I
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable Jam.6 VI.Strawi
Oounty Attorney _
Ulllrm~ Ooullty
Baymondrllle, Texan
Dear s1ra
oontrol and improvementdlsttilot,irrigation
dlstrlot, and other defined subdlvleionaof-
the State (and, subjeot to tho provisions herd-
inbefore titid~herelnafter
oontained,euah interest
and penalties on delinquentad valorem and poll
taxes due oitlea, townn, and villages, and speolal
sohool.dlatrlote,and independenteohool districts.,)
shall be and the earn are hereby released, prwlded
Honorable J's W. Stram - Page 2
said ad valorem and po3.Itaxes are paid on
or berae November 1, 1945. It 18 protided
that t&s prarisions herso? shall not apply
to oltlea, towns, and rlllages, and spsoid
sohool dlstrlot, or lndspsndsst s&o01 ,dla-.
trlots, unless and'untll the gwerniug body
O? any 8usk olty, faan, or village, er speolal ,.
8ollooldlstxlot; or Independentsohool~dlstrlot
finds that uausoal cm lxaessl~e derault ln the 1
p6pttent O? ad,yalorsrs
and poll tares has ooourred,
and that an ext&nslon or time for the payment !
of such dsllnpm~ adyalorem and poll taxes
will promte~sml aooelerate ths eolleatlon$here- i
o?, whereupon woh governlug body shall adopt a ;,
resolution or cirdlxmnse erldenolng saoh ilndlng, ii
and upon the rsoordlng o? such llndlngs o? raot
the prwlaloxs of this Aat shall brSlx roll ?Oros
and sireat as te any suoh olty, town, sr ril- i
loge, or spsblal sohool dlstris.t~,
or independent
sohool distrlctr It18 hersby~6Qrsssly and
spsol?loaIIyprovided that penalties snd lntersst
herein releasdd artsreleamb only on deIlnquent
ad m&lorfnaand poll taxes and on no other taxes.6
,'.'
You will note that the effsot o? this artiols is
restriotedIn unmistakabletez%s to wall interest and pen-
alties that have aoeruad on all a& Yalorea tares that were ',.~I~
dellnqaentin or'befors July 1. 1940".'.,
This~'8st.:?urthex
provides that shek ,lnterestand j'.,~~:
penaIt.188shsll'be rlaittad only lr the ad oalorwa and poll
taxes against whlsh they have aoorued srs'pald on or bet666 '~.,.~
Noreabsr 1 194l. The fast that the delinquent taxpayer has
ontll the iatter.dateto take advantagb o? ths.reialSSlOIXdoea ~;
not extend ths~slaas o? penalties and interest included within .~'.' :
the soope of the~lsglslatlon,and interest and penaltlss ao-
srulng against taxes whlah beosme dellnquant atany time a?tsr .: :
July 1, 1940 are tiotlnoluded.
There?ore, it 1s the opinion o? this departmeat.
and you are so respeot?uI.lyadvised, that.p?naltiasaud
iutsrest only on ad valoreatand poll taxerswhloh bsoam
\ .” 42
Honorable Jsmes?I.Strawn -Paga 3
delinquent onor before July 1, 1940, and whloh were paid '.
on or before Norember 1, 194l, were remittsd by the prorl-
aions of Artlols'73361.Taxes for t&s pear 1940,were neither
due nor dellnqueat on July 1, 1940, and taxes ?or that year ob-
rlously are not smbraoed In the Aot. It r0u0w8 that taxes
for the year 1940, whleh beoame delinquentfn 1941, are
subjeot to the~~usualpenrltlea and interest.
Trustln~'thatws hare fully answered your lnqulry,
we are
Youri very truly
ATTORHZY GXHERAL OF T!EXAS
Peter ?bnleoeloo
Pkif:FS .Assletant
.,
.