OFFlCE OF THE AITORNEY GENERAL, OF TEXAS
AUSTIN
BDnorub1.rRoss Dodghty; Jr.
oounty.Atforney
UT816idr
county-
Uveldr, Taxaa
Opinion 100. O-&O?3 _-
RI: May pamona, offninean un-
dlrld~& lntrrrst in osrtaln
p?Oparty, a8 wall aa other
propsrfty- individually,be
entitled .tofull remisalon _
of paoal0lrr and latrrrrt
~andrrEone8'~Bill76,Aotr 1
:.
.~ 47th Iagielatura, Regular :.
2>; 8ereion, by only paying
2. the tata8 on the, property
I,!;,‘~’,’.,,,- . : -’” jointly.omrd.
We’ham raoeired’a r8qurpt iron you for an o&ion i i .-.
Tom tpia department. We quotr3rom~your requcrstf :
Vh6 rollowlng qurntion'&iii,arieanin this
s oounty and har been submittad to ao,b the Tax
~. Oollrotorr Srreral.~~peraons.
own...iourYEeta.to-
grthor the8 ie, ~thrso pmon8 raoh own'an on-
divldeb iity i.n tour lote,:M d lioh of
this6 persona am-o.thrr proprrlbf mparatrly
. and inda.pmdeatlynom thr.~-othrrrr.. tradarthe86
tcote ID it pirmissibls,to~8llOr~tb.rr.prrsOn~
to puy all the taxes.apon the property uhioh
thry all own together end ~to.givathsa bhe ..
bmailt or Aot 73361,VarnonL'# Aunotatrd Tsras
8tatut68 (Aots 1943, 478h Logirlstorr., H. B.
761,rslaaaing penalty and interest.
Vhe86 pera& only wleh to pay the tams
upon that propsrty~in which they all owu an un-
divided interest and do ngt wiah.to pay the other
taxer whhichthey owe.
!It ia my oplnlon that'Seobion 3.of the
,
tbleRoadiDoughty, Jr., page 2
above mentioned Aot 73361 answers this question,
and that all penalty end lntarest should not
be deduatad unless leoh oi said pereons pay all
of the delinquenttaxes rhioh eaoh owes.
*It seema to be well settled tihatkaoh
traot or land in this stato Is liable only ror
the.taxa6~agslnstIt,' Riohle vs. Moor, 249 t3.w.
272, and that in Texas taxes are assessed upon.
indlrldualsby mason or their ownership of
property rather than upon the real estate ltse&,
Art. -7lSL
~~"18 Is my unijerstanding
iron the statute
(73361) that under the Iaot situationabove men-
tioned that these persons may ~y.~thr~;+upog
the property whloh they own together and:Mll
of six par sent-,but
only hare;to pay a,.:pe.nalty
I'would appreolets~knowlngyour views on this
matter.(r _ ,.I .A
Thd applloableprori6lcm6?bf&tia66 Bill. 76, AO ts
,eglrlature;Regular session; an:" i,
1. &let-ill .zLutcAb
~"seotlo~n~ sk4i~~.peaaltiee
that hava~-~aoarmedl'~n~.ell~.
ad ralorem~~and~.poll .'taxes
that wera U&Linquent.0~4~: before.- Xuly,,-1,
19A0, &tie .
-theState, sny:‘uounty,~--.aosmon~
sohool~~dietrfot, road
distriot,~~leoae improvement.distrlct, water GIL-
protemai-+ AlatrIo%; and~water oontrol and improve-
ment .distrlot,Irrigationdistriot,and other.ds-
fined,6ubdlvl6ion6of the State (and, sabjaot to the
provisionsharoinbeforeand herelasrteroontalned,
suoh lnteiest and penalties on delinquant ad valorem
and poll taxes due oitirs, towns, and rlllage6,~end
speolal sohool Ulatrlots,and independentsohool
dlstrlots,) shall be and the saw are hereby rs-
leased, provided said ad valorea and poll taxes are
pald on or before lioorember 1, 194.l.. . .
*. . .
Veo. 3. Anyone drslrlng to pay at one tlms
all the delinquent taxas for only one yaer wherein
euoh taxes ari dalinquantfor more than one year
shall have the right to pay tha aama but withouti
:.: Ross Doughty, Jr., page 3
Fionorablr
renrisalonof penaltlesand interest; provided,
however, that any parsons arslllsgtheseelrasof
the beneilf6 or thie,Aotshell ba requiredto pny
', +.a11 delinquentad valorea taxes due the State and
oounty.~onany ap6olrlO pleor or propartyon whleh
6uoh~taxa6are delinquentbefore the peaaltlea
and interest my be relea6ed as heniu prorldad;
oondltfgped that a 6%~ per oent (6$)penaltyon
the totqL;amountdellnqaentba paid on saoh pro-
perty.’
Iu our opinion No. O-3657we held:
“18.is noted ~that in Section 1. thin is a
geaere~l...zaleaeo..
~of-
411.~penaltlaa asd lntenst,
If payment is made loa or beforeEovember1, 19.90.
As ,w YISW the last oleuse In Seetlon3 it do66
not preeerre any part of the penaltyand int6nst
tharetoidreaooumuleted. It6 14~ 0r a pudty / !
16 afresh. While the languageoeed la perhaps i ;
not as olear.as might hare been used, we bellete
thst ~Baotlon3 was6aeant t0 have this errrot: j ‘. ..!
(lj if~more t&m one year*8 t6xrs are delinquent, ‘P
tha taxpayer aiaynot hsve.thebenoritor thr N- :i :
lease it he papa for one year oply, or ii ha pays
for any number.of yeqrs 1488 thanall; and (2) ii
he owes taxes delinquenton eereralpieOS4 Of
. property ho my elngle out cm pisca and pay the
deU.nquent taxes 0664444d against it, without
:,;
paying other delinquentad valoru-.andpoll taxas
owing by him,.but.in6uohe eaeoor thee paring
only a part ot the delinquenttaxes orb by hi.8
‘7: ’ he will here to pay a 6$ peselty.. . ."
Fj[ .j~
&-y
'Wethink the faots eubPLittod by you brine yomr
i~propoeltlonwithin the eioond conolaelonexpressed eld
quoted above. You are, therefore,sespeotfu~y adtleod
bj~",
$K that it is oar opinion that the pereona,rrfrrrrd to ls
your request, and under the raote eabaltted in YOgoilr
!%I,: ra-
: quest,nrquldbe entitled to have the eccrusdprueltieeand
p:;'
interestremitted end released, providedthe drlinouest
~":~teXaeare pald on or before November1, 19U. but ro6ld
'1:be subject to the 6$ penalty providedin Section 3 of
b:,Bald HOUSE Bill 76. ~otirquestionis, accordingly,
anaware in tha negatl?e.
.Yours very tru4
ATTToiZR’EY OlXERAL OF TEXAS
&$?&.&qww rl
81
lprold MoCracken
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