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# The Attorney General of Texas

June 23, 1980 MARK WHITE Attorney General
Honorable BobDavis, Chairman Committee onWaysand Means House ofRepresentatives Austin, Texas Opinion No. Mw-195 Re: Whether a city charter provision directing that the city shall allow discounts for advance payments of taxes mandates the allowance of discounts tmder article 7255b, V.T.C.S. Dear Representative Davis: You have requested our opinion regarding whether a city charter provision directing that acity shall permit discounts for advance payment of taxes mandates the allowance ofdiscounts under article 7255b, V.T.C.S. Article 7255b provides, inpertinent part:

All taxpayers shall be allowed discounts for the payment of taxes due to the State and all governmental and political subdivisions and taxing districts of the State, said discounts to be allowed under the following conditions:

.... Provided, however, that the provisions of this section shall not apply to.
.. cities

...unless and until the governing body of such.

.. cities.

.by ordinance, resolution or order, shall adopt the provisions hereof.

... Article 7, section 6 of the charter of the City of Corpus Christi provides: The City Council shall have the power to provide for the

prompt collection of taxes; prescribed when taxes are due; when delinquent; prescribe penalties and interest for delinquent taxes; and shall allow discounts for advance payment of taxes, not to exceed the sums provided bygeneral law and Article VIII,Section 20, Constitution ofTexas.

.. . Although the charter hasrecently been amended, your question and our answer are directed to the prior language set out above. ’

p. 633Honorable Bob Davis - Page Two (NW-196 1

If a city elects to provide discounts for advance payment oftaxes, the statute requires that the city’s governing body “adopt the provisions” of article 7255b, V.T.C.S., “by ordinance, resolution or order.” Likewise, the city charter provision is not selfenacting. Rather, it requires the city council to “allow discounts for advance payment of taxes.” You indicate that on October 7, 1939,the city council enacted ordinance number 1006. allowins discounts for the 1939tax vear. but that the council has not since enacted a similar ordinance. See Byke v.City ofcorpus Christi, 541S.W.2d661, 664 (Tex. Civ. App.-Corpus Chrisrl976), app. after remand, 569S.W. 2d927 (Tex. Civ. App.- Corpus Christi, 1978,writ rePd n.r.e.1. Discounts were permitted through the 1955tax year, when they were discontinued. You ask whether taxpayers of the City ofCorpus Christi are currently entitled to discounts. Article 7255b, V.T.C.S., makes clear that discounts for advance payment oftaxes are permissible only if the city council adopts the provisions of the statute. The city charter provision requires the city council to allow discounts. The city council has not affirmatively acted to allow discounts since 1939, however. When a provision of fundamental law such as a constitution or charter is not self-enacting, only the legislative branch can implement its provisions. See City of Corpus Christi v. City of Pleasanton, 276S.W. 2d798 (Tex. 1955). Inordertofulfill the charter’s directive, the council would need to enact an ordinance granting discounts. In order to comply with article 7255b, such ordinance should adopt the provisions of that statute. Whenand if the council has acted thusly, taxpayers of Corpus Christi will then be entitled to receive adiscount for advance payment oftaxes. SUMMARY A city may allow discounts for advance payment of taxes only if its governing body adopts the provisions of article 7255b, V.T.C.S. Although the city charter directs that it grant a discount for advance payment of taxes, the city council of Corpus Christi hasnot done so. Very truly yours, 

# #$ggLM
MARK WHITE Attorney General ofTexas JOHN W.FAINTER, JR. First Assistant Attorney General TEDL.HARTLEY Executive Assistant Attorney General

P. 634Honorable BobDavis - Page Three (MW-196)

Prepared byRick Gilpin Assistant Attorney General APPROVED: OPINION COMMITTEE C. Robert Heath, Chairman Susan Garrison Rick Gilpin

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