kfarch’l3 '1939 

,. .~ ,.' ,.,, r 

Honorable S. R. West Opinion No. 0-38~1,s~ : 

County Auditor .~. 

Van Zandt County Re: Payment of Common School Taxes 

Canton, Texas. , ~’ without paying County .and~ State Taxes 

Dear Sir: 

,This department is fn receipt of your letter of February 18, 

1939, requesting an opinion on the following question: .~ : 

* ..“:,.T 

‘Can a man pay his common ad valorem school taxes 

without paying County and State taxes 7” 

8’ 

.Article 7336e. Revised Civil Statutes of Texas provides: 

‘%ection 1. .In cases where common school taxes sad/or 

independent school district taxes are collectable from the same 

roll with any other tax; any taxpayers of any common school dis- ‘,’ 

trict or independent school district is authorieed ~to’pay ‘one-half 

.or all ,of said school taxes prior to the payment of any~ other tax; 

and upon such payment or tender of payment ,of one-half or all of. 

such common school district tax and/or.any independent school; 

district tax, together with penalty, interest and costs thereon, if. 

any. such collector is authorized aad directed to receive the same 

and execute in duplicate .a memorandum receipt therefor ,aad de: 

liver one copy to the taxpayer Andy keep the other as’part .of the 

records of his office, and the tax collector shall enter the date 

and amount paid in same memorandum form on the tax roll; and 

thereafter on full payment of all of the remaining taxes together 

with interest, penalty and costs,. if any, as may be shown to be 

due on such roll, he shall issue his official tax receipt or certificate of redemption, as the case may be, in the manner provided 

by law and include therein the amount or amounts formerly paid. 

“Section 2. The t&collector may in his discretion,prepare a ~separate roll showing the school taxes only, of any common school district or any independent school district as shown 

on the official tax roll delivered to him by the assessor and’in 

such event, issue his receipts therefrom of such school tax pay- 
Honorable S. R. West, page 2 (O-381) 

\ 

ments. In the event the Commissioners’ Court of the county 

and/or Board of Trustees of the independent school district 

authorizes in writing prior thereto, the making of such special 

roll, then they are hereby empowered to contract for necessary 

expenses therefor not to exceed the actual cost of the stationery 

and extra additional labor occasioned thereby. 

“Provided nothing herein contained shall repeal, modify. 

or amend House Bill No. 6 or House Bill No. 7. passed at the 

Fourth Called Session of the Forty-third Legislature of the 

State of Texas, relative to penalties, and costs on tax obligations. 

“Section 3. All laws and parts of laws in conflict herewith 

are hereby repealed.” 

This statute was enacted as H. B. No. 1, Acts Forty-fourth 

Legislature, Regular Session 1935, ch. 24, p. 66, which became effective 

February 27, 1935. 

Prior to the passage of this act, former administrations of 

this department had ruled that a tax collector would not be authorized to 

accept payment of common school district ad valorem taxes, or independent 

school district taxes when assessed and collected under Article 2792, without payment of state and county taxes. This ruling was based upon the holding of Struard vs. Thompson, (T.C.A. 1923) 251 S.W. 277, which recognized 

the authority of the Comptroller, under Article 4344 (2), R.C,S. 1925, to 

“adopt such regulations not inconsistent with the Constitution and laws as 

he may deem essential to the speedy and proper ass:essment and collection 

of the revenues of the State.” 

Undoubtedly. Article 7336e was passed by the Legislature with 

the above ruling in mind. We have been advised by the Comptroller’s’office 

that that department recognizes the rule provided ia Article 7336e, and does 

not now have a regulation in conflict therewith. 

It is our opinion that the tax collector should be governed by the 

provisions of the above quoted article in the collection of common school taxes, 

and we therefore answer your question ia the affirmative. 

Yours very truly 

CCC:FG:da 

ATTORNEYGENERALOFTEXAS 

APPROVED: BY /s/ Cecil C. Cammack 

/s/ Gerald C. Mann Cecil C. Cammack 

ATTORNEYCENERALOFTEXAS Assistant