OFFICE OF THE ATTORNEYGENERAL OF TEXAS
AUSTIN
*IfI. If 6 taqmpr leoka to par rll the
brlinquoattax@8 on nsl eetste ron6oro+lin his mma,
my th4 Tax a01144tor aooept pqm4nt ritheut pponalty
aua intiermh when the taxpaym at the aems tlam ewes
d~llnqwnt pertlone pro>erty CnxC
*IT. Shoe the paeme$e of fiousaBil.l96 the
1948 fox68 aTo nOW 8olinqMnt, On -hioh th4 taxpayot
mut pay full permlty and laterert. Me? t&e Tax
collmoterloept p8yRmot of taxes up to but net in-
olutliag1040 without pnalty and intwreat or must
t&o 1940 taxaS, te@her with the penslty an4 in-
terest thoroan, be paId ia erd4r far Oh4 tsrpar*r
to tako @dtantago of the above tow?”
It is 6h4 duty of 6h4 to2 ooll6eter 6~ 8x4rriro
ro~8onablo
Uilf~mn80
an4 o8n 5.51
potiorairy
tho &ties of
hi8 offiw, and Ia ir liable on hi@ b&ml for 168s to the
Stat0 roml\i2tind: troa him mnirswsr or neglort, Me &tart
v. B4oogde4h4~CO., 71 Tax. 880; Word To MItloa Go., BE
91.3. 58'1 6s 8.1. 188; 61 c. 7. lOzJ4. ra et&ropiaioa
Rio. 0-d wo lxpnssod the ofor that l pro w$r ewmr
pa tag a11 hir 6ollnquant lQ valorw tax6r f,whi@bwro
d4f i#UlWDt 08 8tir I.,loa) QD 05 bOfQT0 ~OWY&OT 1, leti,
would be rolievod oi pur8ltfe8 mQ lrhr6rt tmrcron.
h u th e r6h t h elboul4 par the dellnquoat ad talom
,e if
dw @ a o a ly l &mrtefh$s prOwrt]r lostin@ &~i#lqtuDt
twx a l 8miaet othar~repertyuiqad ho damld k ohm'@
e @b msalty cm the la euath tu pd.
s UarW~tly, tlw
tax loUootar ifda be 06tmpeL104 00 lwroiw 68~ oma 00
sroe6ala that the propw6y QW~OP mo4 na obkawd4llaqwnt
ait ~d0mi t8iutb b6r0n 116et~pbinl pi~nulr 6f tandam
dollmquentaI vaiorw %axba, wweorgaaled by tha ti
penalty, and l6sulq a ICI011
no&t thoroes. Jout vhst
aotr WoUld oQM6ituto6ua o:rrois a question H WDDot
lnewr . They mlgatvery In Biff~zwat 0880#. Wo th%ak,
however, thst preblems et thie nature lrsgbe roilu4W te a
minimam through aLeso ooI.&sbfmatioa rtth the o?SiM of
the state Oemptrellor.Phe *boreris in z-espenroto yeur
first question,rhioh we ormet 444~41: aatfqer~rall~.
AdBnsrlD~ eur**1res te yew sooand qu4ation, we
think th9 aelleotor rhwld rsti8fy h%nuelf by tIk4bwt
prrotio6blrm*ons tbet t&e pregmr4y ewxwr Is p*ying all
the +Iolinquentbaron aL[ulrmt tti lets ~urrhsrod in lBW,
before aoo6rtifn~thr d*llaquent texrr without tba &?Zpsmltr.
883.
e 06nnot say jurt whet aato on the pert of the aollootor
mi,?htbe taken 836eufflclenttUll(irenceon his Fert, in 061)8
he ehould be called upon to eetsblish that be hrtdbeen Ouly
diligent.
We have alresdy h,eldthst to obtain the b6ri6fltOS
or ?analtiss snd fr~:terestandaroid payuimt
c full rar.:nzrLon
of the 6$ penelty, a taxpayer met Gay ble do:inquont personal
property tax46, 88 ~11 a6 his delinquentreal property taxes.
cur oplnlon No. Q-me& $70there&ore a;?5~41:your third quer-
tlon in th.6negatlrs.
saotion 1 of I?.B. 76, 47th Legirleture, relaaeoe
psnsltloa end Interest on ad volormn tcireawhich w6re dolln-
quent on Jul 1, 1940, provided paymmt I6 made un or beiore
h’orezuber 1, !:
941. Saotlor;5 of the ,Aut read61
";?bzyoni,
dealrine:to pep et one tinu ull the
dalinquent taxer for only one year whorein euoh
tax66 tiredelinquentr0r more than one yeer 6hall
have the right to pay the masumbut without raml68lon
of psnaltle6 6134interest; provided, howef*r that
any per6ona rrallln~ tbemaulves of the benefits of
thla A6t she?1 be required to pay 611 delinqu6nt
ed v6lorem taxes due the I;tota6Actoounty on UJly
8peolSlo pie60 of property on rhZoh onoh taxoilare
daliaqusnt before tIt6pmaltiee and i.ntero6t may be
relees48 as herein protl(Led1ocndlt1onedthat a
01x :wr oent t6$) penalty on the total e;pount
dsllnqu6nt be paid 0x1suoh property."
Slnoe 1940 taxe8 are rim dollnquent they will have
to he paid, undw the plrin prorlrlona of tba 6ooonQ 016u6e
In SeJotlon3, In order for the taxpeyer to obtain e ronla-
aim under the hot. Thi8 m8wer6 yaur fourth queetion.
Untitled Texas Attorney General Opinion
Combined Opinion