.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 drXfnqarottaxosrl~~!.%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~nt axea. 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, 733t 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 , 2~16s~ecir.1 school diatriate, and iudegzndeat EC~;C.C~ fiictr:ot;,) s!ssl.l be s+ndthe 8m6 0x6 :sreby selsased, ;.zovidsd said ad valorare c:i:,dX011 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 5odependant 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 independenttown, or



### ,tlUagr; or rjwlal aohooldistrict,. or lntiepena

### enIt bohool dintriotrtna8 thet 

### uauras$or exaeartri.~,d~ratait-Aa

:Che~ patent 

### .diaa ~valorea and 011 kxia 

### h*8 ~~odorrodi 

### galathali an .extenbion of t %a l 

### for thr payment of enoh'delinquent ea veloreat

oaa poll taxi8 *Ill promoteana aooelerate~the ool-

. &eotlon thereor,whereuponrueh 

### govern '"f rhall adopt a re8olotIon0F ordInanoeet 

### boar drnolng ~raokflaUln&,.

and~apon.tho

room-dingoi:.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 raloaridonly on delln-, " i- ., :~ qq8gt 

### e+,ralorei!~'an4 poll taxrr.en4onao other

. :tiq*p..'., ~..' T 'n* * :+ %OOi 3.~ Anyone 

### deslrin(l to pay st one 

# time. all 

### the d~lInqaen$tare8~foxonly 

### one year wherein 

### ruoh taxer.arrarllnqurntfor more than one rear ahall ha~e’the :ni@t.to per 

### the 8ame ..buit. 

### without mmlr8ion.of penaitleaan4 lntere8t; .pr6vl&ed, ,. howwar, tha.D.;a~

per8on8avaUIn6 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 propertyon ..:-’ rhlah, Mob: t8xrr atie 

### d,oUnquentberore the pun

### altIee~.and

intorunt 

### m8y be relea8eda8 herein protIded;oonditloneat&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 opinioniw. 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 politlaalsubdlviefons