OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Eonorable L. b’. Eartarlftlgl
County Attorney
Jefferron County
Belwaont , Teqas
Dear Sir:
Under date of QU.eubtit for the opinion
of thin Department a, whiob we quote from
your letters
thla Bill,, oaa np Inde-
by proper resolutiona
, (A) kl;lOW a d~I#OOUXlt
payment of a clpllt pay-
l p a ymento f th e eea o a d
t ta r ? r n o th e r wa r ds,
oan en Inde eaduit
a diroount on split payment os taxes?
f Selrtion 3 in any manner apply to
te taxes, I rerpeot-
truct1on OS the AOO
in raferencta to split payment of Oountp and Wats taxes.
(A) Under t&e pro~ielans of this Aot GM & dlso~un* be aI-
lowea on the fircet paymentmadoundera split paymentof
Bate sad County taxan? (B) Can a diaoount be albred on
t&e aeaond half payment of a split payment of OouLttyand
state tarea?”
574
The answer to both subdivisions (A) snd (B) oi’ your first
Queatlon iurm upon the single issue of the applicability of’ sub-
section (c), ‘action 3, ?enate Bill 402, Acts heguler session, 46th
:eglslcture, being i.I%lCle 7336, as wended, ~ernon*s Annotated
Clvii ?;tatutes, to Independent school dlstrlots. This krtlole, as
an ectlrety, allows a split-paymnt of taxes generally, the first
hnlf to be p&id on or before ??ovexbcr 30th of a gfven ,tex year and
the last halt on or before July lnt o: the following year, and pro-
vides for a~ 2$ penalty on rhls last installment If not paid when
due. It 1~ rurther provided that if taxes are not peid la thla
mimer and althin this tine, then such tares will become del.inGuent
if not paid prior to E‘ebruary 1st of the year succeeding the year
when the assessment rolls are returned, and will carry certain gradu-
ated penalties cf from l$ to 2$ for the month ct February through
the wnth of July. The particular portion of the Artlole with whloh
we cre conoerned here , Fubdf vision (0) , provides that when the tore-
going split-payment plan of tax payments is adopted, dlsoounts
shall be allowed for prompt payment es follows:
“(a) If one-half (l/2) of such ad velorem taxes
have been paid on or before November thirtieth of the year
in which the eeme are assessed, the discount8 herein pro-
vided for shall be effeotlve ahd shall apply to the last
half of the ad velorem taxes lf paid ninety (QO), sixty
(60), and thirty (30) days, respeotively, prior to the
rlret day of July, when the same beoone delinquent as here-
in provided; but such discount shall not apply to the first
half oT such tams If the same have bmen paid on or betore
Moveabber thirtieth of the year in which suoh easesemant Is
made.*
For aught that appears in the ioregolng provisions of
Artlola 7336, aa mended, Vernon’s Annotated Civil Ftatutas, oonslder-
ad in its entirety, the ao-aelled split-payment plan of tax payments
would be applicable to the taxes of independent school dlstriots and
the discount featurs of Subaectlon (0) would be evelleble, beceuse
the loneuage of the statute 1s broad an4 general in scope so as to
oomprehend all poll taxes and all ad velorem .taxes.
But these statutory provisions mst be coneldered in aon-
motion with those of Section 1, Senate Bill 402, .kota, Regular Ses-
sion, 46th Leglalature, now Artlole 70576, Vernon’s hnnotated Civil
statutes, allowing the oonstitutional dieoouut for proltpt payment
of taxes due va~rlous polftioal subdIvisiona and taxing dlotrlcts of
the ftate, including Independent aohool districts, if end when the
governing body oi such alatrlots and aubdlvlslons adopts aueh dls-
Count feature, but further providing, that *in no event shall the
ssme apply to split-payment of taxes." This speolflo prohibition
musti govern the general provisions of ~ubdlvlslon (0). hrtiols 7336,
Vernon’6 ¬ated Civil Statutes, allowing the dfsoount on the
last Installment when taxes are paid on the split-payment plan.
~4noe it is too plain for further disousalon that the latter pro-
ti~i0n can htiv6 ~0 tippltcati0n 60 ina9p4na4d school amri0ts.ana
~0 aieO0m 44n be allowed tax44 of independent sohool .afstrimt,
psla under the split-payment plan ) avon thou&h the govsrning b0ap
of suoh ina4ppenaent school aistriot ordsrs the allowanob OS suoh
dlsoount Ecnerally.
But we do not man to hereby hold that lna49enaent eohool
districts oannot elect, by proper order of its board or trusteas,
to adopt the other provisions o? Xrt5.014 7336, Vernon@6 Annotated
Civil Statutes, regarding ths payment or tax48. For a full ais0u4-
sion oi this yuaetion, w4 enclosa herewith oopy of Opinion MO.
O-1352, dlreoted to Hon. L. h. Koodu, State Superintendent of Public
Instruction,
Your eeoond inquiry relates to tha appltostion of Sub-
diviSion IO), ~rtlols 7336, V4rnon1a Annotated Clvll Statuta8, to
State and county ad valorem taxes. This Department, in opinion
130. O-1187 to Eonorabla Oeo. II. Sheppard, Couptrollsr of Pub110
Aooountts, held that, under the Statut,es dlsoussed in this opinion,
the aisoount ror promgt payment will be allowed on the last lnstall-
msnt or state ad oaloram taxo4, paid on the ro-4alled~,,~pl.it-payment
plau, but will not b4 d;ll@wsa on either lnstallasnt of oounty ad
valomm tares when so,paid. This opinion furnlrhso a speolrlo
amwor to your gu64tion, and WI accordingly enolosa a oopy thereof
for your convenlenoe and information.
Yrustlne w4 have satiafaotorlly answered your inqulrlee,
we are
Yours very truly
ATTOm C-L OF TSXAS
AP
ATTOB;lEY
GW3,RALOF TIEX,4~