OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN



### Hononbla Goorgo 61 Shoppar Coznptrol&r oi INbib **AtMOunt#** klmln, Texar
Dear 3lr1



### 10 me in rcaeipt 0 

## quest t&a 

### opinion ot this therein 

### as 

### rollowaI

*&tio1oa 93445l the eanaellatl . 3., 

### refer t0 .I 

### 6 mtl the re

### PP&a6mlmnt of re tha 

### esua6sneatr have bf

srs*8or-aollaotor i.qthr tNL6S rhlch @pp.&W after whioh the prothe Comisrionuv e68wnt.6, the T82 A88awof 

### ourrent tax roll ohargltq

oh 

### the aerrssiwnts are aade, aad 

### a amountor tame Ohar&ed a&aim) nek86 a penalty 

### ohargo qua1 to 0 rate of 61x 

### par aant per annum, loulation iroa the 

### data th tams mmuL6 bava b4oome delloquent htad

### they beon progbr

### ly l s*o rme&,

tot&e 6ate the tax08 are r*aso os8ed,
l utlolm ?94&3

### provider for 

### the 0oUeotion of rdditional interest If the taxor am not immedf8telY 

### paid. Due to the fast that the roaraosm6nts are~orrrble George H. Sho::perd,Fe60 L



### pler%a on a 

### 8U~phlllWltto the l urroat 

### tu rfbll and the taxes, ii not paid 

### lmme4fet%ly, es% not ro

## psrtrd onthe doliaqwnt 

## tu roll until th% 0~4 **o? the**  time1 

### rear, you will **~18~88 e&vise**  

### thir do ertaent Id 

### v&i&her or not tho prorlelone of Howe 1 no. ‘16, i&6 Of th6 Bbgul~r 88S810~ Of th0 Forty-rwenth Logi8leture, 

### *Ill 

### in OnyUOyOrroot the eaoutktof poaalty to be oolleotod on pro arty 

### ree8re~eo4 tma0r the **protleion8** or a3tioloe # and 92549.9 846

*300t10111. %et 

### l 11 ietorO8t *nd pOlU31Li88 t!et hero roaruod on all ad raloroa end poll tar68 that wore delinquent on 

### or before July 1, 1940, duo the 8tat0, my OountJ, 66muon rohool dfefrlot, 

### road biltriO6, levee improvomont dL8trlot Getor inprovamnt dl8trlot end water 

### controi rod hproremat dilrtrlot 

### irr~getlon dlrtriot and 0th~ 6SsiWd Subdi:i8ioa8 %t the State [end, 8ubjoct 

### to the provisions 

### h%relnb%iore en& herelnef%ar aonteinoa, **8ueb** lntero8t end 

### p%neltlee oa delinquent 

### ad velor%a end poll taxes due Oltles, tome, sod rillaeer, end speoial aohool districts, **and ln**  depondsnt 8ehool 

### dirtrictr,) shall be Snd t&o &am%
are h8reby 

### rehaead, prorided 8alO ad Yelore end poll taxes 

### are peld on or **before blovomber**  1, 19U..

. . . .(1

A8 you will note from the reed& of the 

### l **bove,** 

### la **ortlsr** 

### for Eouw Bill X0. 96 to eft%ot,the latorert and ponelty on de~quont ad 

### Yalore8i tex68, it 18 ae8eeeary thet the la!36 wore dell.nquonton or bolor0 

## ru4 1, 1940.

In 

### your quee6lon you inquire 

### about p?oprrtywhloh **18** bolng roee8o8nod for texee during the 

### ourr8ut you, unuor the prori8iona of ArtlO& 9349, wkioh ~%a&8 in pert e8 followet

, Vhen raid list bar **bren so**  **made** 

### up tho 66mni88iOlIW8 

### oeurtmy, et say ~eotfug, order l Oen**68lhtiOli Of**  **8UOh** 

### prOp%rti%S ill mid liet thet SF% ahhorn 

### to have **been** 

### prorlowly **eeeoe8ed, but**  ***hlOb 6888SWmtS**  

### era **found t0**  **bo** 1meliQ slt&hare ILOt been caneelod 

### by any 

### torm?r order of the **cofaai8-** eloners oourt, or 

### by 

### deorw of eny district ,Wurti

# 871

Eonoreble c8OrgO Ef.She-~.pard, PagO 8

