OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

f&nerable A. E. ~Sutton 

6ounty nueltor 

hneoraon county 

Paltsrtlne, Texas L--J\ 

. . 

40% 

Eweable A. E. Sutton, Fqe 3 

&ellnpusat cb talema ~94 pvll taxer owiag by 

him. xr he pay0 all Che aa2fnquta taxa dru 

011 u part of his proprrtp anlt, thus leavl~ a 

part of his dellnqaent tama UII~~& he mamt pay 

a 6s penalty on that paid.* 

m0twe or th4 0ubjtit-dter in~0i~4 in the 

q~~&iors pou nsk4d we will anmmx your ilcst qurrtioa 

bet.. Xn pour smon4 qwction John Doe ova tea fsrofr 

# lad an4 awes dd.lnqueat taxes for sclrtlcal paerr oa 

au traate. Ra 84118 one truct to John slrltsl. John 

a&h th8n.oowr in WlftJa the life or House Bill xsr $3 

aa attmpta to pef tho dellupuaat tams an t&o trsat 

ash ha BP~ purc&ur@4 fzom John DOS. This Ir the 

a%y traot or lad John Snlth 'ovtnu that haa any ad&aqua& tar.8 lhBEs68Od at&aU4t it. ft is the oplaiw OS 

$hla bepartaent that In rush amao Joha Stalth would M 

tn thr posltlsn 0r 4 taxpayer acmclng in ta ~07 hi8 

44liApuud taxm lmbr S4otion lof HOUQO sill x0. 78. 

We brlina hI’t.har that, ho ?Culd mat bo in a pQ8itiOR 

of a tsarpayer who owea d~llnquant tarub on soferaA 

$?4ut8 of lam3 CIsairsng .bo pay tha t&xetJ on on1 of thez+, 

whio& wuld r8qalre tha pymnt ot a rlr par oent penalty tader Bootion 3. It in our oplnlon, tharafore, 

thif W&BP tha tacta Wited in QAP 

J4@n 8silth 1s ent1trea to pep E E 

wstion Yo. 8 

t 4 66 loquwlt tcwm 

ofn*t the tmtt or. laud wlthmt any int8rut 4w punff ty bidI@ ass*0044 tlisrato. 

Xn o\lestlon Pa. 3 John Doe ownn ten truota 

a? lsad and owes dsliaqttsnt tams on all 31 thee. P 

bank boltliq a lien an one af the trvats deirlrer tP) 

pey the tar on marae. mu .lxlspixe a0 to thu wount t& 

wlty, ii any, that sharild be ohm&e& if the aWinq?mt tareo s.ra pald,on thin tmiat by th4 bank with&a 

a4 life ai~ITOU8tB El22 xor 76. fn it lnfon #or 0-LBb8 

thi8 degartaent parrkd cm this quest f cm where a Ilenhgl&r &4sir4& to peg al2 the dd.in~usnt taxer 0x1 OIL* 

treat of proprt 

Wb8 dellnquwxt 31 

whleh 16 0~~44 by B tarpaysr wh8 

8x6s QA ~awxoum tra4tar Ke hold thnt 

the liroholde2 shoulQ be allawad Do pep #a tw.ea but thttt 

he would also ba racuirod to pay'tb* six per aeat penalty 

prwldsd in 9emtion 3 ail souse Bill XQ. 76. ib copy ot 

~b~lon No. O-%968 1s enolossd far your inSormtiOa. 

In your flrtlt quemtioa Ben l&m, un heir oi the 

John we xstate, orrc~s no other 8aliaqoimt taxer and wishes 
402 -’ 

Haoreble A. fi. Gutton, Page ( 

to pay all the tsxee due agelnot hia undlrlaed intereat 

in the .:.stSte. in Opinion Nq* o-s88 tihlll depertmmt rulall 

on B ra0t situation wham3 an heir attempted to pay OA her 

one-eixth undivided iaterert in three let18 which hei? been 

rendare< in SO&.% fcr taxation. T’hl8 depar+aeat ruled 

tht oaid heir work not ba pera;ltted ta ‘pay taxee 011 her 

one-rlxth uudltided Intsreet without -4% all texeu, peneltlO8, FRterFt, eto.,~dslloqusnt on the satire traat, 

k oopp Qf thfb OpjJliOK4 iS fdS@ StlO&OS~d ?Oq YOUr t&OrPutlQlL 

&here, however, Ban Coe’e untIlvi~e4 lntercrrt km& 

bggn ueperetely apsesse8 in his name then ?Sen Doe ctotid pry 

air eenexsaant even though it wa* nn uadlvlded lnt4rert. 

USQ, Y the tax88 on this l redmrole@i ml* the o+p dellnqaeaf 

t-8 owed by Ben tie, he would be authortied 80 pet we 

dthout paying the 8ix per oant ponaltp. 

qalry. 

%e tntst that the foregoing fully amwrs your In-