Honorable G. E. Rigby

CountyAudi'tor Uvalde Gouhty * Uvalde, Texas

Dear Sir:

. . Opinion' No/O-4299 Fh: Under the facts submitted, is
a taxpayer entitled to a remlssion of penalties and interest uniler House~Blll 

### 76;Acts 47th Leglslatirre,I~Regular Session, where'euch.tqes are paid after November 1, 

### 19411

This departmenthas received and consideredyour written request for an opinion. We quote from your request:

_

“A taxpayer of this Countywent to the office of the tax collector to inquire about the ,amoOntof her taxes. -At .thattime, the tti collector told her that the Legislaturehad passed a bill remitting penalty and Interest,under certain conditions,providingtaxes were paid by November‘lst; that that he had received the law. Thereupon, the tax collector told the taxpayer, that upon receiving the law as passed by the Legtslature,he would figure the taxes and send her a-tax statement,and the taxpayer stated that she isould

pay the taxes upon receipt of the statement.
"The tax collector did not send this statement, and the taxpayerdid not come in to pay the taxes until after November lst, at which time, the tax collector told the taxpayer thathe would be unable to issue her a receipt unless she paid all penalty and interest.
Wf'would like to know whether or not, after the above-conditions,the tax collectorwould have power to accept payment of this.taxpayar?&delinquent taxes, without collectingpenalty and interest."Honorable G. E. Rigby, page 2 O-4299

From the facts given in your letter we will assume that the taxes were delinquentand that the taxpayer desired to take advantage of the'provisionsof House Bill 

### 76,Acts 47th Legislature;Regular Session, 

### .1941, and thatyours inquiry involved theprovisions of that Act. 

### 76provides: Section.1 of saidHouse Bill

.eSection 1. That all interestand penalties thathave accrued on all ad~valoremor poll taxes that were delinquent on or before July 1, 

### 1940,due the state, any county, common school district, road district, levee Improvementdistrict,water improvement distr~ict,

and water control and improvement district, irrigation district and other defined subdivisions of.the state (and, subject to the provisions hereinbefore and hereinafter contained, such interest and penalties on delinquent ad valorem and poll taxes due cities, towns and villages, and special~school districts, and independent school districts,) shallbe and the same are hereby released,provided said ad valorem'andpdll,taxes are paid on or before November 1, 1941.".,(Underscoringours)

It iill be seen that the above statute,providing for the remission of penalties and Interest,does not authorize the
assessor and collector of taxes to change the law so‘as to extend the time withinwhich the taxesmust be paid in order for the taxpayer to availhimself of its~provisions.

The rule with reference to the power of public officers is stated in Tex. Jur. Sec. 

### 67,pp. &o-&2, inclusive,where it is said:
"Public officers and governmental and admlnistratiue~boardspossess only suchpowers as are expressly,conferredupon them by law or are necessarily implied from the powers so conferred. They cannot legally perform acts not authorizedby existing law, and the repeal of a statute authorizing an officer to do a particular thing, or of the statute that created the office, necessarily revokes and terminates its power.
"mile publid officers are for some purposes agents.

of the public and of the communitywhich they represent, they are agents whose duty and authorityHonorable G. E. Rigby, page 3 O-4299

are defined and lirrited by law; not agents with general authority to bind the public. The rule that an agent can bind his principalby.acts within the apparent scope of his authoritydoes not apply to them. Ordinarily they cannot bind the governmentwhich they representbeyond the authority conferredupon them, in the absence of an estoppel
or ratification of unauthorized acts. Furthermore, officers are not the agents of each individualmember of the community, and no citizen can be presumed to assent to their illegal or unauthorized acts.

"Personswho deal with ~publicofficers are bound to take notice of their powers and are charged with knowledge that they can bind the government only as authorityhas been conferred."

We think that the statementof the tax assessor-collector to the taxpayer could not and didnot change the existing lawwith reference to the time within whichher delinquent taxes must have been paid in order to availherself of the remission of penalties and interest. Everyone is chargedwith knowledge of the law. Since the statute does not conferupon the assessor and collector authority to extend the time, therein, stated clearly and unequivocally

within which the payment of such taxes is required,,in order for the taxpayer to availherself of the remission,~ and since the assessor and collector,according to the authority cited above, was not otherwise authorizedto change the law, it follows, therefore, that your questionmust be answered in the .negativeand that, under the facts submittedby you, the tax assessor and collectorwould not have,the authority to accept payment of the taxpayerts delinquent taxes without collecting the penalty and interest due thereon.

We trust that in.thismanner we have fully answered your inquiry.

_ Yours very truly

ATTORNEYGENERAL OF TEXAS

BY Harold MOCracken

Assistant HM:EJ/ pam

APPROVED JAN 30 1942 GRGvER.SsELLERS RIFtST ~ASSISTART ATTORNEYGENERAL OF TEXAS

APPROVED OPINION COMMITTEE BY BWB, CHAIRMAN