question
would amount to a grant of public money to an individual.
You cite Article 7156, V.C.S., and are concerned
as to its applicability. Article 7156 reads as follows:
"Any lands which may have been assessed
in any county according to the abstract of
land titles, and the taxes paid thereon ac-
cording to law, shall not be afterwards
subject to the payment of taxes for the same
period in a different county, although a
subsequent survey and determination of the
county boundaries may show said lands to be
in a different county from that in which
they were originally assessed; and any sales
of such lands for alleged delinquency shall
be illegal and void."
This article is not applicable in view of the facts
of this case. Article 7156 is applicable only in those in-
stances where there has been a redetermination of county
boundary lines which results in excluding the land upon
which taxes have been paid from the county to which such
taxes were paid.
Here’s what’s next.
This text can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Text.
Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-392, text, March 21, 1958; (texashistory.unt.edu/ark:/67531/metapth267004/m1/2/: accessed October 15, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.