OFFICE OF THE ATTORNEYGENERAL OF TEXAS 

AUSTIN 
*IfI. If 6 taqmpr l eoka to par rll the 

brlinquoat tax@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 pertlone pro>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 

collmoter l 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 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&r opiaioa 

Rio. 0-d wo l xpnssod the ofor that l pro w$r ewmr 

pa tag a11 hir 6ollnquant l Q 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. 

huther6he, if t he l boul4 par the dellnquoat ad talom 

dw @ a o a ly l &mrtefh$s prOwrt]r lostin@ &~i#lqtuDt 

twx a l 8 miaet othar~repertyuiqad ho damld k ohm'@ 

e @b msalty cm the l a euathut pd. s 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~pbinl pi~nulr 6f tandam 

dollmquent aI vaiorw %axba, wweorgaaled by tha ti 

penalty, and l6sulq a ICI011 no&t thoroes. Jout vhst 

aotr WoUld oQM6ituto 6ua o:rro is a question H WDDot 

l newr . They mlgat very In Biff~zwat 0880#. Wo th%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 aelleotor rhwld 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 836 eufflclent tUll(irence on his Fert, in 061)8 

he ehould be called upon to eetsblish that be hrtd been Ouly 

diligent. 

We have alresdy h,eld thst to obtain the b6ri6flt OS 

c full rar.:nzrLon or ?analtiss snd fr~:terest and aroid payuimt 

of the 6$ penelty, a taxpayer met Gay ble do:inquont personal 

property tax46, 88 ~11 a6 his delinquent real property taxes. 

cur oplnlon No. Q-me& $70 there&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;tota 6Act oounty on UJly 

8peolSlo pie60 of property on rhZoh onoh taxoil are 

daliaqusnt before tIt6 pmaltiee and i.ntero6t may be 

relees48 as herein protl(Led1 ocndlt1oned that a 

01x :wr oent t6$) penalty on the total e;pount 

dsllnqu6nt be paid 0x1 suoh property." 

Slnoe 1940 taxe8 are rim dollnquent they will have 

to he paid, undw the plrin prorlrlona of tba 6ooonQ 016u6e 

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