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OFFICE OFTHEATTORNEY GENERAL OFTEXAS AUSTIN

Honorable Y!ayneLafevre County Auditor Clay County Henrietta, Texas Dear Sir:

T!ehave received an your letter of hpril 7, 1943, in which you r this department as to whether penalty and llnquent real andpersonal property ta ownedby aperson in the military ser yhas deoided that in case the federal war power the o, O-4646; opinion NO..0-5165. nethe Soldiers* and Leilorst he aGplioable portions reed as
)The provisions of this section shall es or essassmants whether general or ntaxes on inaoue whether falling uring the period ofmilitary service, personal property, money, or credits, or owned and occupied for dwelling, proressional, business, or agricultural purposes byaperson in military service or his dependents at the co.:aenoement of his period of military service and still so occupied byhis depentients or e,%ploy,zes are not paid.Ffonorabla Xayne Larevre, Page 2.

“(2) Nosale of such property shall bemadeto enforce the oollection of such tax or as3easmect, or any proceeding or action ror such purpoee oormenced, except upon leeve of court granted upon applioation made thereror by the collector of taxes or other orricer whose duty it is to enforae the oollection of’taxes or assesszwmts. The court thereupon, unless in Its opinion the ability of the person in military service to pay anch t?xas or assessments ia not materially artacted by reaaon of such servioe, may stay such proceedings or such sale, as provided in this Act, for aperiod axtanding not mora than six months after the termination of the period or mllltarg ssrtios of such person.



### “(3) Khanbylaw suoh property nay be sold or farreited to enforce the oollaation of auoh tax or assessment, such person in military service shall have the rlSht to redaem or corPlnenoean aotion to redeem suoh property, et any time not later than six months atter the termination of such service, but in nocase later than six months after the date when this act ceases to be in force; but this shall not betaken to shorten any period, nowor hereafter provided by the laws of any Stste or Territory for such redemption. *(&) li’hanever my tax or‘asaeesmeat shall not be paid when due, such tax or aassssment~ due and unpaid shall bear interest until paid at the rate of 6per centua per annura, and noother penalty or interest shall be incurred byreason or such nonpayment. Any lien ror such unpaid taxas or assessment shall also Occlude suoh Snterest thereon.

v’sec. 700. (1) Apt!rson may, et any tine during, hi8 o?riod of milltsrp service or within six months thereafter, apply to a court for relief in respect 

### 0r any obligation or liabiiity incurred by suah piirson prior to his teriod of military ssrvioe or in respect of any tax. cr e:jsessment vrhether f%Lling due prior to or durI-, i:is period of military servioe. Tha court, utter appropriate notice and hearing, unJ,ess in its opinion the ability of the applicant to oomply with the terms ci suchcblip,ation or liebility or to pay such tax or assessment has not been materiall:: affected byreason oi hi3 military sarvice, meggrant the follov:ing relief:Honorable WayneLafavre, Page 

### 3.

n

. . . . *(b) In the ceae of any other obligation, liablllty, tax, or aseassmsnt, aetap 

## orthe 

## anr0rO8lPsilt thereor during the apTlicant*s period of:military sarvica and, fros the date or tarsination or such period of military servioe, or iron the date of appLiaation if madeafter such aervlae, for :Lperiod cf tin; equal to the period or military servlas oi:the epplicant or any part of suah period, subject topeytnent of the balance of prinolpal and aaauaulated Interest due and unpaid at the date of terainatloa or such period or .nllitary aervfae or the date of appl%ftiiik, as the case hay be, ln equal perlodla Installments during such extended period at suah i;i; or interest as maybe presarlbed for auah obllga-

, liability, tax, or aeaeeemant, il paid whendue, and subject to suah other terms as nag bejust.

“(21 ‘Ashenany aourt has granted astay ae provided in this asation nofine or penalty shall aaarue during the period the terms and condltlonr of such stay are com_ollad with bymason of failure tc aomply with the tarma or conditions of the obligation, liability, tax, or assessment in respeot of whloh such stay was granted.” Sea. 

### 500(4) spsoifically provides that atax or ameBBmant whenpast due ahall bear interest at the rate of 

### 6per aentum par mnum but that noothar penalty or interest shall be incurred. ‘This provision auperaedes the penaltie~a to be applied in aaoordanae with Art, 

### 73368. A. C. S. However youwill note that Sea, 500 and the subseations thereto are United in their’ application to taxes or assessment8 In reepect 

## 0rpersonal property, money, orcredits, or real property-owned aid oacuplid for dwelling, profeesional, bueinsse or **3griCUltUral prUpOst3S**  by aperaon in nilitary service or hia dependents at the aommencement ofhis nilltary service and still ao oaaupied byhgs deuendents or emloreea. (2mphasis ours.

Thie **section** does not provide any relier a8alnst penalties and interest **acc~lng** ondelinquent real properly taxes byvlrtus ,or Art. 7335 V.

... c, s. ii the person la ailltary service did not rulrlll the preearibed aondifione set out in Sec. 

### 500 **(1) or**  the Act.’

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,

Honorable yfayne Larevre’, Page &

Turning to a consideration of Sea, 700 (l), snbsaaMona (1) (b) and (2), which grant further relier, werind that the parson in military sariice mustmakeapplication to a court ror the reller provided whlah may begranted at the dlacretlon or the court. Thla saatlon and the subssotions thereto do not inhibit the i~apoaltlon of psnaltiae and interest aa provided for in Art. 7336V.A. C. S., butmerely grant the propsr court the dlacretlonary power to fix ajust rate or Interest when it8 juriadiotion attaches.

Youare advised therefore that noIeaaltiee orInterest exceeding 6par asntula per annummaybe asesseed against delinquent tnxas In rsspeat of personal property, money, or oradits, whether falling due prior to or during the period of mtlltary aerrlce. However, the schedule of oenal’tiae and interest provtded in Art. 7336 V.A, c. S., ahall apply to delinquent real property taxes rhen the psreon in nllitary aervler did not own and occupy his real property for dwellfng, pro~esalonal, buainesa or agricultural purposes, at the commencement of hia pariodof military sarviaa or when said property la not et111 80 oacuplsd byhis dependants or employeea. Vary truly ymrs

WoodrowEdwarde Asalatant