-0FFICEOFTHEATTORNEYGENERALOFTEXAS
4
AUSTIN
~~OVERSEUERS
*l-rIxwEY
GENERAL
Ecmoroblo f’. 2. \:URSOR, Jr.
County dttorricy
:harton Comty
'ihorton, %?xzi3
i% how your request f
followa:
~sacmble~?& 5. ?Auisda, Jr., Pace 23
tmo~ati of taxes hsoo accuziulPltedon tho rf0gert.y
during this goriod of tim. ?hO boy lo now do-.;.,
3lx3u3 or pyinp off tha tax98 out of hi3 emy
pay~snrt the question erfoss %s.to tha csount of
pn3lti03, ht0r88t3 3na 003t3 th3t d.i tie
oherpxl %Eirinot his.
nICo~ not ?&ieve that this oltt:otion would
ooiitu under t&3 term of tarticie 7535j of the Re-
viscxl Sattites for the rcsscn thct the boy has
GO=r intO th3 ~Osse%siOa Of the le@ll title $G
the lord shoe ha joined the ?Taug, howvsr It 1s
possible that ha would corn Under tkrs feXmJ cf
ArtS0i.o V of the soldiers and 9allors Cio5.1-9elfef '
Act of lW3 an amended an& os~oislly parO@aph
(4) of mmon soo, ~hl.Ch roads 68 follogor UO
penel.ty for Eon-Feymsnt or Taxa - Interest Li~difHL
Wenevar~ say tar or-asaesnmnt shaY.1 not be p&l
&GII dUG, sUOh t%X OX oS@OsBWm dtIO and U~pazd
shalS bear inteyost until. ~018. at the rate of 6
MT~T~ IS n0 t;u03ti0n 4r 8 rarw ~0xmti02~
ox h~fcrraoZorruaw sale for tsxea ns thetexes will,.
ho F%id volun,t%Pfiy,~huWV%r th% T%Z COll8OtOZ' 18
anxiouo that the boy ba aoaordoa awry r&ht to
which ho ka~sntit.lQa to 1e&Sll.y. Ple%r;O sdvise
ait about tt;fs at ycur wrliest conv~nieace.~
.::
You are oorrcct In your boliei that this s$tuation
i is not GQVcred by:mrtiole 73364, V.A.C.S. The aeteriel ports
1 of this artiola %x-e;
"There iS hemby releesed to all embers of
tha Amcd A~roee cf tha United Stutas of Azwrlael
011 inter&t snd pondties 6ocrtd.Eg cub-~
tkvk~ to thaLi entry inta cuoh sorvlce, OS ;;Fate
-----yrw:,
Zitd couaty ad vcr oras texee on prorort lated on
tbo tm rolls of any oocnty in tEw2o of my Of
nuch xxkorn of 2t:o Hxeri Form0 i' . . . @of to
~~y-EEGi~oln::~f~ such ;xxxi FOXGCS. . . . ;
~oonor3blo?A 0. mns0n Jr., Pa@3 3
provieingthat tFe rolo33aof suchkJt%reGt
anfi
penaltleo r?hall bxtend for tho d ufst ion of Xorld’ :
cw 11, and p2ovidIa~ that the mspoctlva zie~2bsrs”
of such Arm% Fo~orces . , . . ahall be allose% a
prior3 of cot to oxceod Six (0) rsoufhs after the
cesi3ntLon of hostilitiQ% in vailoh to gay without
penalty end interest thclr tszee which have ao-
OrU3& ZJn8 %!liCh 3hzll 3cCrU3 b,~r@ t&O duration
of tlm :sax.* (Zzqhseie ours)
As we 90into% out in opinion No. C4540, wh&‘5:
p0rGOn is (0)~ a mti!i&r o,f the Armd 3’020FcQB of the UnPted Stctc$
of r’mzlco or their auxilisriac, or a wmber of ths ~m3od Force8
~oserve ot thofr cuxillcri~s, end (b) prPor to the tim such
pemon j0ir.M 8830, ~(0) there iYSFl I2&3d in his 23caa On the ttlx
rolls of tho aounty property subjeot to ad volore~ kams, and.
(d) said ed valori-rj; taxes, subsequent tc such cntr in&~ the
shove xzenttoned foroes, bsoaote~dolir,queat, then (,e7 all ldaxcst
ena ~enaltien on ssld duSinc;uent tam5 vioulb be rclooeoa by
operation or. ssid Art&lo 73j3Bj to said pweon fox tho duration
of the ~9~~3na for not ~JO~PB th30 air m03tb3 3rm tilt 3e3~3te0n
or ho0tilftk3. Ih. that oplnian am further held that t&e me-
loaso does~ not apply to the costs ~wbloh acome% in comcctfon
tlth &old texos. Shoe the FTOJ‘F3XtyIll :uetstion %oos n* 3m3eti
the rcquiremnts wtj out in this statute, gortiaulcrly ln ttat
it W36 not, liatuG on tile tex, rolla Ln tkic new Of tkI3.s E3Z&C
PriOl-- t0 th3 ti.iOQ be jOir,Qb the %Vy, IX? be&ef$t8 C3Xl 30’0TXl8 t0
hti thereunder.
It would appolr, that Artlole V OI! thi 9oldiers* an&
Sulloro~ Civil Relief act (SC U.S.C.A. 38~. 560, et seq.), in
llk:aaim lititod in its cp&icutiont Baragreyh (I) of th&~
AMole reads; in pert;;
*fTha proPistons of this se&ion shell epply
W,QJIany taxes OX kxmxmants . . ‘ . . vihether
falling due prior to or durPn(! the period of
mtlitary sorviae, inrospf3ct of . . . . rcsl
propmty wned and oacugiod . . . . by a parson
in mllftary ~orvice or his dependents at tho
co.~zYoncozmt OS his