Untitled Texas Attorney General Opinion

: ‘OFFICE * OF 7I-@ A’PTORNEY GENERAL OF TEXAii j.~ . AUSTIN, ,.. . oarroo.m&aa~ *mrrramua : . : ._ I. ,, . :I?on.:SyrlaaZ. Kqcbut. -.' .- . ., -County .?ttor(ney .. ZtibbockCounty Lubbock, Texas acar sir.: : _: ~. to doe3 not 60 far Like Co.ask for an opinion on d be-the @tatus of an individual x to eight monthk Z& the armed ser- been di3c!:eYcedfrom suoh service? “1Qa34mOh a3 &xdiOQ Cm Of std.&bill 'reads 03 'That them is hcrcby releozmi to all nmbcrs of t?ioArmed Porces of the United States of..k.nerica ariat.k3irHulllinrfe~-, and all.r:wr;bers or'the Sxmcd -_I Poroeo ~es.erveof tf?eUnic3d {Gtatesof'Acierica and '. their tiwzillhri33,~ all icterest,kmd ~~3imltiusnccruiny, subseque;ltto Lkir ei-~ntryinto s12cSdorvice, 02 itate and wuunty ad valorcz~tax03 on pro;ertjilisted 03 the fax ral.13of eq- county la the 1~23 of artyof such ..~ '. .'. (’ ;,- : ‘, . .. I ‘. -,.’ : . . ___._ .: . @m.‘S&l 5. Parbut;&& 2 . . .. _: . ‘.~ * :, ‘, :. . . -nc-mbers of the Euxcod??5rcosor their au-xlliarlos or ‘.. the Amzod Forms Xcaor‘zeor their auzilioriea nrior - _’ .i (_ $0 theetim they.joined SuOh &Zed.i?orcosor s;Jch ,. ' .auxi3.l~rie~; providing that the roleavo of such Y &ntercsi and pesaltlar shall extdnd for the~duratlon ., _..L of~:Torld'far~II,and providing that the respective '4 '. '.mc,~bars and of suck timed Forces and suoh auxllinrlea 'nilcY& I!rmed17orcaaResorrc and their euxllinries : . I-. ;. shcdl ba allowed a ~eriorlof not:+%ZJexo%~I 'six (51 . the co3 :ntionCr'ko:iti.li~i;;~ ..: ~Ti-2zGr invihich ’ t5 )?Uy .Ui CtX?lli ~~cna1.t.y awl lr.terc~rt tfxir tsxs.3 .~’ I WhiC> :1aYGU&X?JC~ ftrLd i Ui?i~i: Silfill UCClWe ourin ;~::'‘tl:~dure?XZiT? r&e li'ar, : :A._ . ':. ?r?efer&~~ be& 'toour former qusstl5n, would : 2'). the above persun in said pdcstlon bC exempt from .~ .~:'pawent of penalties and interest:untllsix months I .&t&r the oessatlon of hostllltlos, even thou+1 he I z. had.b;eondischarged from the service a~~dis 110'2 in CiVlliflJl llf87 1 ..-~. .>.. . *IPawould Ilke,to have your opinion as to tbls : questlon.~ ,~ ;' .< . ‘r..-.-.,. >... . ..'.. e(2) Doe3 the ilbove~X%ferrcd to blll~~xeleaso L delinquent oosts'l : ,.:.. ~. s.. ._ i R~~i'owo~ldlike your oDinion'a3 to BfiethCr' dellri- qucnt costs would also be deferred, aIonq,with pennl- I .'ties aridLrtcrest on dellneuent taxca. FIecse let us .. : : have your opinion on the above t;v;o quostlons.N .; Ansv;erlng your.flrst question, we LWO of the opinion as iollowsr ‘. ~. . ‘_ peraou is (a) a member of the Jxmad tFor~es E'ihen'a of the United Stntos of fimrica or thclr *uxiliurles,or a member of tirenrnod *rcco !?aserveof the UnFted States of America or.tkeir auxiliarlos, and (b) prior to C?e tL?e such. parson joined some, ho (c) hnd listed in hi3 ~mne on the tar Xolls Ol’ tha CO!Ja%y any $rC$orty 3ihjcOt %o P,d valOfe.2 taSed, md (ri)said ad valoren taxes, subsequent to such entry into ~,theabove mchtioned forces, ond ~Alle the sixit; oftsuch person as sua:\rc.embc)r sti3.Lobtained, boaaated~clinc?uent, then (o) all intorcnt &ud I-enaltiesou said dCIi;lquenttaxes ., - . .._ : -: ._ i - 804 : . ‘. . _ :, . ; .~ .~ &ld be rolemki by farce of snid Senate Bill pro.130 to seid'person for-the duration of the war end.for not more than six month% after the ceesetion of hostllltlos. _. : ~-You will .not;e, from the ve+y warlllncof the Aot - i%solf, that in orr\crfor it to epply to 0 Forson, the person in Quo&ion must be ~lilezheras above r;sntioneb,.endhis taxes must have becone delinquent while his said membership obtain& 5% benefit of the Act Is only axtende5 to ono who is such member. When a person, by virtue of his said fiembership,and by meson of’tho occurmmce of the other conditions s%t r0rth ,inth% j?Illin wcstlon, had bcco;aeentitled to the r&ease from liability for the interest and pen<y es provided In aold f3111,tbcn onid benefit e%tenCs for the g+M.oG of tLme as provided In the Bill.;that la, until t&e cessation of hostilities end for not longer .thaqsix months thareafter. ; : I On the.otha bend, 21 a citizen has be& a menber as aforesaid, end is dlsckir$cd, andthereatter~bls said ': : taxes becoT& delinquent while he is not suoh mcnber,t.henef co*wse nail delinquent taxes ere isorelythr?dslinauent taxes of a clfieon, whose p%nalties end Interest on Gelinquant tax0s ,@r6not reluese;dby the provisions of said Sennte Bill ?:o.130* : The provisions of snfd Senate Dill Uo. 130 never.tIidbedome applicable to him; s~&d Efll a@ its be.nefitswere not~intsnaed to, and do not, .np3lyto such sx-mecbers. ICtia only.to xzC!.zlW that 'itever becomes agplloablo. .- But when it does b'eoosaapplic=bla, then ths benefits bf Senate Dill.Ho. 130 attach for the period of tine provided by the terms of the Bill itself; that is, until the cossetion ~Shostllities acd for not lonccr then six months thereafter* . The Legislottie, in onactisq laws with reference taras on property and the..collectlon to tho delinqxzt thereof, has from tho earliest days of suotile~islctlon deaSt with~the oharges aacruins by reaLionof 3uc!1tax dolinqusncy in three.. olasslflcst:cna,naely, (a) intcsest, (b) penalties, and (c) costc. in th% laws of the.Eepublia OS Texas, in the yenrs : ; You ero~thoreforordvis& that said Sensto B111~ '20; 130 does P.ot&i.rethu lo@ eX@ct wf rolaa8iu~ fhe wgg.qtst! provided'for in the s%tutcs of Toxs~ in aalt.gbrdiht ooJ.lcotlon9f dolfil",uontad velorem~taxes. . : .1.