end rhell then refer l uoh list 

### of properties to be 688688ed OS SW4&8S888Od t0 

### the teX 688088OS **Who** ehell **prooOefl et**  **imoe to**  

### make **ea** r88088a*nt **of** 611 

### eel6 propertI88, iroe, the 

### data clien by raid 

### 118t (the oertlfleete of the Comptroller a8 to l e8ee8- 

### mnte or re-eseee8arante made 

### br the tax e8eeeeor shell not 

### be neoorsery a8 

### require4 under Artlola 92.09,but he 8hall furnish all blenk for&~ needed, that 

### unltormlty %ay 

### be had in 611 countiu), en4 when oanplotsd shall 8ubmit the sanieto the oommf8eionere oourt, who 8htil pass upon the teluetIon8 

### flxsd by 

### hial and, wlmn 

### l yprored

a8 totho ralue8, shall oauBe the **taxer to**  bo 

### l o~puted and 

### extended at the tax rate in effect for eeoh eoperate gear mntloned 

### In raid list; end, in sSItion thereto, shell 

### oewe to 

### be add84 a penalty equal 

### in etqowt tj what wuld 

### be 81x 

### per oent 

### Inter*& to th8 date of making said list from the 

### dato suoh propertie would 

### ham **b8M** 

### delinquent ha6 8ema beon propsrly rendered **by** the ovum thareor at the tlms and for the 

### years 8tsted 

### ln raid list)
. . . .*
Article 984i3prwidee as follower

"The said list, when eom~lete IO all rs8peot6, and tiled with the tat oolleotor, shell oanetitute
a valid lien egeinet 611 th6 propertie antior& in said li8t for the sull eieouet 3r taxer, pa~~11- 

### tlee, oftloere **rests,** adrertirringand sir per ornt fntSrOSt ?rOm the &F&O Of 6Sid 1150 t0 th6 &Et8 Of the peymsnt of **the** full eiia

### due on eeeh separate piece OS property. iioopy of said list and all asaoelletlon order8 shall be furnirrhed

### to the Cosptroller, and e eo?y filed wltt the oounty 

### clerk. Id.’

Lo opld.011 No. O-ZOW, this department oonsl6ereU the pueetlon of the efi6Ot of the stetutk st 1ImItetloee u on texee whloh'bed 

### been 

### rers8eeeed urid6r the authority of Artf- 8108 9546 Md q%q. &I said opinion we ruled that the **8tetUtO** of lieiitetionbe&i8 to rue only fSGathe date Of **rO888e88iPuPt** end not fro= the date OS the original 8eee8emeat whIoh ~38 deolared ml& fe line %Ith the above holding it is our optiIon that when, et the prssent tine, tares 

### are reasse8sed ageln8t
a partirtier piece of property bSSSu80 the Same we8 eith8r

### Honorable George 8. ShspparQ, Page 4



### omittedrroz. the tax roilorfginallyor the orlglnalaa~mwaat aEa-sinet

### -aidpropertywarn ~014, 

### the rama arenot **tuxu** 

### whiuh ***are** Qelln<uant 

### riorto July 1 1940. If suuhreassessment,

ocourroQpr or to July 1, 1940, it b our 

### apinion

E thatHowe EillIfo, 76, aupra,would applyto rwh 

### tax.8 beoauaesaidbuss BillMO. 76 appllas

### to all ad valoren

### tuor thatweredelinquentprior 

### to July 1, 1940. Howovor, 

### In uaroa whorethe property 

### a38 reassessedfor taxestlurlng 

### the your 1941, 

### the taxes 10 osseseedam not l.n our opiaiontaxesthat
wre delinc;uoot

### beroreJuly 1, 1940, 80 as to be arreuted by 

### Hixz~e 8111Ho. 96, supra.
te trust that 

### the foregoingfullyansmra your inquiry In themittor.
Your8 very 

### truly

xTTtXZRLIE

Cri$iI;iL

OF TISUS