OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
QROVER SELUSRS
Al-foIHmv QPNERAL
Eononble Joseph 4. !lltnd
Cbunty -ittorn%y,!~3UlcnQCounty
i*imana, Tams
pear Sir: Opinion 80. O-7117
R8f &OUtiCiIl%r%latln& to th% accrual
arsdpam%nt of penalty and lntenst
on 84 valoram taass on roe1 proprrty
of mombabrrm
oi th a4 :%rvlore.
Your repmet ror opinion prrmmta th% roi
wtinUrr the SoltIlers and Sal
Pedrrnl and State, da penalty an
taxes aooru% during th% aenio
thap aoaruo snd aa-%th%y
which the t%x%% baooma d%
othar d%p%ndrntr or the %
fntrrarrt40 not a
penalty and inter
county an4 state
~:&~o~Rlslation whioh
* . Howm%x, the
lrtain p%naltl%s axidlnter-
8rfain oon4ltions. ThlS
end euah auxiliarlas end suah Armi4 Fora%% :4%erv% snd
their aurillarlea shall be %llow%d a Mrlod or not to
exceed six (6) nouTG3 sftsr tit14 oessstlon or homi%%
gmorabl.. Josaph Ii. Mhm, page 2
In whloR to MY without ornaltrrand lntenst thrlr
krrer whioh hoto accrue4 end whloh shall aooru% during
the duration or the war.” (hTaphasIsadded)
It is olaer Ei%t this act doea not purport to prevent the
eocrual of pensltlas and Intaraat upon euch tax%%, for Ii thay did
not aamue they could not be "r%l%%aed* to %uoh a%ab%r% or the Armad
9orors.
This release of penalties and Interest Is not absoluk.
As po1ntsd out In Opinion Ho. O-5566, w5an a pmron 1.s la) a member
0r the Anne4 troroesor th% Unitad Btatsa or their auxlllsrira or 6
member or the Armed 9oraea Reserve or thair auxIlIarIa%, an4 lb)
rlor to th% tIm% when such person joIn% #a~%, ((I)thera was listed
% hlr name ou the y,I rolla of ths oounty property rubj%ot to a4
nlorom tax%%, snd 4) %a14 ad talorrm tax%%, subespusnb to auoh
ontry into the above mmtioned rortm, became dslinpurnt, then (0)
all Int%nrb and penaltI%s on eeI4 4rlin uant tax%6 would bo r%l%aa%d
by operation or said krtlclo 73361 to H 94 parson for the duration or
ror not more than aix montba aftar.the 0asaatIon or ho+
In that opinion w furthor bald that ths r%laaso 4ors not
epply to*th% ooata wbloh ao0ru%4 In Ooawotion tith 5ai4 taxl)a.
The provlsloun or the Solblsrs' an4 Sal.iors'Cldl RelIaf
Act ijO U.S.C.A. 3e0. 510 et a%+) are aomawhet more 'liberalin their
krw, but rtlll are or &ted apgliaatlon. Paragraph (1) or 8eo.
560 or $hI8 Act reads ir, part aa rollcmr
"The prorislon~sor this wMOn ahal.1@pply when
eny taxes or asse%sm%nta . . , wha85er falli
to Or durlm the DorIo of mIlltar s%rvI0e,
re)
paragraph (4) or ~8%~.560 nods aa follmr:
w%heniav6rany tar or a986m~ont rha1.lnot be p%i4
when du%, such tax or aa~tis%m%ntdue and .unpaid &all
benr interest until paid at th% rata of'6 per Bentua
per amum, and no other penalty or irlt%r%%tahall,b%
inuurrd by recmoa of euoh n~onpa)laent.Any l%en for much
unpaI4 taxea or aneseswnt shall alro Ineluda suoh Inter%&
thoreon."
honorable Joseph E. %ms, psge 3
Under these provisiona, then when rsal.property ~8s (a)
offnedand occupied by "a Brson in mll~tarv ssrvlaeW (as thnt term
is defined by 7%~. 511 (1P of 50 U.S.C.A.)'cr his dependents, (b)
*t the co:macanant of his period of milltsry servloe, and (a) is
stlll so ocoupled by MS dsgandants, (d) the provlslone of !!a~.560
apply to any tfixaeor essesszents thereon, rhsthsr falling clue prior
to or during 6l;ohperiod of 3llltary s4rvlca, snd If such easeesmmts
shall not be psld when dus, suoh tax or aasseament shall bear lntemst
q+tL al4 at th8 rnta of alx per cent per annum, and no other penalty
or n erest shall.bs lnourred by Fesson of the nonpayment.
It will be asan, tharclfora,that both Artiole 73361 v.A.c.s.,
and 50 C.S.C.I..560 apply rrrhaa(a) a parsonTo marnbsr of tha Armed
For808 of the United Statea or Chair aulliiariee, or a mtunbrrof tha
Armad Yoroas Reaarvo or thair aurlllarira, and (b) prior to the Elms
when such person jo5.1~4sam4, (o)'thars wae 1lsDed In hi8 name on tha
tex rolls of the oounty property sub sot to a4 valorem taxan, (d)
whlah wss owned and oacupled by him 16) at th6 Oopmanoement of hlr
parled of military earvloe, an4 (f) is still SO 00cupis4 by his dr-
pclndrntsr1n thin situation, Scro.560 of the Soldiers* and SaliZora*
Girl1 ii0ii6r Act opsrstea to pmvrnt tllr aooruel of pealties en4
intsraat In exoeae ot 6 per cant on sll taxes bsoomln6 4sllnqu8nt sub-
aaquant to the aarvlce mn*," entry into the above mentioned foroaa.
.:rtiola73363 opsratos to release to the.ciarvlormen suah prnaltl.ss
and interest for the dUrStiOA o,fths war and for not more than air
months after the arsnstlon of hoetI3ltles. Zf said delinquent toxss
are not paid within this period, then the tQxss oontisue to baar lntsr-
ast not 4xoae4lng 5 par oant tint11they era palb.
IA this OoMSOtiOA WS OSl]. yOU2' Stt,aAtiOA t0 CpiAiOA 110.
O-6828 wlmrein VI%bald thnt '.!orld
::ar II tis not yet taxmlnatad,an4
will not termlnats, In tha legal sonad, and In the sons8 th8t ths
rorde "eassatlon or host,llitl~enare used in Artlola 73363, until the
Con,qrassof the United Skitas or the 3rsslaent by <:uthorltgfrom
hxgreea, formally pFOOlElEKithat it Is termlndtad, an4 that said
Artlelr 73363 wIl.1continue to be operative for a J)4rlO4of not to
@roead six months eftsr suoh termination.
Your0 vary .truly