Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable Y!ayne Lafevre
County Auditor
Clay County
Henrietta, Texas
Dear Sir:
T!e have received an your letter of hpril 7, 1943, in which you r this department whether llnquent and per- sonal property the military ta owned by a person
ser
y has deoided in case federal war power o, O-4646; opinion NO. .0-5165. ne the Soldiers* and Leilorst he aGplioable portions reed as ) The provisions of this es or essassmants whether general n taxes on inaoue
uring the period property, service, money, or credits, owned and occupied prores- sional, business, or agricultural purposes by a person or his dependents the co.:aenoe- ment of his period so occupied by his depentients or e,%ploy,zes are not paid.
Ffonorabla Xayne Larevre, Page 2.
“(2) No sale of such property shall be made to enforce the oollection of such tax or as3easmect,
any proceeding action ror such purpoee oormenced, except upon leeve of court granted upon applioation made thereror by the collector of taxes or other orri- cer whose duty it is to enforae the oollection of’ taxes or assesszwmts. The court thereupon, unless in Its opin- ion the ability of the person in military to pay anch t?xas or assessments ia not materially artacted by reaaon of such servioe, may stay such proceedings
such sale, as provided this Act, for a period axtand- ing not mora than six months after the termination of or mllltarg ssrtios of such person.
“(3) Khan by law suoh property nay be sold or far- reited to enforce the oollaation of auoh tax or assess- ment, such person shall have the rlSht to redaem or corPlnenoe an aotion to redeem suoh et any time not later than six months atter termination of such service, but in no case later than six months after the date when this act ceases be in force; but shall not be taken to shorten any period, now or hereafter provided by the laws of any Stste or Territory for such redemption.
*(&) li’hanever my tax or ‘asaeesmeat shall not be paid when due, such tax or aassssment~
shall until paid at rate of 6 per centua per annura, and no other or interest be incurred by reason or such nonpayment. Any
lien ror such unpaid taxas or assessment also Occlude suoh Snterest thereon.
v’sec. 700. (1) A pt!rson may, et any tine during, hi8 o?riod of milltsrp or within six months there- any after, to a court relief in respect obligation or liabiiity incurred by suah piirson prior to his teriod ssrvioe in respect of any tax. cr e:jsessment vrhether f%Lling due prior to or dur- I-, i:is period Tha court, utter servioe.
appropriate notice and hearing, unJ,ess its opinion the ability the applicant to oomply with
ci such cblip,ation or liebility to pay such tax or assessment has not been materiall:: affected by reason sarvice, meg grant follov:ing oi hi3 military relief: *3 Honorable Wayne Lafavre, Page 3.
n . . . . *(b) In the ceae of any other obligation, liablllty, a etap the anr0rO8lPsilt thereor tax, or aseassmsnt, during the apTlicant*s period of: military sarvica and, fros the date or tarsination or such period of military servioe, or iron the date of appLiaation if made after such aervlae, :L period cf tin; equal to the period or military servlas oi:the epplicant or any part of suah period, subject to peytnent of the balance of prinolpal and aaauaulated at the date of terainatloa or such period .nllitary aervfae or date of appl%ftiiik, the case hay be, ln equal per- lodla Installments such extended period at suah i;i; interest as may be presarlbed for auah obllga- , liability, tax, or aeaeeemant, il paid when due, and subject to suah other as nag be just. ‘Ashen any aourt has granted a stay ae provided
“(21 in asation no fine or penalty aaarue during terms and condltlonr of such stay are com_ollad with by mason of failure tc aomply with tarma or conditions the obligation, liability, tax, or assessment in respeot of whloh such stay was granted.” Sea. 500 (4) spsoifically provides that a tax or ameBB- rate of 6 per mant when past due ahall interest aentum par mnum but that no othar interest be incurred. ‘This provision auperaedes the penaltie~a to be applied in aaoordanae with Art, 7336 8. A. C. S. However you will note that Sea, 500 and the subseations are United their’ In reepect application taxes or assessment8 perty, money, credits, or real property-owned aid oacuplid profeesional, bueinsse 3griCUltUral prUpOst3S by a peraon in nilitary or hia dependents the aom- mencement of his nilltary ao oaaupied by hgs ( 2mphasis ours. deuendents or emloreea.
Thie does not provide any relier a8alnst penal- ties on delinquent real properly acc~lng ,or Art. 7335 V. . . . c, s. ii the person la ailltary by vlrtus did not rulrlll the preearibed aondifione set out Sec. 500 the Act.
’ ,
Honorable yfayne Larevre’, Page &
Turning to a consideration of Sea, 700 (l), snbsaa-
Mona (b) and (2), which grant further relier, we rind the parson sariice must make application a court ror reller provided whlah may be granted dlacretlon the court. Thla saatlon and the subssotions do not inhibit i~apoaltlon of psnaltiae inter- est aa provided in Art. 7336 V. A. C. S., but merely grant the propsr court the dlacretlonary power to fix a just rate or Interest when it8 juriadiotion attaches.
You are advised therefore that no Ieaaltiee exceeding 6 par asntula per annum may be asesseed against delin- quent tnxas In rsspeat of personal money, or oradits, due prior to of mtlltary aerrlce. However, the schedule of oenal’tiae and interest in Art. 7336 V. A, c. S., ahall to delinquent vtded property rhen the psreon in nllitary aervler did not own and occupy his real property for dwellfng, pro~esalonal, buai- nesa agricultural purposes, the commencement of hia pari- od sarviaa or when said property la not et111 80 oacuplsd by his dependants or employeea. truly ymrs
Vary Woodrow Edwarde Asalatant