-0FFICEOFTHEATTORNEYGENERALOFTEXAS AUSTIN ~~OVERSEUERS *l-rIxwEY GENERAL 4

Ecmoroblo f’.2. \:URSOR,Jr. County dttorricy :harton Comty 'ihorton, %?xzi3

request f followa: i% how your~sacmble~?& 5. ?Auisda, Jr., Pace 23

**tmo~ati of**  taxes hsoo accuziulPlted on tho rf0gert.y during this goriod of tim. ?hO boy lo now do-.;., 3lx3u3 or pyinp off tha tax98 out of **hi3** emy pay~snrt the question erfoss %s.to tha csount of **pn3lti03, ht0r88t3**  **3na 003t3**  **th3t d.i**  **tie** oherpxl %Eirinot his. nICo~ not ?&ieve that this oltt:otion would ooiituunder t&3 term of tarticie 7535j of the Reviscxl Sattites for the rcsscn thct the boy has GO=rintO th3 ~Osse%siOa Of the le@ll title $G the lord shoe ha joined the ?Taug,howvsr It 1s possible that ha would corn Under tkrsfeXmJ cf ' ArtS0i.o V of the soldiers and 9allors Cio5.1-9elfef Act of lW3 an amendedan&os~oislly parO@aph (4) of mmon soo, ~hl.Chroads 68 follogor UO penel.ty for Eon-Feymsnt or Taxa - Interest Li~difHL Wenevar~ say tar or-asaesnmnt shaY.1not be p&l &GII dUG, sUOht%XOXoS@OsBWm dtIOand U~pazd shalS bear inteyost until. ~018.at the rate of 6

**MT~T~ IS**  **n0 t;u03ti0n**  **4r 8**  **rarw ~0xmti02~**  ox h~fcrraoZorruawsale for tsxea ns thetexes will,. ho F%id volun,t%Pfiy,~huWV%r th%T%ZCOll8OtOZ' 18 anxiouo that the boy ba aoaordoa awry r&ht to which ho ka~sntit.lQa to 1e&Sll.y. Ple%r;Osdvise aitabout tt;fs at ycur wrliest conv~nieace.~ .:: i You are oorrcct In your boliei that this s$tuation 1 is not GQVcredby:mrtiole 73364, V.A.C.S. The aeteriel ports of this artiola %x-e;

"There iS hemby releesed to all embers of tha Amcd A~roee cf tha United Stutas of Azwrlael

011 inter&t snd pondties 6ocrtd.Eg cub-~ tkvk~ to thaLi entry inta cuoh sorvlce, OS;;Fate Zitdcouaty ad vcroras texee on prorort -----yrw:, lated on tbo tm rolls of any oocnty in tEw2o of my Of nuch xxkorn of 2t:o Hxeri Form0 i'

. . . @of to ~~y-EEGi~oln::~f~ such ;xxxi FOXGCS

. . . . ;~oonor3blo ?A 0. mns0n Jr., Pa@3 3 

## provieing

thattFerolo33a

ofsuch kJt%reGt anfi penaltleo r?hall bxtend for tho dufst ion of Xorld’ : cw 11, and p2ovidIa~ that the mspoctlva zie~2bsrs” of such Arm% Fo~orces

. , . . ahall be allose% a prior3 of cot to oxceod Six (0) rsoufhs after the cesi3ntLon of hostilitiQ% in vailoh to gay without penalty end interest thclr tszee which have ao**OrU3& ZJn8**  **%!liCh 3hzll**  **3cCrU3 b,~r@**  **t&O** duration of tlm :sax.* (Zzqhseie ours) As we 90into% out in opinion No. C4540, wh&‘5: p0rGOn is (0)~a mti!i&r o,f the Armd 3’020FcQB of the UnPted Stctc$ of r’mzlco or their auxilisriac, or a wmber of ths ~m3odForce8
~oserve ot thofr cuxillcri~s, end (b) prPor to the tim such pemon j0ir.M 8830, ~(0) there iYSFl I2&3d in his 23caaOnthe ttlx rolls 

### oftho aounty property subjeot to advolore~ kams, and. (d) said ed valori-rj; taxes, subsequent tc such cntr in&~ the shove xzenttoned foroes, bsoaote~dolir,queat, then (,e7 all 

### ldaxcst
**ena** ~enaltien on ssld duSinc;uent **tam5 vioulb**  **be rclooeoa**  **by** operation or. ssid Art&lo 73j3Bj to said pweon fox tho duration **of the**  **~9~~3na for**  **not ~JO~PB** **th30 air**  **m03tb3 3rm**  **tilt 3e3~3te0n**  **or ho0tilftk3.**  Ih.that oplnian amfurther held that t&e meloaso does~not apply to the costs ~wblohacome% in comcctfon tlth &old texos. Shoe the FTOJ‘F3Xty Ill :uetstion %oos n* 3m3eti thercquiremnts wtj out in this statute, gortiaulcrly ln ttat it W36not, liatuG on tile tex, rolla Lntkic new OftkI3.s **E3Z&C PriOl--**  **t0 th3**  **ti.iOQ be**  **jOir,Qb the**  **%Vy, IX?**  **be&ef$t8 C3Xl**  **30 ’** **0TXl8 t0**  hti thereunder.

It would appolr, that Artlole V OI!thi 9oldiers* an& Sulloro~ Civil Relief act (SC U.S.C.A. 38~. 560, et seq.), in llk:aaim lititod in its cp&icutiont AMole reads; in pert;; Baragreyh (I) of th&~

*fThaproPistons of this se&ion shell epply W,QJI any taxes **OX** kxmxmants

.. ‘

. . vihether falling due prior to or durPn(! the period of mtlitary sorviae, inrospf3ct of

. . . . rcsl propmty wned and oacugiod

. . . . by a parson in mllftary ~orvice or his dependents at tho co.~zYoncozmt OShis