OFFICE OF THE ATTORNEYGENERAL OF TEXAS AUSTIN***IfI.** If 6 taqmpr l eoka to par rll the brlinquoattax@8 on nsl 

## eetste ron6oro+l in his mma, my th4 Tax 

## a01144tor aooept pqm4nt ritheut pponalty aua intiermh when the taxpaym at the aems tlam ewes d~llnqwnt pertlonepro>erty CnxC
*IT. Shoe the paeme$e of fiousa Bil.l 96 the 1948 fox68 aTo nOW 8olinqMnt, On -hioh th4 taxpayot mut pay full permlty and laterert. Me? t&e Tax collmoterl

oept p8yRmot **of** taxes up to **but** net inolutliag

1040 without pnalty and intwreat or 

## must t&o 1940 taxaS, te@her with the penslty an4 interest 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

an4o8n 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&r opiaioa Rio. 0-d wo l

xpnssod the ofor that l pro w$r ewmr pa tag a11 hir 6ollnquantlQ valorw tax6r ,whi@b wro f f d4 i#UlWDt 08 8tir I., loa) QD 05 bOfQT0 ~OWY&OT 1, leti, would be rolievod oi pur8ltfe8 mQ lrhr6rt tmrcron. hu the r,

6he t ifhe l boul4 par the dellnquoatad talom dw @aoaly l &mrtefh$s prOwrt]r lostin@ &~i#lqtuDt tw xa8 l miaet othar~repertyuiqad ho damld k ohm'@ e @b msalty cm the l aeuat thu s pd. UarW~tly, tlw 

## tax l oUootar 

## ifda be 06tmpeL104 00 l 

### wroiw 68~ oma 00 sroe6ala that the propw6y QW~OP mo4 na 

### obkaw

d4llaqwnt ait ~d0mi t8iutb 

## b6r0n 116et~pbinlpi~nulr 6f tandam dollmquentaI vaiorw %axba, wweorgaaled by tha ti penalty, **and l6sulq**  **a** ICI011 no&t thoroes. Jout vhst 

### aotrWoUld 

### oQM6ituto 6ua o:rro

is a questionH 

### WDDot lnewr. They 

### mlgat very In Biff~zwat 0880#. Woth%ak, however, thst preblems et thie nature lrsg be roilu4W te 

### a minimam through aLeso ooI.&sbfmatioa rtth the o?SiM of the state Oemptrellor.Phe *borer is in z-espenro

to yeur first question,

rhioh we ormet 444~41: aatfqer~rall~.
AdBnsrlD~ eur**1res te yew sooand qu4ation, we think th9 aelleotorrhwld rsti8fy h%nuelf by tIk4 bwt prrotio6blr

m*ons tbet t&e pregmr4y ewxwr Is p*ying all the +Iolinquent

baron aL[ulrmt tti lets ~urrhsrod in lBW, before aoo6rtifn~

thr d*llaquent texrr without tba &?Z psmltr.

### 883.

e 06nnot say jurt whet aato on the pert of the aollootor mi,?ht be taken 836eufflclenttUll(irence on his Fert, in 061)8 he ehould be called upon to eetsblish that be hrtd been Ouly diligent.

We have alresdy h,eldthst to obtain the b6ri6flt OS c full rar.:nzrLon



### or ?analtiss

### snd

## fr~:terest andaroid payuimt 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 quertlon in th.6

negatlrs. saotion 1 of I?.B. 76, 47th Legirleture, relaaeoe psnsltloa end Interest on ad volormn tcirea which w6re dollnquent 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 tire

delinquent

## r0r more than one yeer 6hall have the right to pay the masum but without raml68lon of psnaltle6 6134

interest;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;tota6Act oounty on UJly 8peolSlopie60 of property on rhZoh onoh taxoil 

### are daliaqusnt before tIt6 pmaltiee and i.ntero6t may be relees48 as herein protl(Led1 ocndlt1onedthat 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 prorlrlonaof tba 6ooonQ 016u6e In SeJotlon

3, In order for the taxpeyerto obtain e ronlaaim under the hot. Thi8 m8wer6 yaur fourth queetion.