Case Information
*1 OFFICEOFTHEATTORNN GENERALOFTEXAS AUSTIN
338 I tinned br c- I Honomble Quo. II. Sheppard
COm@X'olfer Of Pub118 AeaoMt(l
Awtln, Texas
Dear sir:
* you wbmit fO? the opinion of thin %partmnt tion, rhioh we Quote rr0r
r to Sematti Bill Ho. MS, the Porty-Slxth .tegisla- uhether the.,texpayer ile@m or thiff 4lsoowt on tha last a pafd in the went he eleet#i t&o e&ion I oall your attention to Seo- lauae of lrfiiCh reads, as t@11UU6: * but in no evqnt &all the mum apply to apllt p&&& Of taxerr. ' I ala0 oaU your attentfon to Sub- aeetion (0) of Section S.*
Hon. Gee. E. Sheppard, Page Z
Seation 9 of the under oonelderat.lon la amendstory of Article 9356, Vernon*8 Revised CIrll Statutes of 1966, being the statute allowing the payment of all taxes owing to the State and the various oountiee and politleal subdivIsiona thereof upon the apllt-pament plan. The apparent purpose of thia'amndrent is to Incorporate into this stetute the benoifts of the dlsoount for proapt paynont of taxes, fixed end allowed by Seotion 1 of the amending act, being Senate Bill Ho. 4OS, Aots, &gular Session, 46th Legislature. Subseatlon (a) ot seotlon 3 acoomplishes this purpose by allowing the benefits of this diecount upon last halt of auoh payment under the split-paymnt plan but not upon the first hali, in the follaring language:
"(0) Ii one-half (l/2!) of suoh ad vslorem taxes have heen paid on or before Howamber thirtieth or the year in which the 8ame are assessed, the dlsaounts herein provided for shall be effeative and shall apply to the lest halt tbe ad nlosem taxea ii safd alnety (90). and thirty (30) days respeotIrel9, prior to the ilmt day of.fuly, when the atuse beooae dolioqttent as hemin pm- viaea; but ouoh disoount shall not rrpply to the first halt of ruoh taxes Ir the aaae hare been paid on or before Honmber thirtieth of the year In uhrrhioh woh assessment Ia lad6 .* But you point oat the following aoniusing end oonflleting hnguags in the last ChII38 Of s6OtiOn 1 Of the Act inVOhd:
" Provided, however, that the prorlslons oi this s&h& shall not apply to rater inprovemnt dls- tricts, irrigation districts, levee districts, water eon- trol dlstrlota, end other gooernmental~ibubdirisionu. cities, towns and independent sohool dletrlats unless and until the governing body of such water 3.nprovenent districts, irrigation dl$trlota, levee districts, water control. distriots, sad other govermmatal subdlvlsions, cltfes, towns, or independent oahool distriots by ordinance, resolution or order, shall adopt the p~ovlaions hereof; and in the event any suob water imprOVomOnt distriot, lrrlgtitlon District, lefee district, rater oontrol distriot, and other governmental subdftisione, efty, town or lnde- pendent school dlstriet eleate to sllow so& diseomts, *3 Zen . Gee. ::. Choi;pard, Page 3
then the govsm:og body of eeoh water iuprovmneut dietriot, irrigation ai8triot, .lestee district, rater ocntrol Ciatriat, and other governmental subdivioio~, city, twn or indspandont school distriot, shall have power, by‘tte ordluanee, resolution or order levying the annual to dealgnnte the aontb8 in uhlch such dissouutm tnxes, or three (g) per dent, two (%I per aent. and cme (1%) per aent respsotlvely shell be allomed, In no event stall the scixe apply to spilt paymmt 0r tdl(e+.~ (GZGF- 8ooring cure)
You wish to be aatiaed or the errrOt 0r tua marrllmd ohuee upon the ri&t a.toxpayer tc a di8OOUX4t on Stats 8ad County ad valorea taxes under subrlotloa (6). section 5, or the Aat, vhsn qdlt-pnptent plan is followed. ii;* tMhlnl; this aImwie lo l spcolal Umitetlon or restriotlon upon au00tm3 or taxes merally atr0rded by kot10n 3, su;uweotion (a), heninnboya quotd. rhcm pia under the so-called r?pllt-paym3nt plan. Ii thi6 be so, thur it nsoessarily.follows besp1t.e the general lsxgusge and toam OS Bub8eetlon (0). Yeotlon % Or the rmder ooosiaeratioa, it la only State ad valorem taxes xLlch faU within t&e purview o? mmh subsection, 80 8s to be l hued the dlswunt therein prorioed vhm pin ia ieua*ea, All other tax unit6 and po3.L the 8pli+pWWnt tiasl subdl.rislans, lnoluding oouuties still hsve the hen&it oi 8put-jtapw Phil proriaoa in ~&i6 98s6, YO~PDOII~I Hwiw Cl~ll Statute8 or 193d, a8 emended br tha Aet .iuvolvea hers, but. they.are not sntltled to the three (*I per oent trb Cbp1 pm-oeut ti one (1%) per bent dlsoouat upon the last tnstt~t l Mh apllt tar papent it paid nlnst~ l90), Olztf (601 or taittr (80) asys,'respeotlvel.y, prior to the rlxnt day of July, when they be- 00511, delinquent euoh p&u.
