OFFICE OF **THE** ATTORNEY GENERAL OF **TEXAS** 

### AUSTIN

Eonorable L. b’

. Eartarlftlgl CountyAttorney Jefferron County Belwaont, Teqas DearSir:

Under 

### date of QU. eubtit of thin Department for the opinion a, whiob wequote from your letters thla Bill,, oaa npIndeby proper resolutiona

, (A) kl;lOW 

### a d~I#OOUXlt 

### paymentof 

## a clpllt payl paymentof the eeaoad t tar? rn otherwards, 

### oan en Inde a diroount on split paymento s

### eaduit taxes? 

### f Selrtion 3 in anymannerapply to

te taxes, I rerpeottruct1on OSthe AOO 

### in raferencta to split paymentof **Oountp**

### andWats taxes. 

### (A) Under

### t&e pro~ielans of this Aot 

### GM &dlso~un* be 

### aIlowea on the 

### fircet 

## payment mado under a split 

## payment

of Bate sad Countytaxan? (B) Cana diaoount be albred on 

### t&e aeaond half paymentof a **split** 

### paymentof OouLtty and state tarea?”

## 574

The answer to both subdivisions (A) snd (B) oi’ your first Queatlon iurm upon the single issue 

### of the applicability of ’ subsection (c), ‘action 3, ?enate Bill 402, Acts heguler session, 46th :eglslcture, being i.I%lCle 7336, as wended, ~ernon*s Annotated Clvii ?;tatutes, to Independent school dlstrlots. This krtlole, as an ectlrety, allows a split-paymnt of taxes generally, the first hnlf to be p&id on 

### or before ??ovexbcr 30th of a gfven ,tex year and the last halt on or before July lnt o: the following year, and pro

### vides for a~ 2$ penalty on rhls last installment If not paid when due. It 1~ rurther provided that if taxes are not peid la thla mimer and althin this tine, then such tares will become del.inGuent if not paid prior to E‘ebruary 1st of the year succeeding the year whenthe assessment rolls are returned, andwill carry certain graduated penalties cf 

### froml$ to 2$ for the month ct February through the wnth of July. The particular portion of the Artlole with whloh we cre conoerned here , Fubdfvision (0) , provides that when the toregoing split-payment plan of tax payments is adopted, dlsoounts shall be allowed for prompt payment es follows:

“(a) If one-half (l/2) of such ad velorem taxes have been paid on or before November thirtieth of the year in which the eeme

### are assessed, the discount8 herein **pro** 

### vided for shall be effeotlve ahd shall apply to the last half of the ad velorem taxes lf paid ninety (QO), sixty (60), and thirty (30) days, respeotively, prior to the rlret day of July, when the samebeoone delinquent as herein provided; but such discount shall not apply to the first half oT such tams If the samehave bmenpaid on or **betore** Moveabberthirtieth of the year in which suoh easesemant Is made.* For aught that appears in the ioregolng provisions of Artlola 7336, aa mended, Vernon’s Annotated Civil Ftatutas, oonslderad in its entirety, the ao-aelled split-payment plan of tax payments would be applicable to the taxes of independent school dlstriots and the discount featurs of Subaectlon (0) would be evelleble, beceuse the loneuage of the statute 1s broad an4 general in scope so as to oomprehend all poll taxes and all ad velorem .taxes.

But these statutory provisions mst be coneldered in aonmotion with those of Section 1, Senate Bill 402, .kota, Regular Session, 46th Leglalature, nowArtlole 70576, Vernon’s hnnotated Civil statutes, allowing the oonstitutional dieoouut for proltpt payment of taxes due va~rlous polftioal subdIvisiona and taxing dlotrlcts of the ftate, including Independent aohool districts, if 

### endwhen the governing body oi such alatrlots and aubdlvlslons adopts aueh dlsCount feature, but further providing, that *in no event shall thessmeapply to split-payment of taxes." This speolflo prohibition

mustigovern the general provisions of ~ubdlvlslon (0). hrtiols 7336, Vernon’6 ¬ated Civil Statutes, allowing the dfsoount on the last Installment when taxes are paid on the split-payment plan. ~4noe it is too plain for further disousalon that the latter proti~i0n can htiv6 ~0 tippltcati0n 60 ina9p4na4d school amri0ts.ana 

### ~0aieO0m 44n be allowed 

### tax44 of independent sohool .afstrimt, psla under the split-payment plan) avon thou&hthe govsrning b0ap 

### of suoh 

### ina4ppenaentschool aistriot ordsrs the allowanob OSsuoh dlsoount Ecnerally.

But we do not man to hereby hold that lna49enaent eohool districts oannot elect, by proper order of its board or trusteas, to adopt the other provisions o? Xrt5.014 7336, Vernon@6 Annotated Civil Statutes, regarding ths payment or tax48. For a full ais0u4- sion oi this yuaetion, w4 enclosa herewith oopy of Opinion MO. O-1352, dlreoted to Hon. L. h. 

### Koodu, State Superintendent of Public Instruction,Your eeoond inquiry relates to tha appltostion of SubdiviSion IO), ~rtlols 7336, V4rnon1a Annotated Clvll Statuta8, to State and county ad valorem taxes. This Department, in opinion 130.O-1187 to Eonorabla Oeo. II. Sheppard, Couptrollsr of Pub110 Aooountts, held that, under the Statut,es dlsoussed in this opinion, the aisoount ror promgt payment will be allowed on the last lnstallmsnt or state ad oaloram taxo4, paid on the ro-4alled~,,~pl.it-payment plau, but will not b4 

### d;ll@wsa on either lnstallasnt of oounty ad valomm tares when so,paid. This opinion furnlrhso a speolrlo amwor to your gu64tion, and WIaccordingly enolosa a **oopy**thereof for your convenlenoe and information.

Yrustlne w4have satiafaotorlly answered your inqulrlee, 

### weare
Yours very truly
ATTOm C-L OF TSXAS



### AP

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