OFFICE OFTHEATTORNEY GENERALOFTE~ 

AUSTIN 

Honorable Bovlen Bond 

c~tiinal District Attorney 

Freestone County 

Fairfield, Texas. 

Dear Sir: Opinion'Ro. O-4120 

Rer (1) Is the geneknl remltmlon, 

g 

rovlded ln House Bill 76, Acts 

7th Legislature, Regular Ssaalon, epplicable to the penalty 

and interest and cost reoovered 

in a judgment obtained in 193777 

(2) May the owners of the property pay the delinquent taxes 

that have accumulated since the 

date of the. judgment, without 

paying the amount of the judgment, and thereby be entitled 

to the remission of peneltles and 

Interest on the taxes delinquent 

but not covered in said judgmentP 

YOU request for an opinion from this department has 

been received and considered. We quote from your request: 

"WI11 you kindly give me an opinion aa to the 

effeot of the general tax remlaslon bill passed by 

the 47th Legislature, Regular Seri~lon, upon the folloving state of- facts; 

"On August 25, 1937, the State of Texas.reaovered judgment ln the District Court of Freestone County, 

Texas, against Clalr Clark, et al, for the sum of 

$426.54, for taxee, Interest and penalty on three 

separate trectn of land, an d judgment provided for 

foreolosure of the lien on each separate tract for 

the tsxee , penalty, Interest and cost due thereon. 

This judgment provided for six percent on the full 

amount of the judgment for taxes, penalty, Intereat 
Bonorable Bowlen Bond, Page 2 

end cost. Since the date of the judgment, the ovners, 

Clair Clark, et al, have failed to pay the taxes for 

the years 1937, 1938, 1939 and 1940, and they have 

also become delinquent. ThIr judgment has never been 

satisfied, and order of sale hae been Issued thereon. 

Ulll you kindly give me the opinion on the folloving 

quebtionn: 

Does the generbl tax remlsslon bill remitting,nl&terest and oost on delinquent taxes due for the 

years up Tao 1940, If paid before PSovember lst, 1941, 

cover the penalty, Intereat and cost recovei-ed In the 

judgment referred to above? 

‘2. If the above queetlon Is answered In the negative, and you hold that the tax remlrrlon bill does not 

effect the judgment for penalty, Interest and tort taken in 1937, then can the ownera, O&e Clark and othera, 

pay the delinquent taxers now due for 1937, 1938 and 

1939 without pa@ng the judgment taken in 1937, arid be 

entitled to the remiaslon of the pen&t%, interest and 

crest for the yeara 1937, 1938 end 19391 

The applloable provialons of said House Bill 

the 47th Legislature, Regular Sewsion, are Sections 1, 

thereof, vhich provldej? 

76, Acta of 

2and3 

"Section 1. That all lntere8t and penaltIe 

that have aucrued on all ad valorem and poll taxes 

that were delinquent on or before July 1, 1940, due 

the State, and county, common school dlstriot, mad 

district, levee 3mprovement district, water Improvement dletrlot and water control and Improvement distrlct, irrigation district, and other defined subdlvislonrr of the State (and, eubjeat to the provisiona 

hereinbefore and hereinafter contained, such Inter+M 

and penalties on delinquent ad valorem and poll taxee 

due cities, towns, end villages, ‘and special school 

dlstricta, and independent school districts,) shall be 

and the same are hereby released, provided aald ad valorem and poll taxes are paid on or before November 1, 

1941, It Is provided that &he provisions hereof shall 

not apply to cities, tovna, and villages, and apeb;Ial 
honorable Bowlen Bond, Page 3 

school districts, and independent school districts, 

unless and untI1 the govemIng body of any suah city, 

tovn, or vlslag,e, or speoial school dlstrlot, or Independent school dlstrlct finds that unusual or excessive default In the payment of ad valorem and poll' 

taxes has oacurred, and that sn extension of time for 

the pnyment of such delinquent ad valorem and 9011 

taxes will prombte and acoelerate the collection thereof, vhereupon such governing body shall adogt a resolutIon or.ordInanoe evldenclng suoh fIndIng, and upon 

the racordIng of suoh fSndlngs bf faot snd the provlslons of this Act shall be In full force and effect as 

to any such city, tovn or vlllage'or special sahool 

dlstrlct, or independent school distrlat. Xt Is hereby 

ex9resely and apsolfloally provided that penalties and 

Interest herein released are released only on delinquent 

ad valorem and 9oLl taxes and on no other taxes. 

"Section 2. That all costs of every kind and character that have accrued or attached or that may hereafter accrue or attach to or by reaoon of delinquent 

poll or ad valorem taxes 6n vhioh said 9011 or ad valorem tax the interest and penalties have been released 

by ay of the 9rovlsinns of th%a Act shall be and ths 

same apa hereby released, and no such costs shall hereafter be aharged, oolle&ed, OP acaounted for, provided, 

however, that any costs that are now due and payable to 

any officer ordflcial shell remain a valid oblIgatlan, 

notvlthstanding the provisions hereof. 

"Section 3. Anyone desiring to pay at one time 

all the'delinquent taxes for only one year vhereIn such 

taxes are delinquent for more than one year ehall.have 

the right to pay the same but vlthout remission of penalties and Interest; provided, hovever that any persons 

availing themselves of the benefits of this Act shall be 

required to pay all delinquent ad valorem tsxes due the 

State and county on any speoiflc pieas of property on 

uhiah such taxes are delinquent before the penalties and 

interest may be released as herein provided; conditioned 

that 8 six per cent (6$) penalty OR the totalS~smOunt 

delinquent be paid on such property." 
~onoruble Bowlen Bond, Pege 4 I. m 

We refer you to our opinion lo. o-3622 which ve think 

clearly ansvers your first qUeStiOn in the negative. For the 

reasons discussed in said opinion, you are respectfully advised 

that your first question Is ansuered In the negative. A oopy 

of that opinion Is enclosed. 

In OUP 0pia10n No. o-3657, in which we aonatrued the 

ssme provisions of Rouse Bill 76, supCa, ve held: 

"Our opinion Is that under the Act no penalty 

on delinquent taxea vi11 bo chargeable by the State 

and county, or by any other political subdlvlalons 

adoptIng the act, them a person pays all the dellnquent ad valorem or poll taxes ovIng by hlml" 

"While the 1a43WZge ueed Is perhaps not a8 

clear as might have been used, ve believe that Seotlon 3 vaa meant to haV0 thIr efteatt (1) If more 

than oob year's taxes are delinquent, the taxpayer 

may not have the bemilt of the relesss ii he pays 

for one year only, oreIf he pays for any number of 

geara less than alli 

we think the rule rtated In Our 0plnUn o-3657 iB appllaable t0 your BeOOnd qWstiO& 4 copy of that opinion ia being 

ellClOBsd. 

You are, therefore, respeatfully advised that It in the 

opinion Of this department that the IWtmiesIOn of penaltier end interest, as provided for In HouiwBIll 76, supra, In not available 

to the-property ovners under the facts submitted In your eecond 

question. Your second quention-is aaaord%ngly ansvered .In the 

negative. 

Yours very truly 

ATTORNRYOElERALOFTSXAS 

Harold McCraaken 

Asalstaat