* . 

Honorable George H. Sheppard 

Comptroller of Public Accounts 

Austin, Texas 

Dear Sir: Opinion No. O-2968 

Re: The penalty to be charged a dellnquent tax payer, interpreting House 

Bill No. 76, Forty-seventh Legislature. 

In your letter of July 1, 1941, you request our 

oplnlon In response to the following questions: 

"A renders three tracts of land on which the 

taxes are delinquent for two years. On the assessment for the real estate each year he also 

rendered personal property valued at $1,000 as 

well as poll taxes for himself and wife. The 

personal property taxes, also the poll taxes are 

delinquent and appear on the delinquent tax records with the real estate. 

"B holds a lien on one tract of the delinquent real estate and desires to pay the delinquent taxes due on the tract on which he holds 

a lien but refuses to pay the taxes on the other 

two pieces of property, also the taxes due on 

the personal property and poll taxes. Even 

though B pays all of the delinquent taxes due 

on this specific piece of land, would he not be 

required to pay a penalty of six per cent on the 

amount of taxes due on the tract of land on which 

he holds a lien? 

"A renders one tract of land and personal 

property valued at $1,000 for the years 1937, 

1938 and 1939 also poll taxes for himself and 

wife. The taxes on the real estate, personal 

property and poll taxes are delinquent for three 

years. B holds a lien on the tract of land and 

desires to pay all of the delinquent taxes due 

on the property but refuses to pay the personal 

property taxes and the poll taxes. Would the 

tax assessor-collector be authorized to accept 
Honorable George H. Sheppard, page 2 o-2968 

the payment on the land without collecting the 

penalty of six per cent referred to in House 

Bill 76, or should he charge the lien holder the 

six per cent because he Is not paying all of the 

delinquent ad valorem and poll taxes due by A." 

Sections 1 and 3 of said House Bill 76 read as follows: 

"Section 1. That all interest and penalties 

that have accrued on all ad valorem and poll 

taxes that were delinquent on or before July 1, 

1940, due the State, and county, common school 

district, road district, levee improvement district, water Improvement district, and water control and improvement dlstri.ct, irrigation district, and other defined subdlvlslons 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 distrlcts,snd independent school 

districts,) shall be and the same are hereby released, provlded said ad valorem and poll taxes 

are paid on or before November 1, 1941. It is 

provided that the provisions hereof shall not 

apply to cities, towns, and villages and special 

school districts, and independent school dlstricts, unless and until the governj,ng body of 

any such city, town, or village, or special school 

district, or independent school district finds 

that unusual or excessive default ln the payment 

of ad valorem and poll taxes has occurred, and 

that an extension of time for the payment of such 

delinquent ad valorem and poll taxes will promote 

and accelerate the collection thereof, whereupon 

such governing body shall. adopt a resolution or 

ordinance evidencing such finding, and upon the 

recording of such findings of fact the provisions 

of this Act shall be in full force and effect as 

to any such city, town, or village, or special 

school district, or independent school district. 

It is hereby expressly and specifically provided 

that penalties and Interest herein released are 

released only on delinquent ad velorem and poll 

taxes and on no other taxes." 

"Section j. Anyone desiring to pay at one 

time all the delinquent taxes for only one year 

wherein such taxes are delinquent for more than 

one year shall have the right to pay the same but 
. 

Honorable George H. Sheppard, page 3 o-2968 

without remission of penalties and Interest; provided, however, that any persons availing themselves of the benefits of this Act shall be required to pay all delinquent ad valorem taxes due 

the State and county on any specific piece of 

property on which such taxes are delinquent before the penalties and interest may be released 

as herein provided; conditioned that a six per 

cent (64%) penalty on the total amount delinquent 

be paid on such property." 

We will refer to our Opinion No. 0-3657 wherein we expressed the view that If a person owes taxes delinquent on 

several pieces of property he may single out one piece and pay 

the delinquent taxes assessed against it, if he does so of 

course, within the life of said House Bill 76, wlthout paglng other delinquent ad valorem and poll taxes owning by him 

;iLa4;;t in such acase he will have topay a six per cent (6$) 

. We answer your first question in the affirmative. 

In our opinion it does not make any difference whether then 

delinquent taxes are paid by the land owner or by the holder 

of a lien against the particular tract upon which the delinquent taxes are to be pald. It is of no concern to the State 

as to which of such parties pays the tax. 

Our answer to your second question is that the tax 

assessor-collector would not be authorized to accept the payment on the land wlthout collecting the penalty of six per 

cent (6%) referred to in House Bill 76 but that he should 

charge the lien holder the SIX per cent (6%) penalty levied 

in Section 3. From a full consideration of said Act we have 

reached the conclusion that It was the Intention of the Legislature to release all penalties and Interest if the tax payer 

would make payment of all delinquent ad valorem taxes owed by 

him, but that If he should choose to pay the delinquent taxes 

on a piece of property selected from among other pieces on 

which taxes also were delinquent he would have to pay a six 

per cent (6%) penalty on the amount of the delinquent taxes 

so paid on the selected property. Thus some inducement Is 

offered the tax payer who pays all the delinquent taxes on a 

part only of his property, but a heavier Inducement is offered 

if he ~111 pay all delinquent ad valorem taxes owed by him. 

In the last fact situation submitted by you the tax payer is 

paying on a specific piece of property, leaving other dellnquent ad valorem taxes unpald, and Tn our opinion falls within 

the six per cent (6%) levy of penalty made in Section 3. 

Since you mention delinquent poll taxes and to avoid any misunderstandlng with respect to that item, it would be well perhaps for us to express our view concerning the effect of House 

Bill 76 on delinquent poll tax penalty and interest. It 1s 
, 

Honorable George H. Sheppard, page 4 o-2968 

our opinion that House Bill No. 76 releases any and all such 

penalties and interest on delinquent poll taxes if such delinquent taxes are paid within the life of said Act. Nor does 

the six per cent (6%) penalty apply to delinquent poll taxes 

underang conditions. Hence, no penalty will be collected on 

delinquent poll taxes prior to November 2, 1941. 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

By s/Glenn R. Lewis 

Glenn R. Lewis 

Assistant 

GRL:db:wc 

APPROVED JULY 12, 1941 

s/Grover Sellers 

FIRST ASSISTANT 

ATTORNEY GENERAL 

Approved Opinion Committee By s/BWB Chairman