Opinion No.

Honorable Terry D. McEachern District Attorney Hale and Swisher Counties Hale County Courthouse Plainview, Texas 79072

Re: Whether a taxing unit is entitled to the exception from the waiver of sovereign immunity for claims arising from tax collection under the Texas Tort Claims Act when it acquires real property pursuant to section 34.05 of the Tax Code (RQ-2046)

Dear Mr. McEachern:

Governmental entities traditionally have enjoyed absolute immunity from tort liability. Lowe v. Texas Tech Univ.,540 S.W.2d 297 (Tex. 1976). See generally Prosser Keeton, The Law of Torts ch. 25 (5th ed. 1984).…