OFFICE OFTHEATTORNEY GENERALOFTE~ AUSTIN

HonorableBovlen Bond

c~tiinal DistrictAttorney FreestoneCounty Fairfield,Texas.

Dear Sir: Opinion'Ro.O-4120 Rer (1) Is the geneknl remltmlon,

grovlded ln House Bill 76, Acts 7th Legislature,Regular Ssaalon, epplicable to the penalty and interestand cost reoovered in a judgment obtained in 193777 (2) **May** the owners of the property pay the delinquenttaxes that have accumulatedsince the date of the.

judgment,

without paying the amount of the judgment, and therebybe entitled to the remissionof peneltles and Interest on the taxes delinquent but not covered in said judgmentP

YOU request for an opinion from this departmenthas been receivedand considered. We quote from your request:

"WI11 you kindly give me an opinion aa to the effeot of the general tax remlaslonbill 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, Interestand penalty on three separate trectn of land, an d judgmentprovided for foreolosureof the lien on each separate tract for the tsxee

, penalty, Interestand cost due thereon. This judgmentprovided for six percent **on** the full
amount of the judgment for taxes, penalty, IntereatBonorableBowlen 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 judgmenthas 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 remlsslonbill 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 remlrrlonbill does not effect the judgment for penalty, Interestand tort taken in 1937, then can the ownera, O&e Clark and othera, pay the delinquenttaxers now due for 1937, 1938 and 1939 without pa@ng the judgmenttaken in 1937, arid be entitled to the remiaslonof the pen&t%, interestand crest for the yeara 1937, 1938 end 19391

The applloableprovialonsof said House Bill the 47th Legislature,Regular Sewsion, are Sections 1, thereof,

vhich provldej? 76, Acta of 2and3

"Section1. That all lntere8t and penaltIe that have aucrued on all ad valorem and poll taxes that were delinquenton 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 Improvementdistrlct, irrigation

district, and other defined subdlvislonrr of the State (and, eubjeat to the provisiona hereinbeforeand hereinaftercontained,such Inter+M and penalties on delinquentad valorem and poll taxee due cities, towns, end villages, ‘andspecial school dlstricta,and independentschool 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 provisionshereof shall not apply to cities, tovna, and villages,and apeb;IalhonorableBowlen Bond, Page 3

school districts,and independentschool 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 extensionof time for the pnyment of such delinquentad valorem and 9011 taxes will prombte and acoeleratethe collectionthereof, vhereupon such governingbody shall adogt a resolutIon or.ordInanoe

evldenclngsuoh fIndIng,and upon the racordIngof suoh fSndlngsbf 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 independentschool distrlat. Xt Is hereby ex9reselyand apsolfloally provided that penaltiesand Interestherein 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 interestand penaltieshave been released by ay of the 9rovlsinnsof 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, notvlthstandingthe provisionshereof.

"Section3. Anyone desiring to pay at one time all the'delinquent taxes for only one year vhereIn such taxes are delinquentfor more than one year ehall.have the right to pay the same but vlthout remissionof penalties and Interest;provided,hovever that any persons availing themselvesof the benefits of this Act shall be required to pay all delinquentad valorem tsxes due the State and county on any speoiflcpieas of property on uhiah such taxes are delinquentbefore the penaltiesand interestmay be releasedas herein provided; conditioned that 8 six per cent (6$) penalty OR the totalS~smOunt delinquentbe paid on such property."~onorubleBowlen Bond, Pege 4 

# I. m

We refer you to our opinion lo. o-3622 which ve think clearlyansvers your first **qUeStiOn in**  the negative. For the reasonsdiscussed **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 0pia10nNo. o-3657, in which we aonatruedthe
ssme provisionsof 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 1a43WZgeueed 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,respeatfullyadvised that It **in** the opinion **Of** this department that the IWtmiesIOn **of** penaltierend interest,as provided for In HouiwBIll 76, supra, In not available to the-property

ovners under the facts submittedIn your eecond question. Your second quention-isaaaord%nglyansvered .Inthe negative.

Yours very truly

ATTORNRYOElERALOFTSXAS

Harold McCraaken

**Asalstaat**