Honorable W. L. Edwards 

County Attorney 

Victoria county 

Victoria, Texas 

Dear Sir: Attention: Mr. F. 0. Proctor, Jr. 

Opinion No. O-5227 

Re: Whether a person may pay second 

half of taxes on one tract of 

land without paying the second 

installment on other tracts of 

land.. 

Under the date of April 15, 1943 you submit for the opinion 

of this department the following question, which we quote from your letter: 

"Where a person has paid the first half of the taxes 

assessed against a number of separately rendered and valued 

tracts under Article 7336 Vernon's Revised Civil Statutes, 

is it possible for him to pay the second installment of 

said taxes on only one of the tracts.?" 

In the case of Richey ?m* Moor, 249 S. W. 172, the Supreme 

Court of Texas clearly declared the rl.ght of a taxpayer to pay his taxes 

assessed against one tract without, at the same time, paying taxes assessed against other property. We quote from said case as follows: 

"While the general rule is that taxes must be paid in 

full at one time, and, unless otherwise provided by statute, 

a taxpayer cannot tender a portion of the tax and demand a 

receipt therefor, yet this rule is subject to some qualificat ion. The citizen always has the right to pay the amount 

of any one tax listed against him, or as held in some jurisdictions, to pay the tax on any one item or piece of property 

which has been separately assessed, without offering to pay 

the taxes on other parts, 37 CYC. pp. 1164, 1165; 27 her. & 

Eng. Ency. of I.aw, po 761. The last clause in the statement 

just made finds support in the authorities cited in the notes, 

but in most instances the statute directly or impliedly permitted the application of the exception to the rule. There 

are other exceptions to the general rule which are recognized 

in many, if not in all, jurisdictions." 
Honorable W. L. Edwards, page 2 (O-5227) 

The rule laid down by Richey YE. Moor, eupra, w&8 declared 

long before the amendment of Article 7336, V. A. C. S., providing the 

"split-payment plan" for taxee. Your question in effect is whether 

Article 7336, supra, alters the right of a taxpayer to pay his taxes 

on one tract of land, which was separately assessed for taxea, without 

paying his taxes on other separately aeseaeed tracts. Article 7336 reads 

in part as follows: 

"(a) If any person shall pay, on or before November 

thirtieth of the year for which their assessment ia made, 

one-half (l/2) of the taxes imposed by law on him or his 

property, then he shall have until and including the thirtieth day of the succeeding June, within which to pay the 

other one-half (l/2) of his said taxes without penalty or 

interest thereon. 

"If said taxpayer, after paying said one-half (l/2) 

of his taxes on or before November thirtieth, as hereinbefore provided, shall fail or refuse to pay, on or before 

June thirtieth next succeeding said November, the other 

one-half (l/2) of his said taxes, a penalty of eight (8qb) 

per cent of the amount of said unpaid taxes shall accrue 

thereon." 

We find no language in Article 7336, supra, which indicates 

a legislative intention to change the rule laid down in Richey vs. Moor, 

supra. We agree with your statement that Article 7336, supra, was enacted 

for the purpose of further aiding property owners in paying their taxes 

and does not take away from them any rights they had under the rule as 

announced in Richey vs. Moor, supra. 

We concur with your opinion that where a person has paid the 

first half of the taxes assessed against a number of separately rendered 

and valued tracts under Article 7336, supra, he is nevertheless, entitled 

to pay the second installment of said taxes on only one of the tracts if 

he so desires. 

We trust that we have satisfactorily answered your inquiry. 

Yours very truly 

APPROVED APR 28, 1943 ATTORNEY GENERAL OF TEXAS 

/s/ Gerald C. Mann By /s/ Lee Shoptaw 

Lee Shoptaw 

ATTORNEY GENERAL OF TEXAS Assistant 

Ls:mw:lm APPROVED OPINION COMMITTEE BY /s/ BWB CHAIRMAN