OFFlCE OF THE AITORNEY GENERAL, OF TEXAS 

AUSTIN 

BDnorub1.r Ross Dodghty; Jr. 

oounty .Atforne y 

UT816idr countyUveldr , Taxaa 

Opinion 100. O-&O?3 _- 

RI: May pamona, offnine an undlrld~& lntrrrst in osrtaln 

p?Oparty, a8 wall aa other 

propsrfty- individually, be 

entitled .to full remisalon _ 

of paoal0lrr and latrrrrt 

~andrr Eone8'~Bill 76, Aotr 

:. 47th Iagielatura , Regular .~ 

2>; 8ereion, by only paying 

2. the tata8 on the, property 

I,!;, ‘~’ ,’ .,,,- . : -’ ” jointly .omrd. 

We’ ham raoeired’ a r8qurpt iron you for an o&ion 

Tom tpia department. We quotr3rom~your requcrstf : 

Vh6 rollowlng qurntion' &iii ,ariean in this 

s oounty and har been submittad to ao,b 

~. Oollrotorr Srreral.~~peraons. own...iourY E 

the Tax 

eta. to1 

: . 

i i .-. 

grthor the8 ie, ~thrso pmon8 raoh own'an ondivldeb iity i.n tour lote, :M d lioh of 

this6 persona am-o.thrr proprrlbf mparatrly 

. and inda.pmdeatly nom thr.~-othrrrr.. tradar the86 

tcote ID it pirmissibls ,to~8llOr~tb.rr.prrsOn~ 

to puy all the taxes.apon the property uhioh 

thry all own together end ~to .giva thsa bhe . . 

bmailt or Aot 73361, VarnonL'# Aunotatrd Tsras 

8tatut68 (Aots 1943, 478h Logirlstorr., H. B. 

761, rslaaaing penalty and interest. 

Vhe86 pera& only wleh to pay the tams 

upon that propsrty~ in which they all owu an undivided interest and do ngt wiah.to pay the other 

taxer whhich they owe. 

!It ia my oplnlon that' Seobion 3. of the 

, 
tble Roadi Doughty, Jr., page 2 

above mentioned Aot 73361 answers 

and that all penalty end lntarest 

be deduatad unless l eoh oi said pereons pay all 

of the delinquent taxes rhioh eaoh owes. 

this question, 

should not 

*It seema to be well settled tihat kaoh 

traot or land in this stato Is liable only ror 

the.taxa6~agslnst It,' Riohle vs. Moor, 249 t3.w. 

272, and that in Texas taxes are assessed upon. 

indlrlduals by mason or their ownership of 

property rather than upon the real estate ltse&, 

Art. -7lSL 

~~"18 Is my unijerstanding iron the statute 

(73361) that under the Iaot situation above mentioned that these persons may ~y.~thr~;+upog 

the property whloh they own together and:Mll 

only hare;to pay a,.:pe.nalty of six par sent-, but 

I'would appreolets~knowlng your views on this 

matter. (r _ ,. I .A 

Thd applloable prori6lcm6?bf&tia66 Bill. 76, AO 

,eglrlature; Regular session; an:" i, 

~"seotlo~n~ 1. &let- ill .zLutcAb sk4i~~.peaaltiee 

that hava~-~aoarmedl'~n~.ell~. ad ralorem~~and~.poll .'taxes 

that wera U&Linquent. 0~4~: before.- Xuly,,-1, 19A0, &tie 

-the State, sny:‘uounty,~--.aosmon~ sohool~~dietrfot, road 

distriot,~~leoae improvement .distrlct, water GILprotemai-+ AlatrIo%; and~water oontrol and improvement .distrlot, Irrigation distriot, and other.dsfined,6ubdlvl6ion6 of the State (and, sabjaot to the 

provisions haroinbefore and herelasrter oontalned, 

suoh lnteiest and penalties on delinquant ad valorem 

and poll taxes due oitirs, towns, and rlllage6,~end 

speolal sohool Ulatrlots, and independent sohool 

dlstrlots,) shall be and the saw are hereby rsleased, provided said ad valorea and poll taxes are 

pald on or before lioorember 1, 194.l. . . . 

*. . . 

Veo. 3. Anyone drslrlng to pay at one tlms 

all the delinquent taxas for only one yaer wherein 

euoh taxes ari dalinquant for more than one year 

shall have the right to pay tha aama but withouti 

ts 

. 
:.: Fionorablr Ross Doughty, Jr., page 3 

renrisalon of penaltles and interest; provided, 

however, that any parsons arslllsg theseelras of 

the beneilf6 or thie,Aot shell ba required to pny 

', +.a11 delinquent ad valorea taxes due the State and 

oounty.~on any ap6olrlO pleor or proparty on whleh 

6uoh~taxa6 are delinquent before the peaaltlea 

and interest my be relea6ed as heniu prorldad; 

oondltfgped that a 6%~ per oent (6$) penalty on 

the totqL;amount dellnqaent ba paid on saoh property.’ 

Iu our opinion No. O-3657 we held: 

. 

:,; 

“18. is noted ~that in Section 1. thin is a 

geaere~l...zaleaeo.. ~of- 411. ~penaltlaa asd lntenst, 

If payment is made loa or before Eovember 1, 19.90. 

As ,w YISW the last oleuse In Seetlon 3 it do66 

not preeerre any part of the penalty and int6nst 

tharetoidre aooumuleted. It6 14~ 0r a pudty 

16 afresh. While the language oeed la perhaps 

not as olear. as might hare been used, we bellete 

thst ~Baotlon 3 was6 aeant t0 have this errrot: 

(lj if~more t&m one year*8 t6xrs are delinquent, 

tha taxpayer aiay not hsve.the benorit or thr Nlease it he papa for one year oply, or ii ha pays 

for any number. of yeqrs 1488 than all; and (2) ii 

he owes taxes delinquent on eereral pieOS4 Of 

property ho my elngle out cm pisca and pay the 

deU.nquent taxes 0664444d against it, without 

paying other delinquent ad valoru-.and poll taxas 

owing by him,.but.in 6uohe eaeo or thee paring 

only a part ot the delinquent taxes orb by hi.8 

‘7: ’ he will here to pay a 6$ peselty. . . ." 

Fj[ .j~ 

&-y 'We think the faots eubPLittod by you brine yomr 

i~propoeltlon within the eioond conolaelon expressed eld 

bj~", quoted above. You are, therefore, sespeotfu~y adtleod 

$K that it is oar opinion that the pereona, rrfrrrrd to ls 

!%I,: your request, and under the raote eabaltted in YOgoilr ra- 

: 

p:;' 

quest, nrquld be entitled to have the eccrusd prueltiee and 

interest remitted end released, provided the drlinouest 

~":~teXae are pald on or before November 1, 19U. but ro6ld 

'1: be subject to the 6$ penalty provided in Section 3 of 

b:, Bald HOUSE Bill 76. ~otir question is, accordingly, 

/ ! 

i ; 

:i : 

j ‘. ..! 

‘P 
anaware in tha negatl?e. 

mmw 

.Yours very tru4 

ATTToiZR’EY OlXERAL OF TEXAS 

&$?&.&qww rl 

81 lprold MoCracken 

A8si686n8 

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