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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 subdlvleionaofthe State (and, subjeotto tho provisionsherdinbefore titid~herelnafter oontained,euah interest and penalties on delinquentad valorem and poll taxes due oitlea, townn, and villages, and speolal sohool.dlatrlote,

and independenteohool districts.,) shall be and the earn are hereby released, prwldedHonorable 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 prarisionsherso? shall not apply to oltlea, towns, and rlllages, and spsoid sohool dlstrlot,or lndspsndssts&o01 **,dla-.** trlots, unless and'untll the gwerniug body O? any 8usk olty, faan, or village, **er** speolal 8ollool dlstxlot; or Independentsohool~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 aooelerateths eolleatlon$hereo?, whereupon woh governlugbody shall adopt a resolution

### or cirdlxmnse rldenolngsaoh 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 penaltiessnd lntersst herein releasdd arts 

### releamb only on deIlnquent ad m&lorfna

and poll taxes and on no other taxes.6 ,. 1 !

i ;, ii

You will note that the **effsot** o? this artiols is ,'.' restriotedIn unmistakabletez%s to wall interest**and** penalties that have aoeruad on all a& Yalorea tares 

### that were ',. ~I~!.: dellnqaentin or'beforsJuly 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 delinquenttaxpayerhas ontll the iatter.dateto take advantagbo? ths.reialSSlOIX doea ~; not extend ths~slaas o? penalties and interest includedwithin .~'.' : the soope of the~lsglslatlon, **and** interestand penaltlssaosrulng against taxes whlah beosme dellnquantatany 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\ 

## .” 42

Honorable Jsmes?I.Strawn -Paga 3

delinquentonor before July 1, 1940, **and** whloh were paid '. on or before Norember 1, 194l, were remittsdby the prorl

### aionsof Artlols'73361. Taxes for t&s pear 1940,wereneither 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 delinquentfn 1941, are subjeot to the~~usual penrltleaand interest. Trustln~'that

ws hare fully answeredyour lnqulry, we are Youri very truly ATTORHZYGXHERAL OF T!EXAS

Pkif:FS Peter ?bnleoeloo .Assletant

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