OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Hononbla Goorgo 61 Shoppar
Coznptrol&r oi INbib AtMOunt#
klmln, Texar
Dear 3lr1
10 me in rcaeipt 0
questt&a opinion ot this
therein as rollowa I
*&tio1oa 93445 l . 3., refer t0 .I
the eanaellatl 6 mtl the re-
PP&a6mlmnt of re tha esua6s-
neatr have bf
srs*8or-aollaotor i.q-
thr rhlch @pp.&W
tNL6S
after whioh the pro-
the Comisrionuv
e68wnt.6, the T82 A88awof
ourrent tax roll ohargltq
oh the aerrssiwnts
are aade, aad
a amount or tame Ohar&eda&aim)
nek86 a penalty ohargo qua1 to
0 rate of 61x par aant per annum,
loulation iroa the data th tams
mmuL6 bava b4oome delloquent htad they beon progbr-
lyls*o r me&
to ,
t& e
6ate the tax08 a r e
r *a so o s8ed,
lutlolm ?94&3 provider for the 0oUeotion of
rdditional interest If the taxor am not immedf8telY
paid. Due to the fast that the roaraosm6nts are
~orrrble George H. Sho::perd, Fe60 L
pler%a on a 8U~phlllWltto the lurroat tu rfbll and
the taxes, ii not paid lmme4fet%ly, es% not ro-
psrtrdon the doliaqwnt tu roll until th% 0~4
o? the time1 rear, you will ~18~88 e&vise thir
do ertaent v&i&her or not tho prorlelone of Howe
Id 1 no. ‘16, i&6 Of th6 Bbgul~r 88S810~ Of th0
Forty-rwenth Logi8leture, *Ill in Ony UOyOrroot
the eaoutkt of poaalty to be oolleotod on pro arty
ree8re~eo4 tma0r the protleion8 or a3tioloe # 846
and 92549.9
*300t1011 1. %et l11 ietorO8t *nd pOlU31Li88
t!et hero roaruod on all ad raloroa end poll tar68
that wore delinquent on or before July 1, 1940, duo
the 8tat0, my OountJ, 66muon rohool dfefrlot, road
biltriO6, levee improvomont dL8trlot Getor in-
provamnt dl8trlot end water controi rod hprore-
mat dilrtrlot irr~getlon dlrtriot and 0th~
6SsiWd Subdi:i8ioa8 %t the State [end, 8ubjoct
to the provisions h%relnb%iore en& herelnef%ar aon-
teinoa, 8ueb lntero8t end p%neltlee oa delinquent
ad velor%a end poll taxes due Oltles, tome, sod
rillaeer, end speoial aohool districts, and ln-
depondsnt 8ehool dirtrictr,) shall be Snd t&o &am%
are h8reby rehaead, prorided 8alO ad Yelore end
poll taxes are peld on or before blovomber 1, 19U..
. . . .(1
A8 you will note from the reed& of the lbove, la
ortlsr for Eouw Bill X0. 96 to eft%ot,the latorert and ponel-
ty on de~quont ad Yalore8i tex68, it 18 ae8eeeary thet the
la!36wore dell.nquont on or bolor0 ru4 1, 1940.
In your quee6lon you inquire about p?oprrty whloh
18 bolng roee8o8nod for texee during the ourr8ut you, unuor
the prori8iona of ArtlO& 9349, wkioh ~%a&8 in pert e8 followet
,
Vhen raid list bar bren so made up tho 66m-
ni88iOlIW8 oeurt my, et say ~eotfug, order l Oen-
68lhtiOli Of
8UOh prOp%rti%S illmid liet thet SF%
ahhornto have been prorlowly eeeoe8ed, but *hlOb
6888SWmtS era found t0 bo 1meliQ slt& hare ILOt
been caneelod by any torm?r order of the cofaai8-
eloners oourt, or by deorw of eny district ,Wurti
871
Eonoreble c8OrgO Ef. She-~.pard,PagO 8
end rhell then r eferluoh list of properties to
be 688688ed OS SW4&8S888Od t0 the teX 688088OS Who
ehell prooOefl et imoe to make ea r88088a*nt of 611
eel6 propertI88, iroe, the data clien by raid 118t
(the oertlfleete of the Comptroller a8 to le8ee8-
mnte or re-eseee8arante made br the tax e8eeeeor
shell not be neoorsery a8 require4 under Artlola
92.09, but he 8hall furnish all blenk for&~ needed,
that unltormlty %ay be had in 611 countiu), en4
when oanplotsd shall 8ubmit the sanie to the oom-
mf8eionere oourt, who 8htil pass upon the telu-
etIon8 flxsd by hial and, wlmn ly p r o raed 8to tho
ralue8, shall oauBe the taxer to bo lo~puted and
extended at the tax rate in effect for eeoh eope-
rate gear mntloned In raid list; end, in sSItion
thereto, shell oewe to be add84 a penalty equal
in etqowt tj what wuld be 81x per oent Inter*&
to th8 date of making said list from the dato suoh
propertie would ham b8M delinquent ha6 8ema beon
propsrly rendered by the ovum thareor at the tlms
and for the years 8tsted ln raid list) . . . .*
Article 984i3 prwidee as follower
"The said list, when eom~lete IO all rs8peot6,
and tiled with the tat oolleotor, shell oanetitute
a valid lien egeinet 611 th6 propertie antior&
in said li8t for the sull eieouet 3r taxer, pa~~11-
tlee, oftloere rests, adrertirring and sir per ornt
fntSrOSt ?rOm the &F&O Of 6Sid 1150 t0 th6 &Et8 Of
the peymsnt of the full eiia due on eeeh separate
piece OS property. ii oopy of said list and all
asaoelletlon order8 shall be furnirrhed to the Cosp-
troller, and e eo?y filed wltt the oounty clerk.
Id.’
Lo opld.011 No. O-ZOW, this department oonsl6ereU
the pueetlon of the efi6Ot of the stetutk st 1ImItetloee u on
texee whloh'bed been rers8eeeed urid6r the authority of Art f -
8108 9546 Md q%q. &I said opinion we ruled that the 8tetUtO
of lieiitetion be&i8 to rue only fSGathe date Of rO888e88iPuPt
end not fro= the date OS the original 8eee8emeat whIoh ~38
deolared ml& fe line %Ith the above holding it is our opti-
Ion that when, et the prssent tine, tares are reasse8sed ageln8t
a partirtier piece of property bSSSu80 the Same we8 eith8r
Honorable George 8. ShspparQ, Page 4
omitted rroz. the tax roil orfginally or the orlglnal aa~mw-
aat aEa-sinet -aid property warn~014, the rama are not tuxu
whiuh *are Qelln