Case Information
*1 : ‘OFFICE OF 7I-@ A’PTORNEY GENERAL OF TEXAii j ,.. AUSTIN, oarroo.m&aa~ *mrrramua : I. ,, . . .,
:I?on. :Syrlaa Z. Kqcbut. - .' -County .?ttor(ney
.. Ztibbock County
Lubbock, Texas
acar sir.:
_: ~.
to doe3 not 60 far Like Co.ask for an opinion on d be-the @tatus of an individual x to eight monthk Z& the armed ser- been di3c!:eYced from suoh service? Cm Of std.& bill 'reads 03
“1Qa34mOh a3 &xdiOQ 'That them is hcrcby releozmi to all nmbcrs of t?io Armed Porces of the United States of..k.nerica aria t.k3ir Hulllinrfe~ -, and all. r:wr;bers or' the Sxmcd - _I Poroeo ~es.erve of tf?e Unic3d {Gtates of' Acierica and
'. their tiwzillhri33,~ all icterest, kmd ~~3imltius nccruiny,
subseque;lt to Lkir ei-~ntry into s12cS dorvice, 02 itate and wuunty ad valorcz~ tax03 on pro;ertji listed 03 the fax ral.13 of eq- county la the 1~23 of arty of such ..~ '. .'.
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. @m. ‘S&l Parbut;&& 2 5. :. . . ‘, -nc-mbers of the Euxcod ??5rcos or their au-xlliarlos or . ‘.~ _: . . the Amzod Forms Xcaor‘ze or their auzilioriea nrior
‘.. - _’ $0 theetim they. joined SuOh &Zed.i?orcos or s;Jch ' .i (_ ,. .auxi3.l~rie~; providing that the roleavo of such
&ntercsi and pesaltlar shall extdnd for the~duratlon Y ., _.. L of~:Torld 'far ~II, and providing that the respective '4 '. '. mc,~bars of suck timed Forces and suoh auxllinrlea and 'nilcY& I!rmed 17orcaa Resorrc and their euxllinries
. I-. ;. shcdl ba allowed a ~eriorl of not: +%ZJ exo%~I 'six (51 ..: ~Ti-2zGr the co3 :ntion Cr' ko:iti.li~i;;~ invihich ’ t5 )?Uy .Ui CtX?lli ~~cna1.t.y awl lr.terc~rt tfxir tsxs.3
.~’ i I WhiC> :1aYG U&X?JC~ ftrLd Ui?i~i: Silfill UCClWe ourin ;~:: ' ‘tl:~ dure?XZiT? r&e li'ar,
:A. _
':. ?r?efer&~~ be& 'to our former qusstl5n, would :
2'). the above persun in said pdcstlon bC exempt from .~ :' pawent of penalties and interest:untll six months I .&t&r the oessatlon of hostllltlos, even thou+1 he I z. had.b;eon discharged from the service a~~d is 110'2 in
CiVlliflJl llf 87 ..- ~. .>.. . *IPa would Ilke,to have your opinion as to tbls : questlon.~ ,~ ;' .< >... ‘r..- .-.,. . ..'.. e(2) Doe3 the ilbove~X%ferrcd to blll~~xeleaso L delinquent oosts'l ,.:.. ~. s . . R~~i'owo~ld like your oDinion'a3 to BfiethCr' dellri- ._ i qucnt costs would also be deferred, aIonq, with pennl- I
.' ties arid Lrtcrest on dellneuent taxca. FIecse let us . . : : have your opinion on the above t;v;o quostlons.N .;
Ansv;erlng your.flrst question, we LWO of the opinion as iollowsr ~. ‘_ E'ihen'a peraou is (a) a member of the Jxmad tFor~es
of the United Stntos of fimrica or thclr *uxiliurles, or a member of tire nrnod *rcco !?aserve of the UnFted States of America or.tkeir auxiliarlos, and (b) prior to C?e tL?e such.
parson joined some, ho (c) hnd listed in hi3 ~mne on the tar Xolls Ol’ tha CO!Ja%y any $rC$orty 3ihjcOt %o P,d valOfe.2 taSed, md (ri) said ad valoren taxes, subsequent to such entry into ~,the above mchtioned forces, ond ~Alle the sixit; oft such
person as sua:\ rc.embc)r sti3.L obtained, boaaate d~clinc?uent, then (o) all intorcnt &ud I-enalties ou said dCIi;lquent taxes -: .._ - i *3 ., : - _ ; .~ &ld be rolemki by farce of snid Senate Bill pro. 130 to seid'person for-the duration of the war end. for not more than six month% after the ceesetion of hostllltlos. _.
~-You will .not;e, from the ve+y warlllnc of the Aot - i%solf, that in orr\cr for it to epply to 0 Forson, the person in Quo&ion must be ~lilezher as above r;sntioneb, .end his taxes must have becone delinquent while his said membership obtain& 5% benefit of the Act Is only axtende5 to ono who is such member. When a person, by virtue of his said fiembership, and by meson of’ tho occurmmce of the other conditions s%t r0rth ,in th% j?Ill in wcstlon, had bcco;ae entitled to the r&ease from liability for the interest and pen<y es provided In aold f3111, tbcn onid benefit e%tenCs for the g+M.oG of tLme as provided In the Bill.; that la, until t&e cessation of hostilities end for not longer .thaq six months thareafter. : I
On the.otha bend, 21 a citizen has be& a menber as aforesaid, end is dlsckir$cd, andthereatter~ bls said ': : taxes becoT& delinquent while he is not suoh mcnber,t.hen ef co*wse nail delinquent taxes ere isorely thr? dslinauent taxes of a clfieon, whose p%nalties end Interest on Gelinquant tax0s ,@r6 not reluese;d by the provisions of said Sennte Bill ?:o. 130* The provisions of snfd Senate Dill Uo. 130 never.tIid bedome applicable to him; s~&d Efll a@ its be.nefits were not~intsnaed to, and do not, .np3ly to such sx-mecbers. ICt ia only. to xzC!.zlW that 'it ever becomes agplloablo. But when it does b'eoosa applic=bla, then ths benefits
bf Senate Dill. Ho. 130 attach for the period of tine provided by the terms of the Bill itself; that is, until the cossetion ~Shostllities acd for not lonccr then six months thereafter*
The Legislottie, in onactisq laws with reference taras on property and the..collectlon thereof, to tho delinqxzt has from tho earliest days of suoti le~islctlon deaSt with~the oharges aacruins by reaLion of 3uc!1 tax dolinqusncy in three.. olasslflcst:cna, naely, (a) intcsest, (b) penalties, and (c) costc. in th% laws of the.Eepublia OS Texas, in the yenrs
You ero~thoreforo rdvis& that said Sensto B111~
'20; 130 does P.ot &i.re thu lo@ eX@ct wf rolaa8iu~ fhe
wgg.qtst! provided' for in the s%tutcs of Toxs~ in aal t.g brdiht ooJ.lcotlon 9f dolfil",uont ad velorem~taxes. : 1