kfarch’l3 '1939r
,.'
,. .~,.,,
Honorable S. R. West Opinion No. 0-38~1,s~ :
County Auditor .~.
Van Zandt County Re: Payment of Common School Taxes
Canton, Texas. , ~’without paying County .and~State Taxes
Dear Sir:
,This department is fn receipt of your letter of February 18,
1939, requesting an opinion on the following question: .~ :
* ..“:,.T
‘Can a man pay his common ad valorem school taxes
without paying County and State taxes 7”
8’
.Article 7336e. Revised Civil Statutes of Texas provides:
‘%ection 1. .In cases where common school taxes sad/or
independent school district taxes are collectable from the same
roll with any other tax; any taxpayers of any common school dis- ‘,’
trict or independent school district is authorieed ~to’pay ‘one-half
.or all ,of said school taxes prior to the payment of any~ other tax;
and upon such payment or tender of payment ,of one-half or all of.
such common school district tax and/or.any independent school;
district tax, together with penalty, interest and costs thereon, if.
any. such collector is authorized aad directed to receive the same
and execute in duplicate .a memorandum receipt therefor ,aad de:
liver one copy to the taxpayer Andykeep the other as’part .of the
records of his office, and the tax collector shall enter the date
and amount paid in same memorandum form on the tax roll; and
thereafter on full payment of all of the remaining taxes together
with interest, penalty and costs,. if any, as may be shown to be
due on such roll, he shall issue his official tax receipt or certi-
ficate of redemption, as the case may be, in the manner provided
by law and include therein the amount or amounts formerly paid.
“Section 2. The t&collector may in his discretion,pre-
pare a ~separate roll showing the school taxes only, of any com-
mon school district or any independent school district as shown
on the official tax roll delivered to him by the assessor and’in
such event, issue his receipts therefrom of such school tax pay-
Honorable S. R. West, page 2 (O-381)
\
ments. In the event the Commissioners’ Court of the county
and/or Board of Trustees of the independent school district
authorizes in writing prior thereto, the making of such special
roll, then they are hereby empowered to contract for necessary
expenses therefor not to exceed the actual cost of the stationery
and extra additional labor occasioned thereby.
“Provided nothing herein contained shall repeal, modify.
or amend House Bill No. 6 or House Bill No. 7. passed at the
Fourth Called Session of the Forty-third Legislature of the
State of Texas, relative to penalties, and costs on tax obligations.
“Section 3. All laws and parts of laws in conflict herewith
are hereby repealed.”
This statute was enacted as H. B. No. 1, Acts Forty-fourth
Legislature, Regular Session 1935, ch. 24, p. 66, which became effective
February 27, 1935.
Prior to the passage of this act, former administrations of
this department had ruled that a tax collector would not be authorized to
accept payment of common school district ad valorem taxes, or independent
school district taxes when assessed and collected under Article 2792, with-
out payment of state and county taxes. This ruling was based upon the hold-
ing of Struard vs. Thompson, (T.C.A. 1923) 251 S.W. 277, which recognized
the authority of the Comptroller, under Article 4344 (2), R.C,S. 1925, to
“adopt such regulations not inconsistent with the Constitution and laws as
he may deem essential to the speedy and proper ass:essment and collection
of the revenues of the State.”
Undoubtedly. Article 7336e was passed by the Legislature with
the above ruling in mind. We have been advised by the Comptroller’s’office
that that department recognizes the rule provided ia Article 7336e, and does
not now have a regulation in conflict therewith.
It is our opinion that the tax collector should be governed by the
provisions of the above quoted article in the collection of common school taxes,
and we therefore answer your question ia the affirmative.
Yours very truly
CCC:FG:da
ATTORNEYGENERALOFTEXAS
APPROVED: BY /s/ Cecil C. Cammack
/s/ Gerald C. Mann Cecil C. Cammack
ATTORNEYCENERALOFTEXAS Assistant