OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Eonorable L. b’. Eartarlftlgl 

County Attorney 

Jefferron County 

Belwaont , Teqas 

Dear Sir: 

Under date of QU. eubtit 

of thin Department 

for the opinion 

a, whiob we quote from 

your letters 

thla Bill,, oaa np Indeby proper resolutiona 

, (A) kl;lOW a d~I#OOUXlt 

payment of a clpllt payl p a yment o f the eea o a d 

t ta r ? r n o ther wa r ds, 

oan en Inde 

a diroount on split payment o s 

eaduit 

taxes? 

f Selrtion 3 in any manner apply to 

te taxes, I rerpeottruct1on OS the AOO 

in raferencta to split payment of Oountp and Wats 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 County taxan? (B) Can a diaoount be albred on 

t&e aeaond half payment of a split payment of 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 provides 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 

when the assessment rolls are returned, and will carry certain graduated penalties cf from l$ to 2$ for the month ct February through 

the wnth of July. The particular portion of the Artlole with whloh 

we cre conoerned here , Fubdf vision (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 provided 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 same beoone delinquent as herein provided; but such discount shall not apply to the first 

half oT such tams If the same have bmen paid on or betore 

Moveabber thirtieth 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, now Artlole 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 end when the 

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

musti govern 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 

~0 aieO0m 44n be allowed tax44 of independent sohool .afstrimt, 

psla under the split-payment plan ) avon thou&h the govsrning b0ap 

of suoh ina4ppenaent school aistriot ordsrs the allowanob OS suoh 

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 WI accordingly enolosa a oopy thereof 

for your convenlenoe and information. 

Yrustlne w4 have satiafaotorlly answered your inqulrlee, 

we are 

Yours very truly 

ATTOm C-L OF TSXAS 

AP 

ATTOB;lEY GW3,RAL OF TIEX,4~