Untitled Texas Attorney General Opinion

Hon. R. L. Crazier county Attorney Johnson County cleburne, Texas

De*r Sir: Opinion No. O-2148 Rer The qualification of a trustee of a common school district as a sproperty taxpayer."

We are in receipt of your letter of recent date in which you re- quest the opinion of this department touohing the question stated‘-byyou 88 follows,

"Is a person nho~owns personal property within the o-on school distriot, which personal property has been assessed for taxes, but upon v&i&the said taxes are delinquem'c,a property taxpaying and quali-, fied to hold the office of trustee in the common school district?"

Artiole 2745, Revised Statutes of Texas, provides, in part, as follows* (I. . . providing no person shall be qualified as trustee unless he is a property taxpayer in the district to which he is eleoted . , .s

This departmenl held:in an opinion by Assistant Attorney Gen- eral Joe J. Alsup, under date of April 14, 1936, that a person who hss been assessed taxes on personal property is s.property taxpayer and a qualified trustee of a ccsmnonschool district in Texas, in such particu- lar, although he has never paid the taxes on such personal property.

It will bs noted that this statute does not require that the trustee shall be a taxpayer as to real property in the absence of which this requirmnent is satisfied upon the basis of personal property taxes. RUSEN VS. CWJTFAU COUNTY, 265 Pac. 676; 82 MONT. 115.

The general rule also appears to be, absent any contrary in- dication in the particular statute, that the term "taxpayer" means a person chargeable with a tax; one who owns propertywithin the county subject to taxation. HILLSMAR VS. FAISON, 57 S.W. 920 (Tex. Civ. App.); RADGH VS. LITILS, 282 Pac. 459, 140 Okla. 206; CASTILLO vs. STATE HIGH- WAY KMMISSION of MO. 279 S. W. 6733 312 No. 244. We do not beliew

Hon. R. L. Crocier, Page 2 (O-2148)

it is a necessary qualification, under Article 2745,~supm, that the trustee.shall have mtually paid the taxes assessed against him.

You are, therefore, respectfully advised that it is our opinion, as heretofore held by this department, that a person is a "property taxpayer" within the purview of Article 2745, supra, if he owns personal property within the district whioh has been assess- ed fortaxes, notwithstanding that suoh person is delinquent in the payment thereof.

Yours very truly

ATTORNEY GEEEBAL OFTEXAS

By /s/ Eollie C. Steakley

Zollie C. Steakley Assistmt

Opinion Committee By BWB Ch*irman