91 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Y!ayne Lafevre 

County Auditor 

Clay County 

Henrietta, Texas 

Dear Sir: 

T!e have received an your letter of hpril 7, 

1943, in which you r this department as to 

whether penalty and llnquent real and personal property ta owned by a person in 

the military ser 

y has deoided that in case 

the federal war power the 

o, O-4646; opinion NO. .0-5165. 

ne the Soldiers* and Leilorst 

he aGplioable portions reed as 

) The provisions of this section shall 

es or essassmants whether general or 

n taxes on inaoue whether falling 

uring the period of military service, 

personal property, money, or credits, or 

owned and occupied for dwelling, proressional, business, or agricultural purposes by a person 

in military service or his dependents at the co.:aenoement of his period of military service and still so 

occupied by his depentients or e,%ploy,zes are not paid. 
Ffonorabla Xayne Larevre, Page 2. 

“(2) No sale of such property shall be made to 

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 a period axtanding not mora than six months after the termination of 

the period or mllltarg ssrtios of such person. 

“(3) Khan by law 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 corPlnenoe an aotion to redeem suoh 

property, et any time not later than six months atter 

the termination of such service, but in no case later 

than six months after the date when this act ceases to 

be in force; but this shall not be taken to shorten 

any period, now or 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 6 per 

centua per annura, and no other penalty or interest 

shall be incurred by reason or such nonpayment. Any 

lien ror such unpaid taxas or assessment shall also 

Occlude suoh Snterest thereon. 

v’sec. 700. (1) A pt!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 such cblip,ation or liebility or to pay such tax or 

assessment has not been materiall:: affected by reason 

oi hi3 military sarvice, meg grant the follov:ing relief: 
Honorable Wayne Lafavre, Page 3. 

n 

. . . . 

*(b) In the ceae of any other obligation, liablllty, 

tax, or aseassmsnt, a etap or the 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 made after 

such aervlae, for :L period cf tin; equal to the period 

or military servlas oi:the epplicant or any part of suah 

period, subject to peytnent 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 may be presarlbed for auah obllga- 

, liability, tax, or aeaeeemant, il paid when due, 

and subject to suah other terms as nag be just. 

“(21 ‘Ashen any aourt has granted a stay ae provided 

in this asation no fine or penalty shall aaarue during 

the period the terms and condltlonr of such stay are 

com_ollad with by mason 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 a tax or ameBBmant when past due ahall bear interest at the rate of 6 per 

aentum par mnum but that no othar penalty or interest shall be 

incurred. ‘This provision auperaedes the penaltie~a to be applied 

in aaoordanae with Art, 7336 8. A. C. S. However you will note 

that Sea, 500 and the subseations thereto are United in their’ 

application to taxes or assessment8 In reepect 0r personal property, money, or credits, or real property-owned aid oacuplid 

for dwelling, profeesional, bueinsse or 3griCUltUral prUpOst3S 

by a peraon in nilitary service or hia dependents at the aommencement of his nilltary service and still ao oaaupied by hgs 

deuendents or emloreea. ( 2mphasis ours. 

Thie section does not provide any relier a8alnst penalties and interest acc~lng on delinquent real properly taxes 

by vlrtus ,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. 
’ 94 

, 

Honorable yfayne Larevre’, Page & 

Turning to a consideration of Sea, 700 (l), snbsaaMona (1) (b) and (2), which grant further relier, we rind 

that the parson in military sariice must make application to 

a court ror the reller provided whlah may be granted 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. 7336 V. A. C. S., but merely grant 

the propsr court the dlacretlonary power to fix a just rate 

or Interest when it8 juriadiotion attaches. 

You are advised therefore that no Ieaaltiee or Interest 

exceeding 6 par asntula per annum may be 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 pariod of military sarviaa or when said property la not et111 80 

oacuplsd by his dependants or employeea. 

Vary truly ymrs 

Woodrow Edwarde 

Asalatant