Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEYGENERAL OF TEXAS AUSTIN *IfI. If 6 taqmpr leoka to par rll the brlinquoattax@8 on nsl eetste ron6oro+lin his mma, my th4 Tax a01144tor aooept pqm4nt ritheut pponalty aua intiermh when the taxpaym at the aems tlam ewes d~llnqwnt pertlone pro>erty CnxC *IT. Shoe the paeme$e of fiousaBil.l96 the 1948 fox68 aTo nOW 8olinqMnt, On -hioh th4 taxpayot mut pay full permlty and laterert. Me? t&e Tax collmoterloept p8yRmot of taxes up to but net in- olutliag1040 without pnalty and intwreat or must t&o 1940 taxaS, te@her with the penslty an4 in- terest thoroan, be paId ia erd4r far Oh4 tsrpar*r to tako @dtantago of the above tow?” It is 6h4 duty of 6h4 to2 ooll6eter 6~ 8x4rriro ro~8onablo Uilf~mn80 an4 o8n 5.51 potiorairy tho &ties of hi8 offiw, and Ia ir liable on hi@ b&ml for 168s to the Stat0 roml\i2tind: troa him mnirswsr or neglort, Me &tart v. B4oogde4h4~CO., 71 Tax. 880; Word To MItloa Go., BE 91.3. 58'1 6s 8.1. 188; 61 c. 7. lOzJ4. ra et&ropiaioa Rio. 0-d wo lxpnssod the ofor that l pro w$r ewmr pa tag a11 hir 6ollnquant lQ valorw tax6r f,whi@bwro d4f i#UlWDt 08 8tir I.,loa) QD 05 bOfQT0 ~OWY&OT 1, leti, would be rolievod oi pur8ltfe8 mQ lrhr6rt tmrcron. h u th e r6h t h elboul4 par the dellnquoat ad talom ,e if dw @ a o a ly l &mrtefh$s prOwrt]r lostin@ &~i#lqtuDt twx a l 8miaet othar~repertyuiqad ho damld k ohm'@ e @b msalty cm the la euath tu pd. s UarW~tly, tlw tax loUootar ifda be 06tmpeL104 00 lwroiw 68~ oma 00 sroe6ala that the propw6y QW~OP mo4 na obkawd4llaqwnt ait ~d0mi t8iutb b6r0n 116et~pbinl pi~nulr 6f tandam dollmquentaI vaiorw %axba, wweorgaaled by tha ti penalty, and l6sulq a ICI011 no&t thoroes. Jout vhst aotr WoUld oQM6ituto6ua o:rrois a question H WDDot lnewr . They mlgatvery In Biff~zwat 0880#. Wo th%ak, however, thst preblems et thie nature lrsgbe roilu4W te a minimam through aLeso ooI.&sbfmatioa rtth the o?SiM of the state Oemptrellor.Phe *boreris in z-espenroto yeur first question,rhioh we ormet 444~41: aatfqer~rall~. AdBnsrlD~ eur**1res te yew sooand qu4ation, we think th9 aelleotor rhwld rsti8fy h%nuelf by tIk4bwt prrotio6blrm*ons tbet t&e pregmr4y ewxwr Is p*ying all the +Iolinquentbaron aL[ulrmt tti lets ~urrhsrod in lBW, before aoo6rtifn~thr d*llaquent texrr without tba &?Zpsmltr. 883. e 06nnot say jurt whet aato on the pert of the aollootor mi,?htbe taken 836eufflclenttUll(irenceon his Fert, in 061)8 he ehould be called upon to eetsblish that be hrtdbeen Ouly diligent. We have alresdy h,eldthst to obtain the b6ri6fltOS or ?analtiss snd fr~:terestandaroid payuimt c full rar.:nzrLon of the 6$ penelty, a taxpayer met Gay ble do:inquont personal property tax46, 88 ~11 a6 his delinquentreal property taxes. cur oplnlon No. Q-me& $70there&ore a;?5~41:your third quer- tlon in th.6negatlrs. saotion 1 of I?.B. 76, 47th Legirleture, relaaeoe psnsltloa end Interest on ad volormn tcireawhich w6re dolln- quent on Jul 1, 1940, provided paymmt I6 made un or beiore h’orezuber 1, !: 941. Saotlor;5 of the ,Aut read61 ";?bzyoni, dealrine:to pep et one tinu ull the dalinquent taxer for only one year whorein euoh tax66 tiredelinquentr0r more than one yeer 6hall have the right to pay the masumbut without raml68lon of psnaltle6 6134interest; provided, howef*r that any per6ona rrallln~ tbemaulves of the benefits of thla A6t she?1 be required to pay 611 delinqu6nt ed v6lorem taxes due the I;tota6Actoounty on UJly 8peolSlo pie60 of property on rhZoh onoh taxoilare daliaqusnt before tIt6pmaltiee and i.ntero6t may be relees48 as herein protl(Led1ocndlt1onedthat a 01x :wr oent t6$) penalty on the total e;pount dsllnqu6nt be paid 0x1suoh property." Slnoe 1940 taxe8 are rim dollnquent they will have to he paid, undw the plrin prorlrlona of tba 6ooonQ 016u6e In SeJotlon3, In order for the taxpeyer to obtain e ronla- aim under the hot. Thi8 m8wer6 yaur fourth queetion.