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 ,arieanin 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,

### : Md l ioh of 

### this6persona 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, 478hLogirlstorr., H. B. 

### 761, rslaaaingpenalty 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 mentionedAot 73361 answers and that all penalty end lntarest be deduatad unless l eoh oi said pereons pay all of the delinquenttaxes 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 ownershipof propertyrather 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 personsmay ~y.~thr~;+upog the propertywhloh they own togetherand: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 -theState, sny:‘uounty,~--.aosmon~ sohool~~dietrfot,

road distriot,~~leoae

improvement

.distrlct,

water GILprotemai-+

AlatrIo%; and~wateroontroland improvement .distrlot,

Irrigation

distriot,and other.dsfined,6ubdlvl6ion6 of the State (and, sabjaot to the provisionsharoinbefore and herelasrteroontalned, suoh lnteiest and penaltieson delinquantad 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 dalinquantfor more than one year shall have the right to pay tha aama but withouti ts

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

renrisalon

of penaltlesand interest; provided, however, that any parsonsarslllsg theseelras

of the beneilf6 or thie,Aotshellba required to pny ', +.a11 delinquentad valorea taxesdue the Stateand oounty.~on

any ap6olrlOpleoror proparty on whleh 6uoh~taxa6are delinquent before the peaaltlea and interest my be relea6ed as heniu prorldad; oondltfgpedthat a 6%~ per oent (6$)penaltyon the totqL;amount

dellnqaent

ba paid on saoh property.’ Iu our opinionNo. 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 loaor before Eovember

1, 19.90. As ,w YISW the last oleuseIn Seetlon 3 it do66 not preeerre any part of thepenaltyand 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 taxpayeraiay

not hsve.the

benorit

or thr Nlease it he papa for one year oply, or ii ha pays for any number.

of yeqrs 1488 

### thanall; and (2) ii he owes taxes delinquent on eereral

pieOS4 Of propertyho my elngle out cm piscaand pay the deU.nquenttaxes 0664444dagainst it, without paying other delinquent ad valoru-.and

poll taxas owing by him,.but.in6uohe eaeo

### or thee paring only a part ot the delinquent taxes orb by hi.8 he will here to pay a 6$ peselty.
. . ." ‘7: ’ Fj[ .j~ &-y 'Wethink the faots eubPLittod by you brine yomr i~propoeltlon

within the eioond conolaelon expressed eld bj~", quotedabove. 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 November1, 19U. but ro6ld '1: be subject to the 6$ penalty provided in Section 3 of b:, Bald HOUSE Bill 76. ~otir questionis, accordingly, / !
i ;

:i : j ‘

. ..!

‘ Panaware in tha negatl?e.

mmw **.Yours** very tru4
ATTToiZR’ EY OlXERALOF TEXAS 

## &$?&.&qww rl 81 lprold MoCracken

A8si686n8

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