_, . *.. 

R-933 : 

Hon. Geo. H. Sheppard 

Comptroller of Public Accounts 

Austin, Texas opinion No. v-444 

Re: Authority of tax collector to accept partial payment of taxes 

on property not listed 

on tax roll when taxpayer applies to ascertain amount of taxes 

before November 30th 

of the year. for which 

assessment should have 

been made. 

Dear Sir: 

Your letter of November 13, 1947, poses the following question: 

"Where a taxpayer applies to a tax collector to pay his taxes before November 30 

of the year for which his assessment should 

have been made and finds that hls property 

does not appear on the tax roll, 1s the tax 

collector required then and there to assess 

and collect the total tax due on the property 

of the taxpeper or Is he authorized to accept 

one-half of the taxes imposed by law on the 

tax-payer and give the tsxpayer until the 30th 

day of the succeeding June within vhlch to pay 

the other one-half of hls said tsxes?" 

Article 7209, V.C.S., reads, in part, as follows: 

“Collectors of taxes of counties, cltles 

and towns, when any taxpayer spplies to them 

to ascertain the amount of his taxes, and the 

collector finds that his name or his property 

does not appear on the tax roll, shall assess 

said taxpayer then end there, collect the tsxz end enter the same upon a supplemental tax 
. 

Hon. Geo. PI. Sheppard - Psge 2 (V-444) 

roll to be made by him. . . ." 

added throughout this opinion) 

(Emphasis 

Article 7336, V.C.S., provides that "if sny 

person shall pay, on or before November thirtieth of 

the year for which their assessment Is made, one-half 

($) of the taxes imposed by law on him or his property, 

then he shall have until end including the thirtieth 

day of the succeeding June, within which to pay the 

other one-half (4i of his said taxes without penalty or 

interest thereon. Othervise, "unless he pays all of 

the tsxes (imposed by law on him or his propert= on 

or before the thirty-first day of the succeeding Jsnuary," 

penalties in flxed percentsges varying according to 

stated periods accrue. 

Any question 8s to the collector's authority to 

accept the psrtial payments authorized by Article 7336 

under the situation contemnlsted br Article 7209 arises. 

of course, from the lsngusge In Arbxle 7209.to-the effect 

that the collector "shall . . . collect the taxes" with 

the resulting lmpliceti, particularly inview of the use 

of the word "shall". thst he must collect all the tsxes. 

However, the terms of Article 7336 sre equally mandatory in 

that it is provided that after payment of one-half of the 

taxes, etc., the taxpsy.er "shall e . . . until and including the thirtieth day of-succeeding June . . ." In 

which to pay the bslance. Although there sre no cases construing these two articles together, a brief examination 

of their history and an application of vell settled rules 

of statutory construction have led us to the conclusion 

that the collector is not only authorized to sccept such 

partisl payment but indeed Is under a duty to accept same. 

Article 7209 wss original1 enacted in 1895. See 

Acts 1895, p. 103; G.L. vol. 10, p. 5 33. Article 7336 was 

amended to provide for partlsl payment of taxes In 1931. 

See Acts 1931, 42nd Leg., p. 196, ch. 117. It Is elementary that statutes in par1 materia, i.e., on the ssme subject (In this case the collection of taxes), must be construed with reference to esch other: and "if one construction or the other Is necessary to prevent conflict with 

other statutes, that construction vhich Fs consistent with 

legislative intent will be adopted." Sutherland, Statutory 

Construction, g 5817; [I 6710. There can be no question but 

that the Legislature by the later of these enactments Intended that all taxpayers be given the opportunity to pay 

their taxes in the manner provided in Article 7336. 
Hon. Geo. H. Sheppard - Psge 3 (V-444) 

The provisions of Article 7209, which are prlmarlly concerned with providing for the procedure to be 

followed when property hsa been omitted from the rolls, 

could not logically be viewed as establishing a different 

rule for the taxpayer, who, through no fault of his own, 

chanced to come within its terms. Indeed, to deny such 

taxpayer the opportunity for partial payment providpd by 

Article 7336 would be In contravention of the fundamental 

constitutional guarantee of equal protectlon of the laws, 

and would result in invalidating ArtLcle 7209. It is 

“constantly asserted by the court s that every presumption 

favors the validity of sn act of the legislature and that 

all doubts must be resolved in support of the act.” Sutherland Statutory Construction, 8 4509 and authorities 

cited therein. 

You are therefore advised thst the collector 

should proceed to assess the tax In this case In accordance with the provisions of Article 7209 and that he must 

further accept the payment of one-half (f) of the t8x thus 

imposed and that the taxpayer “shall have until end including the thirtieth day of the succeeding June, wlthln vhich 

to pay the other one-half (*), of his said taxes without 

penalty or interest thereon. 

SUMMARY 

When a taxpsger applies to a tax collector 

to pay his taxes before November 30th of the 

year for which his assessment should hsve been 

made and finds that his property does not appear 

on- the tax roll, the tax collector is required to 

then and there assess the total tax due on the 

property and to accept, if tendered, one-half of 

the taxes Imposed by law on the taxpayer or his 

property for that year; and the tsxpager shall 

have until and including the 30th day of the succeedin June, 

i 

within which to pay the other onehslf ( ) of his taxes for said year without penalty 

or interest thereon. Articles 7209, 7336, V.C .S.; 

Z&kt.rland, Statutory Construction, %$ 5817; 6710; 

. 

Yours very truly 

APPROVED 

3 & 

T 

FI ASSISTANT 

AT ORNRY GENERAL 

MC/lb 

ATTORNEX GENERAL OF TEXAS 

BYhe GLcc& * 

Mrs. Marietta Creel 

Assistant