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OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Jam.6 VI. Strawi 

Oounty Attorney _ 

Ulllrm~ Ooullty 

Baymondrllle, Texan 

Dear s1ra 

oontrol and improvement dlsttilot, irrigation 

dlstrlot, and other defined subdlvleiona ofthe State (and, subjeot to tho provisions herdinbefore titid~herelnafter oontained, euah interest 

and penalties on delinquent ad valorem and poll 

taxes due oitlea, townn, and villages, and speolal 

sohool.dlatrlote, and independent eohool districts.,) 

shall be and the earn are hereby released, prwlded 
Honorable J's W. Stram - Page 2 

said ad valorem and po3.I taxes are paid on 

or berae November 1, 1945. It 18 protided 

that t&s prarisions herso? shall not apply 

to oltlea, towns, and rlllages, and spsoid 

sohool dlstrlot, or lndspsndsst s&o01 ,dla-. 

trlots, unless and'untll the gwerniug body 

O? any 8usk olty, faan, or village, er speolal 

8ollool dlstxlot; or Independent sohool~dlstrlot 

finds that uausoal cm l xaessl~e derault ln the 

p6pttent O? ad,yalorsrs and poll tares has ooourred, 

and that an ext&nslon or time for the payment 

of such dsllnpm~ adyalorem and poll taxes 

will promte~sml aooelerate ths eolleatlon $hereo?, whereupon woh governlug body shall adopt a 

resolution or cirdlxmnserldenolng saoh ilndlng, 

and upon the rsoordlng o? such llndlngs o? raot 

the prwlaloxs of this Aat shall brS lx roll ?Oros 

and sireat as te any suoh olty, town, sr ril- i 

loge, or spsblal sohool dlstris.t~, or independent 

sohool distrlctr It18 hersby~ 6Qrsssly and 

spsol?loaIIy provided that penalties snd lntersst 

herein releasdd arts releamb only on deIlnquent 

ad m&lorfna and poll taxes and on no other taxes.6 

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You will note that the effsot o? this artiols is ,'.' 

restrioted In unmistakable tez%s to wall interest and penalties that have aoeruad on all a& Yalorea tares that were ',. ~I~

dellnqaent in or'befors July 1. 1940".'., 

This~'8st.:?urthex provides that shek ,lnterest and 

penaIt.188 shsll'be rlaittad only lr the ad oalorwa and poll 

j'.,~ ~: 

taxes against whlsh they have aoorued srs'pald on or bet666 '~. ,.~ 

Noreabsr 1 194l. The fast that the delinquent taxpayer has 

ontll the iatter.date to take advantagb o? ths.reialSSlOIX doea ~; 

not extend ths~slaas o? penalties and interest included within .~ '.' : 

the soope of the~lsglslatlon, and interest and penaltlss aosrulng against taxes whlah beosme dellnquant atany time a?tsr .: : 

July 1, 1940 are tiotlnoluded. 

There?ore, it 1s the opinion o? this departmeat. 

and you are so respeot?uI.ly advised, that.p?naltias aud 

iutsrest only on ad valoreat and poll taxers whloh bsoam 
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Honorable Jsmes?I.Strawn -Paga 3 

delinquent onor before July 1, 1940, and whloh were paid '. 

on or before Norember 1, 194l, were remittsd by the prorlaions of Artlols'73361. Taxes for t&s pear 1940,were neither 

due nor dellnqueat on July 1, 1940, and taxes ?or that year obrlously are not smbraoed In the Aot. It r0u0w8 that taxes 

for the year 1940, whleh beoame delinquent fn 1941, are 

subjeot to the~~usual penrltlea and interest. 

Trustln~'that ws hare fully answered your lnqulry, 

we are 

Youri very truly 

ATTORHZY GXHERAL OF T!EXAS 

Pkif:FS 

Peter ?bnleoeloo 

.Assletant 

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