-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 

ooiitu under t&3 term of tarticie 7535j of the Reviscxl Sattites for the rcsscn thct the boy has 

GO=r intO 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 tkrs feXmJ cf 

ArtS0i.o V of the soldiers and 9allors Cio5.1-9elfef ' 

Act of lW3 an amended an& os~oislly parO@aph 

(4) of mmon soo, ~hl.Ch roads 68 follogor UO 

penel.ty for Eon-Feymsnt or Taxa - Interest Li~difHL 

Wenevar~ say tar or-asaesnmnt shaY.1 not be p&l 

&GII dUG, sUOh t%X OX oS@OsBWm dtIO and U~pazd 

shalS bear inteyost until. ~018. at the rate of 6 

MT~T~ IS n0 t;u03ti0n 4r 8 rarw ~0xmti02~ 

ox h~fcrraoZorruaw sale for tsxea ns thetexes will,. 

ho F%id volun,t%Pfiy,~huWV%r th% T%Z COll8OtOZ' 18 

anxiouo that the boy ba aoaordoa awry r&ht to 

which ho ka~sntit.lQa to 1e&Sll.y. Ple%r;O sdvise 

ait about tt;fs at ycur wrliest conv~nieace.~ 

.:: 

i You are oorrcct In your boliei that this s$tuation 

1 is not GQVcred by: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 

Zitd -----yrw:, couaty ad vcr oras texee on prorort 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 that tFe rolo33a of such kJt%reGt anfi 

penaltleo r?hall bxtend for tho d ufst 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 aoOrU3& 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 ~m3od Force8 

~oserve ot thofr cuxillcri~s, end (b) prPor to the tim such 

pemon j0ir.M 8830, ~(0) there iYSFl I2&3d in his 23caa On the ttlx 

rolls of tho aounty property subjeot to ad volore~ kams, and. 

(d) said ed valori-rj; taxes, subsequent tc such cntr in&~ the 

shove xzenttoned foroes, bsoaote~dolir,queat, then (,e 7 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 am further held that t&e meloaso does~ not apply to the costs ~wbloh acome% in comcctfon 

tlth &old texos. Shoe the FTOJ‘F3Xty Ill :uetstion %oos n* 3m3eti 

the rcquiremnts wtj out in this statute, gortiaulcrly ln ttat 

it W36 not, liatuG on tile tex, rolla Ln tkic new Of tkI3.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&~ 

*fTha proPistons 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 OS his