91
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable Y!ayne Lafevre
County Auditor
Clay County
Henrietta, Texas
Dear Sir:
T!e have received an your letter of hpril 7,
1943, in which you r this department as to
whether penalty and llnquent real and per-
sonal property ta owned by a person in
the military ser
y has deoided that in case
the federal war power the
o, O-4646; opinion NO. .0-5165.
ne the Soldiers* and Leilorst
he aGplioable portions reed as
) The provisions of this section shall
es or essassmants whether general or
n taxes on inaoue whether falling
uring the period of military service,
personal property, money, or credits, or
owned and occupied for dwelling, prores-
sional, business, or agricultural purposes by a person
in military service or his dependents at the co.:aenoe-
ment of his period of military service and still so
occupied by his depentients or e,%ploy,zes are not paid.
Ffonorabla Xayne Larevre, Page 2.
“(2) No sale of such property shall be made to
enforce the oollection of such tax or as3easmect, or
any proceeding or action ror such purpoee oormenced,
except upon leeve of court granted upon applioation
made thereror by the collector of taxes or other orri-
cer whose duty it is to enforae the oollection of’ taxes
or assesszwmts. The court thereupon, unless in Its opin-
ion the ability of the person in military service to pay
anch t?xas or assessments ia not materially artacted by
reaaon of such servioe, may stay such proceedings or
such sale, as provided in this Act, for a period axtand-
ing not mora than six months after the termination of
the period or mllltarg ssrtios of such person.
“(3) Khan by law suoh property nay be sold or far-
reited to enforce the oollaation of auoh tax or assess-
ment, such person in military service shall have the
rlSht to redaem or corPlnenoe an aotion to redeem suoh
property, et any time not later than six months atter
the termination of such service, but in no case later
than six months after the date when this act ceases to
be in force; but this shall not be taken to shorten
any period, now or hereafter provided by the laws of
any Stste or Territory for such redemption.
*(&) li’hanever my tax or ‘asaeesmeat shall not be
paid when due, such tax or aassssment~ due and unpaid
shall bear interest until paid at the rate of 6 per
centua per annura, and no other penalty or interest
shall be incurred by reason or such nonpayment. Any
lien ror such unpaid taxas or assessment shall also
Occlude suoh Snterest thereon.
v’sec. 700. (1) A pt!rson may, et any tine during, hi8
o?riod of milltsrp service or within six months there-
after, apply to a court for relief in respect 0r any
obligation or liabiiity incurred by suah piirson prior
to his teriod of military ssrvioe or in respect of any
tax. cr e:jsessment vrhether f%Lling due prior to or dur-
I-, i:is period of military servioe. Tha court, utter
appropriate notice and hearing, unJ,ess in its opinion
the ability of the applicant to oomply with the terms
ci such cblip,ation or liebility or to pay such tax or
assessment has not been materiall:: affected by reason
oi hi3 military sarvice, meg grant the follov:ing relief:
Honorable Wayne Lafavre, Page 3.
n
. . . .
*(b) In the ceae of any other obligation, liablllty,
tax, or aseassmsnt, a etap or the anr0rO8lPsilt thereor
during the apTlicant*s period of: military sarvica and,
fros the date or tarsination or such period of military
servioe, or iron the date of appLiaation if made after
such aervlae, for :L period cf tin; equal to the period
or military servlas oi:the epplicant or any part of suah
period, subject to peytnent of the balance of prinolpal
and aaauaulated Interest due and unpaid at the date of
terainatloa or such period or .nllitary aervfae or the
date of appl%ftiiik, as the case hay be, ln equal per-
lodla Installments during such extended period at suah
i;i; or interest as may be presarlbed for auah obllga-
, liability, tax, or aeaeeemant, il paid when due,
and subject to suah other terms as nag be just.
“(21 ‘Ashenany aourt has granted a stay ae provided
in this asation no fine or penalty shall aaarue during
the period the terms and condltlonr of such stay are
com_ollad with by mason of failure tc aomply with the
tarma or conditions of the obligation, liability, tax,
or assessment in respeot of whloh such stay was granted.”
Sea. 500 (4) spsoifically provides that a tax or ameBB-
mant when past due ahall bear interest at the rate of 6 per
aentum par mnum but that no othar penalty or interest shall be
incurred. ‘This provision auperaedes the penaltie~a to be applied
in aaoordanae with Art, 7336 8. A. C. S. However you will note
that Sea, 500 and the subseations thereto are United in their’
application to taxes or assessment8 In reepect 0r personal pro-
perty, money, or credits, or real property-owned aid oacuplid
for dwelling, profeesional, bueinsse or 3griCUltUral prUpOst3S
by a peraon in nilitary service or hia dependents at the aom-
mencement of his nilltary service and still ao oaaupied by hgs
deuendents or emloreea. ( 2mphasis ours.
Thie section does not provide any relier a8alnst penal-
ties and interest acc~lng on delinquent real properly taxes
by vlrtus ,or Art. 7335 V. . . . c, s. ii the person la ailltary
service did not rulrlll the preearibed aondifione set out in
Sec. 500 (1) or the Act.
’ 94
,
Honorable yfayne Larevre’, Page &
Turning to a consideration of Sea, 700 (l), snbsaa-
Mona (1) (b) and (2), which grant further relier, we rind
that the parson in military sariice must make application to
a court ror the reller provided whlah may be granted at the
dlacretlon or the court. Thla saatlon and the subssotions
thereto do not inhibit the i~apoaltlon of psnaltiae and inter-
est aa provided for in Art. 7336 V. A. C. S., but merely grant
the propsr court the dlacretlonary power to fix a just rate
or Interest when it8 juriadiotion attaches.
You are advised therefore that no Ieaaltiee or Interest
exceeding 6 par asntula per annum may be asesseed against delin-
quent tnxas In rsspeat of personal property, money, or oradits,
whether falling due prior to or during the period of mtlltary
aerrlce. However, the schedule of oenal’tiae and interest pro-
vtded in Art. 7336 V. A, c. S., ahall apply to delinquent real
property taxes rhen the psreon in nllitary aervler did not own
and occupy his real property for dwellfng, pro~esalonal, buai-
nesa or agricultural purposes, at the commencement of hia pari-
od of military sarviaa or when said property la not et111 80
oacuplsd by his dependants or employeea.
Vary truly ymrs
Woodrow Edwarde
Asalatant