.i 

: 

-r 5 

i .’ OFFICE OFTHEATTORNEY GENERALOFTEW 

AUSTIN i 

.,.. :.. .i’,l, 

.:, w8oba~qaqat, to.%lyA,.l937, mrlOUe taxpa~~~,a.-.ia;.,S~~,~l~iadontt,. peld lnata~llaents on 

drXfnqarot taxosrl~~!.%W,t6x oo1leato-F who rsaalvad 

~suoh--,pa~at8~relienrd'~ao. April 25, 1940, am! was 

lgdiatad S& aia-appropxlatlon of.pubfia monsye, 

~lnolud~~~there~dr~lnqa~ntaxea. The mtiar in 

M&ohJ~thu -taxem ran patd was held valid, In a Cr5.e 

fnal 0a6a &s?$w~JI@ 0tlt,0r suah ?i~~&ation, and 

"whloh naa appralad. Howall v. state,. 146 s. VI, 

(2ridI 747. 
Ronoreble Ban 3. Dean, kaea 2 

“The bondsaen of the ,Ct::Tte hae puld Into thr 

.?tete the amount o? such partial payment of mch 

drliaquant taxaa so oonvartad by said offlolal 80 

wac alloo::tad tc, t&u State. ‘me Coiact,y has in (I 

suit aminet the tar. collector and his bondsman 

recuverad judgment for the ocunC~'e part of such 

adinpbnt taxrr. 

Wndrr the provlsioa of 73361,, Rcviaad Ftatutus, tbr intarast end pnalt!e8 03 all fie vslo?aa 

taxes thfrt wcro dclfnquent on or bafora 3ulg 1, 

1940, erfl rmlttad if t!le TaXlJ? i3rpB Jwld In f&l1 

on or before IPovomber 1, 1941. 

Van thetie taxpayers MO have a?ade thsee psrtie1 payment8 on their delinquent texe8 now 00~ 

la and Lander the bulnnoe duet on tha taxer) without 

the paymnt of penalty and lntersat7 Xn othrr 

wordy, ado they oooupy the seine statue ma If no partial paycwmt had bawt A&I&J, or,would they ba sor,uirotl to pay penalty and lnteraet?W 

‘iloucr Bill 76, ,ioka ul the 47th la 

her brsa oodlfiad id Vernon's aa Article 

irlabura, 1?4l, 

733 t i end providea 

In.;F8rC-.aa.jZQ~~~~;*a!..~ ;I' 

“That all interrat and psnaltiao that have 

aacrued on all. ad valoram 8nd~ poll tsars that 

wera dalin@mt on or before July 1, 19&O, duel 

the Ztste, sng acauntg, oemon rchool dlstrlot, 

road district, lame Improvemnt district, writer 

lru~rorefmnt (1 is trlti t ) 3rd wrtsr oc‘ntrol alla irprovamu~S Uictrict, Prrigatiar, Eiat&ct, and other 

Uefincd subdivisions cf t&e Et;te (3~3, rubjeet to 

the prcvislone hera%cbefare and herelnafter contuincU, such interer:t ?nE pencIties on dalinTi:ent. ad valorem :.nd roll, texar due Cities, t.3wc.9, 

&rid vi1la;ee , 2~16 s~ecir.1 school diatriate, and 

iudegzndeat EC~;C.C~ fiictr:ot;,) s!ssl.l be s+nd the 

8m6 0x6 :sreby selsased, ;.zovidsd said ad valorare 

c:i:,d X011 t.?Xte ~1’8 giid cn 03; before Novsdbsr 1, 

1941. It is ~rcvidod tL::.t t:.a 1~ ovisiona hereof 

s.ti.911 net appl-, to cltles, toans, :*nti VSllapeR, 

and special schocl : is tricts, and 5 odependant 

ec!iool Cif3bsicte, unlees arid linti. the +y~~ernSn~ 

l~s?.~: of sr~y Filch city, tows, or villcsl;r, or spe- 
ala1 rohool aletriote, ana independent town, or 

,tlUagr; or rjwlal aohool district,. or lntiepenaenIt bohool dintriot rtna8 thet uauras$ or exaeartri.~,d~ratait-Aa :Che~ patent .di aa ~valorea and 011 

kxia h*8 ~~odorrodi gala thali an .extenbion of t %a l 

for thr payment of enoh'delinquent ea veloreat oaa 

poll taxi8 *Ill promote ana aooelerate ~the ool- 

. &eotlon thereor, whereupon rueh govern 

rhall adopt a re8olotIon 0F ordInanoe et '"f 

boar 

drnolng 

~raokflaUln&,. and~apon.tho room-ding oi:.saoh findirrgr.,ot, hot. the-prOvlrlm8 ot Bhi8,.Aot, rhall ba. 

- .:’ .in.~full. roroo~ and :e,iiect~-so to’ my paoh,: olt 

' .:or:tlllage,~.or. spstiial.bohool .qistrlot;:or 

.~'~~.GTpatieat,80hool 418tzlot. ~1% %n herrby l xprearly 

: _ : ..,8na '8 

$i.$wke 

r 0IfIosll~~ldc~ th8t pepsltk*.and In- 

.L herela~rrls~re4 a%e raloarid only on delln-, " 

i- ., :~ qq8gt e+,ralorei!~'an4 poll taxrr.en4 onao other 

. :tiq*p..'., ~..' T 

' n* * :+ 

%OOi 3.~ Anyone deslrin(l to pay st one time. 

all the d~lInqaen$tare8~fox only one year wherein 

ruoh taxer.arr arllnqurnt for more than one rear 

ahall ha~e’the :ni@t.to per the 8ame ..buit. without 

mmlr8ion.of penaitlea an4 lntere8t; .pr6vl&ed, ,. 

howwar, tha.D.;a~ per8on8 avaUIn6 them8elVa8 

of $he beniiL8k-M this- Aot rhall~be~nqu%red $4 

$ar all dallnquent,ad valore&taxo8 aae the State 

ana ooantqf on~any. 8peoltlo~ 'plea* of property on 

..:-rhlah, ’ Mob: t8xrr atie d,oUnquent berore the punaltIee~.and intorunt m8y be relea8ed a8 herein 

protIded; oonditlonea t&t a 8ix per sent (6$) 

panalty on the total amount aelinquent~be paid 

on woh property. 

n* + *n 

Tkhdepartmeat oonotnrea the. above quoted beotlona 

or aale ~ourr Bill 76 In opinion iw. O-3657 ana hela ae 

r01~0tm t 

wOalr ~optaion 18 thet undar the Aob n6 pamlty 

on delinquent taxes will be chargeable by the State 

sna County, or by other politlaal subdlviefons