Case Information
*1 I OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Honorable Jam.6 VI. Strawi
Oounty Attorney _
Ulllrm~ Ooullty Texan
Baymondrllle,
Dear s1ra
oontrol and improvement dlsttilot, irrigation
dlstrlot, and other defined subdlvleiona of-
the State (and, subjeot to tho provisions herd- inbefore titid~herelnafter oontained, euah interest and penalties on delinquent ad valorem and poll taxes due oitlea, townn, and villages, and speolal sohool.dlatrlote, and independent eohool districts.,) shall be the earn are hereby released, prwlded *2 Honorable J's W. Stram - Page 2
said ad valorem and po3.I taxes are paid on
or berae November 1, 1945. It 18 protided
that t&s prarisions herso? shall not apply
to oltlea, towns, and rlllages, and spsoid
sohool dlstrlot, or lndspsndsst s&o01 ,dla-. trlots, unless and'untll the gwerniug body ,. O? any 8usk olty, faan, or village, er speolal 8ollool dlstxlot; or Independent sohool~dlstrlot finds that uausoal cm l xaessl~e derault ln the
p6pttent O? ad,yalorsrs and poll tares has ooourred,
and that an ext&nslon or time for the payment ! of such dsllnpm~ adyalorem and poll taxes will promte~sml aooelerate ths eolleatlon $here- i ;, o?, whereupon woh governlug body shall adopt a resolution or cirdlxmnse erldenolng saoh ilndlng, ii and upon the rsoordlng o? such llndlngs o? raot
the prwlaloxs of this Aat shall brS lx roll ?Oros and sireat as te any suoh olty, town, sr ril- i loge, or spsblal sohool dlstris.t~, or independent sohool distrlctr It18 hersby~ 6Qrsssly and
spsol?loaIIy provided that penalties snd lntersst herein releasdd arts releamb only on deIlnquent
ad m&lorfna and poll taxes and on no other taxes.6 ,'.'
You will note that the effsot o? this artiols is restrioted In unmistakable tez%s to wall interest pen- alties that have aoeruad on all a& Yalorea tares that were ',. ~I~!.: dellnqaent in or'befors July 1. 1940".'.,
This~'8st.:?urthex provides that shek ,lnterest and j'.,~ ~: penaIt.188 shsll'be rlaittad only lr the ad oalorwa and poll taxes against whlsh they have aoorued srs'pald on or bet666 '~. ,.~ Noreabsr 1 194l. The fast that the delinquent taxpayer has ontll the iatter.date to take advantagb o? ths.reialSSlOIX doea ~; not extend ths~slaas o? penalties and interest included within .~ '.' : the soope of the~lsglslatlon, interest and penaltlss ao- srulng against taxes whlah beosme dellnquant atany time a?tsr .: : July 1, 1940 are tiotlnoluded.
There?ore, it 1s the opinion o? this departmeat. and you are so respeot?uI.ly advised, that.p?naltias aud iutsrest only on ad valoreat and poll taxers whloh bsoam *3 .”
\ Honorable Jsmes?I.Strawn -Paga 3
delinquent onor before July 1, 1940, whloh were paid '.
on or before Norember 1, 194l, were remittsd by the prorl-
aions of Artlols'73361. Taxes for t&s pear 1940,were neither due nor dellnqueat on July 1, 1940, taxes ?or that year ob- rlously are not smbraoed In the Aot. It r0u0w8 that taxes for the year 1940, whleh beoame delinquent fn 1941, are
subjeot to the~~usual penrltlea and interest.
Trustln~'that ws hare fully answered your lnqulry, we are
Youri very truly ATTORHZY GXHERAL OF T!EXAS
Peter ?bnleoeloo
Pkif:FS .Assletant
.,
.