_, . *..
R-933 :

Hon. Geo. H. Sheppard Comptroller of Public Accounts Austin, Texas opinionNo. v-444

Re: Authority of tax collector to accept partial payment of taxes
on property not listed
on tax rollwhen taxpayer applies to ascertain amount of taxes before November 30th of the year.for which
assessment should have been made.

Dear Sir:

Your letter ofNovember 13, 1947,poses the following question:

"Where a taxpayerapplies to a tax collector to pay his taxesbeforeNovember 30 of the year forwhich 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 theproperty of the taxpeper or Is he authorized to accept one-half of the taxes imposedby law on the tax-payer and give the tsxpayer until the 30th day of the succeedingJunewithin 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 taxpayerspplies 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 "ifsny person shall pay, on orbefore November thirtieth of the year forwhich their assessment Is made, one-half ($) of the taxes imposedby law on him or his property, then he shallhave until end including the thirtieth day of the succeedingJune,within which to pay the other one-half (4i of his said taxes without penalty or interest thereon. Othervise, "unlesshe pays all of the tsxes (imposedby law on him or his propert= on or before the thirty-firstday of the succeedingJsnuary," penalties in flxed percentsgesvarying according to stated periods accrue.

Any question 8s to the collector's authority to accept the psrtialpayments authorized by Article 7336 under the situation contemnlstedbr Article 7209 arises. of course, from the lsngusge In Arbxle 7209.to-theeffect that the collector "shall

. . .collect the taxes"with the resulting lmpliceti, particularly inview of the use of the word "shall".thsthe must collect all the tsxes. However, the terms of Article 7336 sre equallymandatory in that it is provided that after payment of one-halfof the taxes, etc., the taxpsy.er "shall e
. . . untiland including the thirtiethday 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 settledrules of statutory constructionhave led us to the conclusion that the collector is not only authorized to sccept such partisl paymentbut indeed Is under a duty to accept same.

Article 7209wss original1 enacted in 1895. See Acts 1895, p. 103; G.L. vol. 10, p. 533. Article 7336was 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 conflictwith other statutes, that constructionvhich Fs consistentwith legislative intentwill be adopted." Sutherland,Statutory Construction,g 5817; [I6710. There can be no questionbut that the Legislatureby the later of these enactmentsIntended that all taxpayersbe given the opportunityto 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 concernedwith providing for the procedure to be followedwhen property hsa been omitted from the rolls, could not logically be viewed as establishinga different rule for the taxpayer,who, throughno fault of his own, chanced to come within its terms. Indeed, to deny such taxpayer the opportunity for partialpayment providpd by Article 7336 would be In contraventionof the fundamental constitutionalguarantee of equalprotectlon of the laws, and would result in invalidatingArtLcle 7209. It is “constantlyasserted by the courts that everypresumption favors the validity of sn act of the legislatureand 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 shouldproceed to assess the tax In this case In accordance with the provisions ofArticle 7209 and that he must further accept the payment of one-half (f) of the t8x thus imposedand that the taxpayer “shallhave until end including the thirtieth day of the succeedingJune, wlthln vhich to pay the other one-half (*), ofhis said taxeswithout 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 shouldhsve been made and finds that his propertydoes 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 Imposedby law on the taxpayer or his property for that year; and the tsxpager shall have until and including the 30thday of the succeedin June, i within which topay the other onehslf ( ) of his taxes for saidyear 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 ATTORNEXGENERALOF TEXAS

BYhe GLcc& * Mrs. Marietta Creel

Assistant