Attorney General Opinion WW-0298

‘I Hon. P. D. Thornton, Jr. Opinion No. w-298 Coun~ty Attorney Mt. Pleasant, ,Texas 'Ret Whetherthat portion of Article 7298 with reference to .allow$ng four-year Statute of Limitations ,to be pleaded against collection of personal property taxes Is violative of Article-III, Dear Mr. Thornton8 Section 55 of the Constitution. In your letter requesting our opinion you propound the following question; "Is that portion of Article 7298 with reference to prohibiting suits to collect delinquent taxes on personal property delin- quent more thank four years in ~violatlon of Article III, Section 55, of the Constitution?" Article 7298, Vernon's Civil Statutes reads as follows: "No delinquent'taxpayer shall have the right to plead in any court or In any manner rely upon any Statute of Limltatlon by way of defense against the payment of taxes due from him or her to the State, or any county, city, town, Navigation Dis- trict, Drainage District, Road District, Levee Improvement District, Reclamation District, Irriga- tion District, Water Improvement District, Water Control and Improvement District, Water Control and Preservation District, Fresh Water Supply Dis- trict, School District or other taxing authority; provided that thle law shall not apply to collection of delinquent school taxes assessed prior to July 1, 1941; and provided further that no suit shall be brought for the collection of delinquent personal property taxes of an tuted within four (4 T taxing authority unless insti- years from the time the same shall become delinquent." Article III, Section 55, of the Texas Constitution provides: I . ’ Hon. P. D. Thornton, Jr., page 2 (WW-298) "The Legislature shall have no power to release or extinguish, or to authorize the releasing or extinguishing, In whole or in part, the indebtedness, liability or obllga- tion of any corporation or individual, to this State or to any county or defined subdivision thereof, or other municipal corporation therein, except delinquent taxes which have been due for a period of at least ten years." The Supreme Court In Sam Bassett Lumber Co. v. City of Houston, 145 Tex. 492' 198 S.W.2d 879, held that the 1331 amendment-of Article 7296 which allowed ten-year Statute of Limitation to be pleaded against the collection of school 'taxes was not violative of Article III, Section 55, of the Constitution. The Court stated that such limitation Statutes do not release or extinguish the debt, but merely affect the remedy when Its enforcement is sought. You Article 7298, are therefore advised that the provision of V.C.S. allowing fo,ur-year Statute of Limitations to be pleaded against collection of personal property taxes is not violative of Article III, Section 55, of the Constitution. SUMMARY The __ provision of Article 7298, V.C.S. allowing four-year Statute of Limitation to be pleaded ,against collection of,per- sonal property taxes is not violative of Article III, Section 55, of the Constitl:.tion. .WYG : g a APPROVRD: OPII!ION COMMITTEE WILL WILSON Attorney General of Texas :Geo P. Blackburn.Chalrman Marietta McGregor Payne By W.V.GEPPERT Assistant J. Mark McLaughlin Leonard Passmore C. K. Richards RRVIEWED FOR THE ATTORNRY GENERAL BY: James N. Ludlum