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i .’ OFFICE OFTHEATTORNEY GENERALOFTEW
AUSTIN
i
.,.. :.. .i’,l,
.:,w8oba~qaqat, to.%lyA,.l937, mrlOUe tax-
peld lnata~llaents
pa~~~,a.-.ia;.,S~~,~l~iadontt,. on
drXfnqarot taxosrl~~!.%W,t6xoo1leato-Fwho rsaalvad
~suoh--,pa~at8~relienrd'~ao.
April 25, 1940, am! was
lgdiatad S& aia-appropxlatlonof.pubfia monsye,
~lnolud~~~there~dr~lnqa~nt taxea. The mtiar in
M&ohJ~thu -taxemran patd was held valid,In a Cr5.e
0tlt,0r suah ?i~~&ation, and
fnal 0a6a &s?$w~JI@
"whloh naa appralad. Howall v. state,.146 s. VI,
(2ridI
747.
Ronoreble Ban 3. Dean, kaea 2
“The bondsaen of the ,Ct::Ttehae puld Into thr
.?tete the amount o? such partial payment of mch
drliaquant taxaa so oonvartad by said offlolal 80
wac alloo::tad tc, t&u State. ‘me Coiact,y has in (I
suit aminet the tar. collector and his bondsman
recuverad judgment for the ocunC~'e part of such
adinpbnt taxrr.
Wndrr the provlsioa of 73361,, Rcviaad Ftat-
utus, tbr intarast end pnalt!e8 03 all fie vslo?aa
taxes thfrt wcro dclfnquent on or bafora 3ulg 1,
1940, erfl rmlttad if t!le TaXlJ?i3rpBJwld In f&l1
on or before IPovomber 1, 1941.
Van thetie taxpayers MO have a?ade thsee psr-
tie1 payment8 on their delinquent texe8 now 00~
la and Lander the bulnnoe duet on tha taxer) without
the paymnt of penalty and lntersat7 Xn othrr
wordy, ado they oooupy the seine statue ma If no par-
tial paycwmt had bawt A&I&J,or,would they ba so-
r,uirotl to pay penalty and lnteraet?W
‘iloucr Bill 76, ,ioka ul the 47th la irlabura, 1?4l,
her brsa oodlfiad id Vernon's aa Article 733 t i end providea
In.;F8rC-.aa.jZQ~~~~;*a!..~;I'
“That all interrat and psnaltiao that have
aacrued on all. ad valoram 8nd~poll tsars that
wera dalin@mt on or before July 1, 19&O, duel
the Ztste, sng acauntg, oemon rchool dlstrlot,
road district, lame Improvemnt district, writer
lru~rorefmnt (1is trlti t ) 3rd wrtsr oc‘ntrol alla ir-
provamu~S Uictrict, Prrigatiar, Eiat&ct, and other
Uefincd subdivisions cf t&e Et;te (3~3, rubjeet to
the prcvislone hera%cbefare and herelnafter con-
tuincU, such interer:t ?nE pencIties on dalin-
Ti:ent. ad valorem :.nd roll, texar due Cities, t.3wc.9,
&rid vi1la;ee , 2~16 s~ecir.1 school diatriate, and
iudegzndeat EC~;C.C~ fiictr:ot;,) s!ssl.l be s+nd the
8m6 0x6 :sreby selsased, ;.zovidsd said ad valorare
c:i:,d X011 t.?Xte ~1’8 giid cn 03; before Novsdbsr 1,
1941. It is ~rcvidod tL::.t t:.a 1~ ovisiona hereof
s.ti.911 net appl-, to cltles, toans, :*nti VSllapeR,
and special schocl : is tricts, and 5odependant
ec!iool Cif3bsicte, unlees arid linti. the +y~~ernSn~
l~s?.~:of sr~y Filch city, tows, or villcsl;r, or spe-
ala1 rohool aletriote,ana independenttown, or
,tlUagr; or rjwlal aohool district,. or lntiepena-
enItbohool dintriot rtna8 thet uauras$ or exaea-
rtri.~,d~ratait-Aa :Che~ patent .diaa ~valorea and 011
kxia h*8 ~~odorrodi gala thali an .extenbion of t %al
for thr payment of enoh'delinquentea veloreatoaa
poll taxi8 *Ill promote ana aooelerate~theool-
. &eotlon thereor, whereupon rueh govern boar
rhall adopt a re8olotIon 0F ordInanoe et '"fdrnolng
~raokflaUln&,.and~apon.thoroom-ding oi:.saohfind-
irrgr.,ot, hot. the-prOvlrlm8 ot Bhi8,.Aot, rhall ba.
- .:’ .in.~full. roroo~ and :e,iiect~-so to’ my paoh,: olt
' .:or:tlllage,~.or. spstiial.bohool .qistrlot;:or
.~'~~.GTpatieat,80hool 418tzlot. ~1% %n herrby l xprearly
:_: ..,8na '8r 0IfIosll~~ldc~ th8t pepsltk*.and In-
.L $i.$wke herela~rrls~re4a%e raloarid only on delln-, "
i-.,:~ qq8gt e+,ralorei!~'an4 poll taxrr.en4onao other
.. :tiq*p..'., ~..'T
' n* * :+
%OOi 3.~ Anyone deslrin(l to pay st one time.
all the d~lInqaen$tare8~fox only one year wherein
ruoh taxer.arr arllnqurntfor more than one rear
ahall ha~e’the :ni@t.to per the 8ame ..buit.
without
mmlr8ion.of penaitlea an4 lntere8t; .pr6vl&ed, ,.
howwar, tha.D.;a~per8on8 avaUIn6 them8elVa8
of $he beniiL8k-M this-Aot rhall~be~nqu%red $4
$ar all dallnquent,advalore&taxo8 aae the State
ana ooantqf on~any.8peoltlo~ 'plea*of property on
..:-’
rhlah, Mob: t8xrr atie d,oUnquent berore the pun-
altIee~.and intorunt m8y be relea8ed a8 herein
protIded; oonditlonea t&t a 8ix per sent (6$)
panalty on the total amount aelinquent~be paid
on woh property.
n* + *n
Tkhdepartmeat oonotnrea the. above quoted beotlona
or aale ~ourr Bill 76 In opinion iw. O-3657 ana hela ae
r01~0tmt
wOalr~optaion18 thet undar the Aob n6 pamlty
on delinquent taxes will be chargeableby the State
sna County, or by other politlaal subdlviefons