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 rollowa I 

*&tio1oa 93445 l 

the eanaellatl 

. 3., refer t0 .I 

6 mtl the rePP&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 amount or 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 progbrly l s*o r met&o , t& e 6ate the tax08 a r e r *a so o s8ed, 

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~phlllWlt to the l urroat tu rfbll and 

the taxes, ii not paid lmme4fet%ly, es% not ropsrtrd on the 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 Ony UOy Orroot 

the eaoutkt of poaalty to be oolleotod on pro arty 

ree8re~eo4 tma0r the protleion8 or a3tioloe # 

and 92549.9 

846 

*300t1011 1. %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 lndepondsnt 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.nquont on or bolor0 ru4 1, 1940. 

In your quee6lon you inquire about p?oprrty whloh 

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 oeurt my, et say ~eotfug, order l Oen68lhtiOli 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 r efer 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 sanie to the oommf8eionere oourt, who 8htil pass upon the teluetIon8 flxsd by hial and, wlmn l y proraed 8 to tho 

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 984i3 prwidee 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, adrertirring and 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. ii oopy 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 Art f - 

8108 9546 Md q%q. &I said opinion we ruled that the 8tetUtO 

of lieiitetion be&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 

omitted rroz. the tax roil orfginally or the orlglnal aa~mwaat aEa-sinet -aid property warn ~014, the rama are not tuxu 

whiuh *are Qelln<uant rior to July 1 1940. If suuh reassessment, ocourroQ pr E or to July 1, 1940, it b our apinion 

that Howe Eill Ifo, 76, aupra, would apply to rwh tax.8 beoauae said buss Bill MO. 76 appllas to all ad valoren tuor 

that were delinquent prior to July 1, 1940. Howovor, In uaroa 

whore the property a38 reassessed for taxes tlurlng the your 

1941, the taxes 10 osseseed am not l.n our opiaion taxes that 

wre delinc;uoot berore July 1, 1940, 80 as to be arreuted by 

Hixz~e 8111 Ho. 96, supra. 

te trust that the foregoing fully ansmra your inquiry In the mittor. 

Your8 very truly 

xTTtXZRLIE Cri$iI;iL OF TISUS