Texas Attorney General Opinion: WW-780 Page: 4 of 9
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Hon. Robert S. Calvert, page 4 (WW-780)
State's warrant in the name of the veteran
making such payments and deliver said warrant
to the Veterans Land Board for transmittal
to the veteran; if, however, said amounts are
still due and owing to the agency or official
charged with the collection thereof, the
State's warrant shall be issued in the name
of such agency or official and delivered to
the Veterans Land Board for transmittal to
such agency or official. The Comptroller
shall issue the warrants provided for by
this section in the amounts certified by
the Chairman of the Veterans Land Board
without the necessity of submission to or
approval by any other Official of this State,
the requirements of any other section of this
Act to the contrary notwithstanding. The
Veterans Land Board shall, in transmitting
said warrants as above provided, keep an
accurate record of each transmittal."
You have submitted with your opinion two types of claims under
H.B. 22, which calls for determination of a two-fold question:
(1) Does a taxing authority have a valid claim against
the State for taxes against land forfeited and resold under
the Veterans' Land Act which accrued while the land was in
the hands of the original purchaser.
(2) Does a subsequent purchaser from the Veterans' Land
Board have a valid claim for reimbursement for payment of
taxes which accrued while the property was in the hands of
the original purchaser?
Merger of Tax Liens
In order to clearly delineate the problem presented, it
is necessary to briefly revisit the question of merger. The
Bexar-Medina case, for the first time in Texas, appears to
forge a dominant line of authority.1 Under this case, and prior
-.
The prior decisions of Texas Courts on the question of merger
of tax liens of one taxing authority upon acquisition of title
by another taxing authority are anything but consistent.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-780, text, January 13, 1960; (https://texashistory.unt.edu/ark:/67531/metapth267392/m1/4/: accessed April 23, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.