Case Information
*1 OFFICE OFTHEATTORNEY GENERALOFTE~ AUSTIN
Honorable Bovlen Bond District Attorney
c~tiinal Freestone County
Fairfield, Texas. Dear Sir: Opinion'Ro. O-4120
Rer (1) Is the geneknl remltmlon, rovlded ln House Bill 76, Acts g 7th Legislature, Regular Ssa- alon, epplicable to the penalty and interest and cost reoovered in a judgment obtained in 193777 (2) May the owners of the prop- erty pay the delinquent taxes that have accumulated since the date of the. judgment, without paying the amount the judg- ment, and thereby be entitled to the remission of peneltles and Interest on the taxes delinquent but not covered in said judgmentP
YOU request for an opinion from this department has received and considered. We quote from your request: "WI11 you kindly give me an opinion aa to the effeot of the general tax remlaslon bill passed by the 47th Legislature, Regular Seri~lon, upon the fol- loving state of- facts;
"On August 25, 1937, the State of Texas.reaover- ed judgment ln the District Court of Freestone County, Texas, against Clalr Clark, et al, for the sum of $426.54, for taxee, Interest and penalty on three separate trectn of land, an d judgment provided for foreolosure of the lien on each separate tract for the tsxee , penalty, Interest and cost due thereon.
This judgment provided for six percent on the full of the judgment for taxes, penalty, Intereat amount *2 Bonorable Bowlen Bond, Page 2
end cost. Since the date of the judgment, the ovners, Clair Clark, et al, have failed to pay the taxes for the years 1937, 1938, 1939 and 1940, and they have also become delinquent. ThIr judgment has never been satisfied, order of sale hae been Issued thereon.
Ulll you kindly give me the opinion on the folloving quebtionn:
Does the generbl tax remlsslon bill remitt- ing,nl&terest and oost on delinquent taxes due for the years up Tao 1940, If paid before PSovember lst, 1941, cover the penalty, Intereat and cost recovei-ed In the judgment referred to above? If the above queetlon Is answered In the nega- ‘2.
tive, and you hold that the tax remlrrlon bill does not effect the judgment for penalty, Interest and tort tak- en in 1937, then can the ownera, O&e Clark and othera, pay the delinquent taxers now due for 1937, 1938 and 1939 without pa@ng the judgment taken in 1937, arid be entitled to the remiaslon of the pen&t%, interest and crest for the yeara 1937, 1938 end 19391
The applloable provialons of said House Bill 76, Acta the 47th Legislature, Regular Sewsion, are Sections 1, 2and3 thereof, vhich provldej?
"Section 1. That all lntere8t and penaltIe that have aucrued on all ad valorem and poll taxes that were delinquent on or before July 1, 1940, due the State, and county, common school dlstriot, mad district, levee 3mprovement district, water Improve- ment dletrlot and water control and Improvement dis- trlct, irrigation district, and other defined subdlvi- slonrr of the State (and, eubjeat to the provisiona hereinbefore and hereinafter contained, such Inter+M and penalties on delinquent ad valorem and poll taxee due cities, towns, end villages, ‘and special school dlstricta, and independent school districts,) shall be and the same are hereby released, provided aald ad va- lorem and poll taxes are paid on or before November 1, 1941, It Is provided that &he provisions hereof shall not apply to cities, tovna, and villages, and apeb;Ial *3 honorable Bowlen Bond, Page
school districts, and independent school districts, unless and untI1 the govemIng body of any suah city, tovn, or vlslag,e, or speoial school dlstrlot, or In- dependent school dlstrlct finds that unusual or ex- cessive default In the payment of ad valorem and poll' taxes has oacurred, and that sn extension of time for the pnyment of such delinquent ad valorem and 9011 taxes will prombte and acoelerate the collection there- of, vhereupon such governing body shall adogt a resolu- tIon or.ordInanoe evldenclng suoh fIndIng, and upon the racordIng of suoh fSndlngs bf faot snd the provl- slons of this Act shall be In full force and effect as to any such city, tovn or vlllage'or special sahool dlstrlct, or independent school distrlat. Xt Is hereby ex9resely and apsolfloally provided that penalties and Interest herein released are released only on delinquent ad valorem and 9oLl taxes and on no other taxes.
"Section 2. That all costs of every kind and char- acter that have accrued or attached or that may here- after accrue or attach to or by reaoon of delinquent poll or ad valorem taxes 6n vhioh said 9011 or ad va- lorem tax the interest and penalties have released by ay of the 9rovlsinns of th%a Act shall be and ths same apa hereby released, and no such costs shall here- after be aharged, oolle&ed, OP acaounted for, provided, however, that any costs that are now due and payable to any officer ordflcial shell remain a valid oblIgatlan, notvlthstanding the provisions hereof.
"Section 3. Anyone desiring to pay at one time all the'delinquent taxes for only one year vhereIn such taxes are delinquent for more than one year ehall.have the right to pay the same but vlthout remission of pen- alties and Interest; provided, hovever that any persons availing themselves of the benefits of this Act shall be required to pay all delinquent ad valorem tsxes due the State county on any speoiflc pieas of property on uhiah such taxes are delinquent before the penalties and interest may be released as herein provided; conditioned that 8 six per cent (6$) penalty OR the totalS~smOunt delinquent be paid on such property."
I. m We refer you to our opinion lo. o-3622 which ve think
~onoruble Bowlen Bond, Pege
clearly ansvers your first qUeStiOn in the negative. For the reasons discussed in said opinion, you are respectfully advised that your first question Is ansuered In the negative. A oopy of that opinion Is enclosed.
In OUP 0pia10n No. o-3657, in which we aonatrued the ssme provisions of Rouse Bill 76, supCa, ve held:
"Our opinion Is that under the Act no penalty on delinquent taxea vi11 bo chargeable by the State and county, or by any other political subdlvlalons adoptIng the act, them a person pays all the delln- quent ad valorem or poll taxes ovIng by hlml"
"While the 1a43WZge ueed Is perhaps not a8 clear as might have been used, ve believe that Seo- tlon 3 vaa meant to haV0 thIr efteatt (1) If more than oob year's taxes are delinquent, the taxpayer may not have the bemilt of the relesss ii he pays for any number for one year only, oreIf he pays geara less than alli
we think the rule rtated In Our 0plnUn o-3657 iB appll- aable t0 your BeOOnd qWstiO& 4 copy of that opinion ia being ellClOBsd.
You are, therefore, respeatfully advised that It in the opinion Of this department that the IWtmiesIOn penaltier end in- terest, as provided for In HouiwBIll 76, supra, In not available to the-property ovners under the facts submitted In your eecond question. Your second quention-is aaaord%ngly ansvered .In the negative.
Yours very truly ATTORNRYOElERALOFTSXAS Harold McCraaken Asalstaat