PRICEDANIEL
ATTORNEY GENERAL
Hon. Ralph B. Rash @pinion Ho. v-323
County Attorney
Hopkins County He: Author$tr o$ SupervIsora
Sulphur Springs9 Texas 0r ~700 n8pr07e~nt ni8-
triot to .remlt psnaltq
and interest on delinquent
Dsar sir: taxes due the Dlatrlct
You have requaated ia opinion from this Departa
rent aa to whether or sot'ti Supervlaora or a Levee 1,
movement District ry bg raaolutlon remit the paymeat or
pesrltj and Interest on ddllnquent tares due the dlatrlct.
I&vee Ia&‘oveMqnt Dlatficta m@y be orgrnlmd
88 provided In Title 126, Chapter Six, R.C.S., vhiah
Chapter ~88 enrots+ in ~ummanqe to the Conatltutlonal
&rant of authoi%t~ to the Le~alm$ure. Article XFI,,Ssc-
tion 59 and Artgale XII, Smtion 52 of the Constitution
8r tho State 0r mxai.. swa metriot am governmental
8lWia8, bctdlo8polltie cltidol+pepte,with such powers
of governmentma am oouf?rrs~b,tbs Conatltiutlon and
aktsp3a.
The duties Or tka sapsr*laera Or 8 Leves'~Km-
‘..
prorbrsat Dlstrlat *PO not eliugmted Sa auy one provi-
aioa but IBay be r0naa ia numerous Artioles or amgter
six. lb have o8rerdllj e~mf~ed~#ll these ArtfcZes and
rfnd no prtmlafonvbfeh 8~thoriaes the Snpervllaora to
mm%t penaltier and,fntereatbn dslinqwnt taxes. It Is
veil settled that "atatatt48 which prescribe and limit
the exercise of off%olal B~utyare strictly conatrusd In
respeot of the powrr 'coufmrsd aM the amwer of their
ex@~ola~e, wul suoh gowsm apa oat to be enlarged by con-
8+lUtfOIP D 34 Taxr.Jm. 443e 9he ofrmm must look
to th& act by vhich Ma offloo 18 cmtbd and it8 datfia
are ditf%106d to asaertain tw went of his pavers WI
the Liae of hi8 dutfe8; 8~4 ba I8 ?&otat llbertr to
tmabosad the foraer or n&y the gssaorfbed nods & BP-
ormaaoe or the latterV" 8-a t,~,Saaabag,5 Tax. !l,
f 24,,
You ano tkerm$Wo 8d?%md that the Sopanlsora
8r a Levee~IBprov8mamt831ateiatbs aot &we the Iruthorltj
Hon. Ralph R. Rash - Page 2, V-323
to remit bg resolution or otherwisethe penalties and
interest on delinquent taxes due the District.
SUMMARY
The Supervisorsof a Levee Improve-
ment District do not have the authority
to remit the penalties and interest on
delinquent taxes due the Levee Improve-
ment District.
Yours very truly
ATTORNEX GENERAL OF TEXAS
Assistant
APPROVED:
ACTIIVGATTORNEYGENERAL
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Untitled Texas Attorney General Opinion
Combined Opinion