OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable f. Y. alllir?rr
Coanfy Auditor
Tarnnt County
Fort worth, Taxar
Doer Slrr
papnent OS tar
to v&e&her or
opinloo of the Coxdssioners
Tore perniosiblo
ti aollaoot
lfi8tallmed planr g*~0mmlnt
of dsllnquenb taxer ocald ba aolleatd wbioh
otharwlso will not bo oollbote4 or pla.'J
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2Q6
Ronorablr J. !l, lIllllarmo, Page 2
~rotfono 1, 2 mad f at Artfclo ?345a, V.A.C.Y., prorld~
80 rullowor
l?a o tfP
1 a.On end aftor July 1, 1937,
taxpayer8 aulng dolfnqucnt !Ttotr and oauoty
. trx*o, covering b o th raol lotlrtc, and gerwasl
proparty, shall bo prrloitted to pop ouoh delfn-
queot t8200 In portlol poyacnto u&or l lyrt6m
rhlah aholl be herr?noSter yrutiard for.
*seat; on 2. The Aoooowr and CalMotor of
Tax@8 Q? @#oh oounty ot this EXoto shall crest8
and lnteblloh a portlol poynant or inntollmcrrrt
roaount oyotem rheroby lll dollnqusnt trxpoyero
daoiring to pay tiboir toxso under the ~irovlslrmo
at tbls Aot may do 80.
*soot1 cm 3. All poymntl, reoelred by the
Aoo6rwr and Colleator of Toxoo under the pru-
vlolooo of this Aat shall be due and payable
wlthln twsnty (20) ikontho from the date ai
July 1, 1937 nuoh poyscnto being duo and pay-
able in tsti (10) oquol lnatollmento, providod
that the flsst poynent ot ouoh psrtlol payments
&hi31 bo uado oa or beforo Septeder 1, 1937.”
In Oplalon Ro. O-4545 to Dan 0. Joakow releoood
OZI ~prll 29, 1942, this Deportnont ruled that dalo 73450,
supra, rao no lower in faraa 6fia 6iieat. A ao>y of oald,
opinion, ihlah aaowero ym.r flrat qurotion, b, enolosed
harodth.
nit41 resmot to tbo lrry, aooroomnt end wllootlaa
of taxes, Uo Logloloture boo onaoted opooifla low8 relating
&th; ;mGajdura to k fallawd. Artloleo 704.b-7359, Tltlo
In the lboemo at l l pO0iri0 law mrmlttlng tko
per&d ~o&l;nt of toxms, ouoh am &lob 73450, oupm, tbo
Tax Colloator io not gormittod by.lar to eclleat taxer on o
aonthl lnotallmnt basis. In tbn first plaot, the lrlotlng
let8 wI th roapoot to the huidllngoi the tax money a6llratwl,
t&r iroulag of rmooipto and the mokbg of the nquirrd rrporto
do not aont6mtphee mad ~oonnot bo nmdr to apply to taxer ool-
leoted 00 0 monthly inotollnent boolo.
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Honorrbla J. Y. Wllllai~, Pada 3
In an opinion doted May 13, 1936 to Willard
XaLou&lin, Crl&nal rlstriat Attorney, yoco, Texeo, (Vol.
371, Attorney 53nerral*o Letter Oplnlono, Sag* 745) the
Attorney Oenerol adrlsrd thet the law prohlbltsd the tax
oolleokr tram morlving pwtial payments on taxes.
We quote from 61 Cornuo Jurls, P. 965, as fbllowo:
Vlar law 0ralnarll.y lntonda that taxes
0b0ii br mxa in ital 08 on* time, 804 ~000
it lo otharrlm prorldad by statute, 8 tat
payer oannot tarrlor a portiar ,ot tha tax due
and dcwinnd a roaolpt thsr8ior, unlroo ouah
port paymew lo authorized by otatuto, ****
‘In the oaso or Rlohey 1. Xaar, 112 Texoo 493, tla
t?upraaile Court, aprokl~ through Xr. Ohlrt Juatloo Cureton ,’ aaid:
Thllo the eonerol hrlo in that taxer must
be paid in tull et ona time, aud unlroo otber-
wlw prorlded by otetuta a taxpayer oan not
tondor a portion or tha tax and dcmwd a re-
oelpt therotor, yet this rule 10 subjeot to
mow aalifloatlaa. T&J oltlxen olwaya has
the r 4:ght to pay the alramt at any one tax
listed agaimt hizaz or, 80 held in ume jurlo-
dlatlono, to psy the tax m any one item or
pleoe of property *blah ham been separately
aosoooed, rvithout ottrrlng to pay the taxer
on other parts. 37 Cyo. pp. 1166, 1165; 27
Auor . h I&S. Enoy. of Law, pa 761.
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Slnoe the L~~lolature ham emoted opeoiflo laws with
rospeot to ti manner oi o&laatlng rad handling of tax mamy
ana olnoo thrro lo no law authorizing the Comlool~rol Catrt
to looua a ortk pmrdtting the paynet of tax.8 in a diiftrtnt
monnEt, w BZOof thr opinfo~ that Comnloslonoro~ Ooart ot
Terraat Coanty is without authority to outbrioe the tax
aalleotor of Terrmt County to wlleot taxer on a mmthly
lnotal Imeat baolo .
Tours vary truly
APFROVEDJ~ 27, 19h3 _ _.._,-. .-;
LS:lrr . i
Inol.