. . 

The Attorney General of Texas 

June 23, 1980 

MARK WHITE 

Attorney General 

Honorable Bob Davis, Chairman 

Committee on Ways and Means 

House of Representatives 

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 a city shall permit discounts for advance payment of 

taxes mandates the allowance of discounts under article 7255b, V.T.C.S. 

Article 7255b provides, in pertinent 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 by general law and Article VIII, Section 

20, Constitution of Texas. . . . 

Although the charter has recently been amended, your question and our 

answer are directed to the prior language set out above. ’ 

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

If a city elects to provide discounts for advance payment of taxes, 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 1939 tax vear. but that the council has not 

since enacted a similar ordinance. See Byke v. City of corpus Christi, 541 S.W. 2d 661, 

664 (Tex. Civ. App. - Corpus Chrisrl976), app. after remand, 569 S.W. 2d 927 (Tex. 

Civ. App. - Corpus Christi, 1978, writ rePd n.r.e.1. Discounts were permitted through 

the 1955 tax year, when they were discontinued. You ask whether taxpayers of the 

City of Corpus Christi are currently entitled to discounts. 

Article 7255b, V.T.C.S., makes clear that discounts for advance payment of taxes 

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, 276 S.W. 2d 798 (Tex. 1955). In ordertofulfill 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. When and if 

the council has acted thusly, taxpayers of Corpus Christi will then be entitled to 

receive a discount for advance payment of taxes. 

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 has not done so. 

Very truly yours, 

#$ggLM 

MARK WHITE 

Attorney General of Texas 

JOHN W. FAINTER, JR. 

First Assistant Attorney General 

TED L. HARTLEY 

Executive Assistant Attorney General 

P. 634 
Honorable Bob Davis - Page Three (MW-196) 

Prepared by Rick Gilpin 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

C. Robert Heath, Chairman 

Susan Garrison 

Rick Gilpin 

P. 635