OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GRC)bER SELLERS 

~\TTORNCI GLNLRAL 

-: L.“. orable George P. Iiudson 

county Attornsy 

Jones County 

alson, Texas 

Dear Sir: Opinion No. O-6124 

RI: Are countlea/iaclcdsdiin the 

provisions 'S ~&Mle 

b3vieea civi T-St ‘T 

255b, 

to discounts to 

qthv3~lIl regard 

tarpe em7 

c 

You submit for the opif&&i this depart&e9 the 

question contained in your letteri&, Oc%ober 11, 1944; which 

letter we quote as roiiowa: /’ / \ j 

< 

“He: Article 7265b 

*This articl6has to ~&WI&I discounts to taxpayers 

viz; 3$-2$- and'l$ for,the month&of October, November a;d 

December reseectite~s. 'and aiiects"tares due 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 in the proviso. b'iirst 

Drovislo, z'this article affects State and governmeatal 

snd polit%al subdivisions and taxing distriats, but the 

proviso omits political subdivisions and there are no court 

decisions to guide the governing bodies 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 counties are 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* 
562 

i!onorsble George P. Hudson, page 2 

*Kindly at your convenience give me ruling on such 

statute especially covering who can take advantage of 

such prov1so.v 

We are called upon to construe Article 7255b, 

v, i.. C. S., reading ae follows: 

*All taxpayers ahall be allowed discounts for the 

payment of taxes due to the State and all governmental 

and politloal subdivisions and 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 governmental or political subdLvlsion or taxi 

distriot of the &ate if such taxes are paid sixty (60 T 

days before the date when they would otherwise become 

delinquent; (c) one (1%) per oent discount on ad valorem 

taxes due the State or due any governmental or political 

subdivision or 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 

provisions of this section shall not apply to water improvement districts, irrlgatlon districts, and levee districts, 

water control districts, and bther governmental subdivisions, 

cities, towns and independent school districts unless and 

*until the governing body of such water improvement districts, 

irrigation districts, levee districts, water control dietricts, and other govarnmental subdivisions, cities, towns, 

or independent school districts by ordinance, resolution 

or order, shall adopt the provisions hereoff and in the 

event any such vrater improvement district, irrigation districtJlevee district, water control diet.rict, and other 

govjrnmental subdivisions, city, town or independent school 

districtjelects to allow such discounts, then the governing-r 

body of each %ater improvement district, and othsr so:-ernmental subdivisions, city, town or independent school district, 

shall have 1ower, by the ordinance, resolution or 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~ectivelg shall be allowed, but in no ovent shall 

the! sams apply to split payment of taxas.” 
563 

Hoi:ornble 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 authorizes discount 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 governmental an& political subdivisions and taxing districts 

of the State, said discounts to be allowed under ths followlng 

conditions:. . SW 

But aa to *water improvement distriots, irrigation 

districta, and levee districts, water control dietriots, and’ i,:.'.$ir~l 

other gov?rnmental aubdivlsions, 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 governmental subdivision, Ii the taxing distriots 

enumerated in the statute or other governmental subdivisions 

adopt the provisions of the statute by ordinanoe, resolution 

or order, then such taxing district or other governmental eubdivision 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 .oaso of Limestonr 

county v. Bobbins, (Comm. or Appeals) 32 9. W. (2d) 580, as 

followa: 

*A county is a political subidivlsion of 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 subdivision thereof** 

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 effedtlve and 

self-;nacting insofar as it a,s,: lies t0 county taxes as it is 

in its %pplication to State taxes. It is, therecore, mandatory 
hnld8 

.’ 

other 

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‘. Br 

9 

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