This holding sad construatlon lm npplled to the oounty taxes about whioh you inquire beasume in Opinion So. O-989, ;f&d;z Jum PA, 19S9, to Hon. B. Y. fMteaore, County hubitor,, G "3$ this Depertxent held that the phrtiso *other goverumentsl UU lyl~i&P u;sea in th8 aeoond santenoe 0r *&ion.1 or Srruete B%U Eo. 4Of!, involved here. providing for UiScouut in the prompt payasnt of ad valorem taxea, ues not intended to bo lirlted ln ~&k&ktwe its applioatlon to other goverumentel rubalvielons 0r a sharaoter girdlar to those expressly name4 .previowly Sn the Act, but the t6m tan us24 in it6 brosaer siguirioan0e 80 es to Jmoludeeouxtieb and omanon sohool aiatriots.
But we do not meen to 8ay by this opln.%on that ta%pYeX m]r psy and a tax aollaotor reoeivs Stats ad valorex taxes aitparrt-
county ad valore?a taXEE, for the pulpoae of avoidlr,F the diacrImI- nation u&e by the i+i~l&tum betwean the two kind6 or ta*ea in ra~ard to dlsoount6. To allow payment, undar any olrizuaatanooa, of State ad valorom taxes separately from aounty ad raloreai tax66 and other taxes upon the uaneml tax rolls of a county, not within Artlolt? XWie, Revised Civil Etatutsa, allowing aeparata payment, would dlaturb not only your long-atandin(r, adm~nlstratlre rula, promulgated ArtIola 4344, RevIaed Civil Statutes, and uphe& in prinolpla, by t&e oaae of %xuard r. Thompson, Z61 9. *..81? but would ba oontwry to a rettent opinion qf this department. 4ha opinion adverted to ie HO. O-1262, dlreetad to Ron. J. P. Bryan, Coun- ty Attorney, Braaorla Courity, Texas, and holding that, under the statutes and decllsions, a taxpayer muat pay at one and the 86~ tlmo all Stats and oounty ad valor- ~axaa aaaeaaod upon the cow&~ tar rolls against anyona partloular plaoe of property, sad will sot ba allowed to pey only hl6 Stats ad ralore~ tax66 on tha data firad by otatute for allow~naa of dlasount, and Later pay his oounty ad valorarm taxes, on *hIoh no dlaoouut Is allowed by Coniaaion- ara’ Court, at the usual taxpaying the In January. A aopy of this opinion has been forwardad to you, and this will obviate the nao- eaalty of further dlocuaaIoa of thla quastIan.
W6 fully reoognlre that this laads to anwmlow result of saying a taxpayer who dosIrs the benatite of the split- plan, with dlaoounte , on Stats aloraa taxes, by payment payment thnraoi within the ti#ae an6 In tho manner provided Artlala 9336, VS~XOII~S Re~laed Clrll Etatutaa of 1936, as aaumded by Senate Bill Ho. 402, hate, Hagular SaaaIo~, 46th Le&islature, lauat naverthaleaa at the atma tlae pay oounty ad valorem taxes even though he Is allowd fro dlaoount thereon, is allowe suoh dlaaount only as to btata tuaa. But with the WIS&JM thf6 le@al.atAon, wa hara no oonoeln. It is the provlnoe of this Department to oonstrue tha law as written.
'irusting that ths foregoing fully answers your question, we am
Yours very truly ATi’ORSlEY CERRRAL OF TXAS Pks?zR APPROVEDOCT 13, 1939