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)
S U M M A R Y
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)
S U M M A R Y
A peace officer, as defined by article 2.12 of the Code of Criminal Procedure,
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 personal
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 authorized by
the commissioners court, by an auctioneer or Internet service provider.
Seized real property must be sold by "the officer charged with selling"
it, unless directed otherwise by the taxing unit that requested the warrant.
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 unconstitutionally
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-200400708
Nancy S. Fuller
Assistant Attorney General
Office of the Attorney General
Filed: February 4, 2004
RQ-0165-GA
Requestor:
The Honorable Kurt Sistrunk
Criminal District Attorney, Galveston County
722 Moody, Suite 300
Galveston, Texas 77550
Re: Procedure for filling a vacancy in the office of district clerk (Request
No. 0165-GA)
Briefs requested February 26, 2004
RQ-0166-GA
Requestor:
The Honorable Mike Stafford
Harris County Attorney
1019 Congress, 15th Floor
Houston, Texas 77002
Re: Constitutionality of the family protection fee authorized by §51.961,
Texas Government Code (Request No. 0166-GA)
Briefs requested by February 27, 2004
RQ-0167-GA
Requestor:
Alicia G. Key
Administrative Director
Office of Court Administration
205 West 14th Street, Suite 600
Austin, Texas 78711-2066
Re: Whether a standard felony judgment form should include the name and
address of a crime victim (Request No. 0167-GA)
Briefs requested by February 27, 2004
RQ-0168-GA
Requestor:
The Honorable Hector M. Lozano
Frio County Attorney
500 East San Antonio Street, Box 1
Pearsall, Texas 78061-3100
Re: Whether certain officials of a home-rule city may continue to hold
their positions after announcing their candidacies for county officers (Request
No. 0168-GA)
Briefs requested by February 28, 2004
For further information, please access the web
site at www.oag.state.tx.us or call the Opinion Committee at (512) 463-2110.
TRD-200400709
Nancy S. Fuller
Assistant Attorney General
Office of the Attorney General
Filed: February 4, 2004
Request for Opinions