HonorableW. L. Edwards County Attorney Victoriacounty Victoria,Texas
Dear Sir: Attention: Mr. F. 0. Proctor,Jr.
OpinionNo. O-5227 Re: Whethera person may pay second half of taxes on one tract of land withoutpaying the second installmenton other tracts of land..
Under the date of April 15, 1943 you submitfor the opinion of this departmentthe followingquestion,which we quote from your letter:
"Wherea person has paid the first half of the taxes assessedagainsta number of separatelyrenderedand valued tracts under Article7336 Vernon'sRevisedCivil Statutes, is it possiblefor him to pay the second installmentof said taxes on only one of the tracts.?"
In the case of Richey ?m* Moor, 249 S. W. 172, the Supreme Court of Texas clearlydeclaredthe rl.ghtof a taxpayerto pay his taxes assessedagainstone tract without,at the same time, payingtaxes as- sessedagainstother property. We quote from said case as follows:
"Whilethe generalrule is that taxes must be paid in full at one time, and, unless otherwiseprovidedby statute, a taxpayercannottender a portionof the tax and demanda receipttherefor,yet this rule is subjectto some qualifi- cation. The citizenalways has the right to pay the amount of any one tax listedagainsthim, or as held in some juris- dictions,to pay the tax on any one item or piece of property which has been separatelyassessed,withoutofferingto pay the taxes on other parts, 37 CYC. pp. 1164, 1165; 27 her. & Eng. Ency. of I.aw,po 761. The last clause in the statement just made finds supportin the authoritiescited in the notes, but in most instancesthe statutedirectlyor impliedlyper- mitted the applicationof the exceptionto the rule. There are other exceptionsto the generalrule which are recognized in many, if not in all, jurisdictions." HonorableW. L. Edwards,page 2 (O-5227)
The rule laid down by Richey YE. Moor, eupra,w&8 declared long before the amendmentof Article7336, V. A. C. S., providingthe "split-payment plan" for taxee. Your questionin effect is whether Article7336, supra,alters the right of a taxpayerto pay his taxes on one tract of land, which was separatelyassessedfor taxea, without paying his taxes on other separatelyaeseaeedtracts. Article7336 reads in part as follows:
"(a) If any person shall pay, on or before November thirtiethof the year for which their assessmentia made, one-half(l/2) of the taxes imposedby law on him or his property,then he shall have until and includingthe thir- tieth day of the succeedingJune, within which to pay the other one-half(l/2) of his said taxes withoutpenaltyor interestthereon.
"If said taxpayer,after paying said one-half(l/2) of his taxes on or before Novemberthirtieth,as herein- before provided,shall fail or refuseto pay, on or before June thirtiethnext succeedingsaid November,the other one-half(l/2) of his said taxes, a penaltyof eight (8qb) per cent of the amount of said unpaid taxes shall accrue thereon."
We find no languagein Article 7336, supra,which indicates a legislativeintentionto changethe rule laid down in Richey vs. Moor, supra. We agree with your statementthat Article7336, supra,was enacted for the purposeof furtheraidingpropertyowners in payingtheir taxes and does not take away from them any rights they had under the rule as announcedin Richey vs. Moor, supra.
We concurwith your opinionthat where a person has paid the