**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN**  GRC)bER SELLERS **~\TTORNCI**

GLNLRAL

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**.** orable George P. Iiudson countyAttornsy Jones County alson, Texas Dear Sir: OpinionNo. O-6124 RI: Are countlea/iaclcdsdiin the provisions 'S~&Mle

T-St ‘T b3vieea **civi** 255b,
to discountsto qthv3~lIl regard

tarpe em7 c You submit for the opif&&i this depart&e9 the questioncontained in your letteri&,Oc%ober 11, 1944; which letterwe quote as roiiowa: / ’ / \ j
< “He: Article 7265b *This articl6has to ~&WI&I discounts to taxpayers viz; 3$-2$- and'l$ for,themonth&of October, November a;d December reseectite~s.'andaiiects"taresdue the Stata of---"-- Texas and ali ~&er&n~l &a p'alftioal s~bdlvisionsma& taxing distrio%e ot Texas;,Qrovlded, h irrigation Cb$tr'lcts. le$.ee ,distriots.

water control &- owever, that I% tricts and other governme&$ subdivi&.ons,oitles and towns and ~rid8p?ndent'gchbol.diet~icts that such law shall not apply to such nam'ed ti'visfons

unless and until the governing

l bodias-reot eleo&~allow such discounts, etc. ;' i (eyu.ry'& counties included in thi.8 proviso? "\4. ';It is L& dainion that thev are not because counties litioal~s~dlvislona of the State and olitical ated b'iirst in the proviso. Drovislo,

z'this article affects State and governmeatal snd polit%al subdivisionsand taxing distriats, but the proviso omits political subdivisions and there are no court decisions to guide the governingbodies of counties, Some counties take advantage of the proviso in said article to continue to collect the full county taxes without giving the discounteenumerated in the Article while others interpret the law'to mean that countiesare not included in the , ::roviso,

hence no resolution is spread upon the minutes/ declaring no discounts are allowed. The point with ae is tnat I think that counties are not included in the proviso, because the r;ord 'Political'is omitted in the proviso*

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### GeorgeP. Hudson, page 2

*Kindly at your conveniencegive me ruling on such statute especiallycoveringwho can take advantage of such prov1so.v
We are called upon to construeArticle 7255b, v, i.. C. S., reading ae follows: *All taxpayersahall be allowed discounts for the payment of taxes due to the State and all governmental and politloal subdivisionsand taxing districts of the State, said discounts to be allowed under the rollowing conditions: (a) three (5$) 

### per cent discount on 

### ad valorem taxes due the 3tate or due any governmental or/ political subdivision or taxi if suoh taxes are paid ninety “i dietriot of the State, 90) days before the date when they would otherwise beoome delinquent; (b) two (23) per cent disaount 05 ad valorem taxse due the State or,.-. due any governmentalor political subdLvlsionor taxi distriot of the &ate if such taxes are paid sixty (60 T days before the date when they would otherwisebecome delinquent; (c) one (1%) per oent discount on ad valorem taxes due the State or due any governmentalor political subdivisionor taxing district of the State, if euch taxes are paid thrrty (30) days before the date when they would oth.:rwise

become delinquent. Provided,however, that the provisionsof this section shall not apply to water improvement districts, irrlgatlondistricts,and levee districts, water control districts,and bther governmentalsubdivisions, cities, towns and independentschool districts unless and *untilthe governing body of such water improvementdistricts, irrigationdistricts, levee districts, water control dietricts,and other govarnmentalsubdivisions, cities, towns, or independentschool districtsby ordinance,resolution or order, shall adopt the provisionshereoff and in the event any such vrater improvementdistrict, irrigationdistrictJlevee district,water controldiet.rict, and other govjrnmentalsubdivisions,city, town or independent school districtjelectsto allow such discounts,then the governing-r body of each %ater improvementdistrict,and othsr so:-ernmental subdivisions,city, town or independentschool district, shall have 1ower, by the ordinance,resolutionor order levyInc the ticnuel

taxes, to des&nate the months in which such discounts of'

three (374

p:r cent, two (2;)per cent, and one (1%) psr cent res~ectivelgshall be allowed,but in no ovent shall the! sams apply to split payment of taxas.”

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George P. Hudson, page 3

This article, as it now is in tmect, via8 passed by the 46th Legislature Acts of 1939, Senate Bill 402, and in gon3ral authorizesdiscount on ad valorem taxes for early la.yment.It Is observed that the statute allow8 all taxpayers discounts for the payment of taxes 0.

. . due to the State and all governmentalan& political subdivisionsand taxing districts of the State, said discounts to be allowed under ths followlng conditions:.

. SW

But aa to *water improvementdistriots, irrigation districta,and levee districts,

### water control dietriots, and’i,:.'.$ir~l other gov?rnmentalaubdivlsions,oitles, town8 and independent school districts* the statute by its terms makss its provisions ina plicable unless such taxing districts, all of which am enumerated in the statute, and other govarnmentalsubdivisloua edopt the statute by the governing body of suoh taxing district or other governmentalsubdivision, Ii the taxing distriots enumerated in the statute or other governmentalsubdivisions adopt the provisions of the statute by ordinanoe,resolution or order, then such taxing district or other governmentaleubdivision is entitled to the beneflta thereof,and not otherwise,

Our courts have held that a oounty Is a politioal .ubdivision

of the State. We quote from the .oasoof Limestonr county v. Bobbins, (Comm. or Appeals) 32 9. W. (2d) 580, as followa: *A county is a political subidivlsionof the stateWw

. To the same effect is Childrees County v, State,

. i&f;%; Court) 92 S. W. (2d) 1011, from which we quote as

*The county is merely an arm of the state. It la 

### a political subdivisionthereof**
It is observed that the proviso does not contain the term Wpolltloal subidivision”,and under the authority of the two forego,ng oases, we hold that the proviso does not apply to counties. In other words, the statute is just as effedtlveand self-;nactinginsofar as it a,s,: lies t0 county taxes as it is in its %pplication to State taxes. It is, therecore,mandatoryhnld8

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other

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