Case Information
*1 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN
QROVER SELUSRS Al-foIHmv QPNERAL
Eononble Joseph 4. !lltnd
Cbunty -ittorn%y, !~3UlcnQ County
i*imana , Tams
pear Sir: Opinion 80. O-7117 R8f &OUtiCiIl% r%latln& to th% accrual arsd pam%nt of penalty and on 84 valoram taass on roe1 proprrty of mombabrrm oi th a4 :%rvlore.
Your repmet ror opinion prrmmta th% roi wtinUrr SoltIlers Sal
Pedrrnl and State, da penalty an
taxes aooru% during th% aenio
thap aoaruo snd aa-% th%y
which the t%x%% baooma d%
othar d%p%ndrntr or the %
fntrrarrt 40 not a
penalty and inter
county an4 state
~:&~o~Rlslation whioh Howm%x, the * . l rtain p%naltl%s axid lnter- 8rfain oon4ltions. ThlS end euah auxiliarlas end suah Armi4 Fora%% :4%erv% snd their aurillarlea shall be %llow%d a Mrlod or not to exceed six (6) nouTG3 sftsr tit14 oessstlon homi%% *2 Ii. Mhm, page 2 gmorabl.. Josaph
In whloR to MY without ornaltrr thrlr krrer whioh hoto accrue4 end whloh shall aooru% during the duration or the war.” (hTaphasIs added) It is olaer Ei%t this act doea not purport to prevent the eocrual of pensltlas and Intaraat upon euch tax%%, for Ii thay did not aamue they could not be "r%l%%aed* to %uoh a%ab%r% or the Armad 9orors.
This release of penalties and Interest Is not absoluk.
As po1ntsd out In Opinion Ho. O-5566, w5an a pmron 1.s la) a member 0r the Anne4 troroes or th% Unitad Btatsa or their auxlllsrira or 6 member or the Armed 9oraea Reserve or thair auxIlIarIa%, an4 lb)
rlor to th% tIm% when such person joIn% #a~%, ((I) thera was listed % hlr name ou the y, I rolla ths oounty property rubj%ot to a4 nlorom tax%%, snd 4) %a14 ad talorrm tax%%, subespusnb to auoh into the above mmtioned became dslinpurnt, then (0) rortm, ontry all Int%nrb and penaltI%s on eeI4 4rlin uant tax%6 would bo r%l%aa%d by operation or said krtlclo 73361 to H 9 4 parson for the duration or
ror not more than aix montba aftar.the 0asaatIon or ho+ In that opinion w furthor bald that ths r%laaso 4ors not epply to*th% ooata wbloh ao0ru%4 In Ooawotion tith 5ai4 taxl)a.
The provlsloun or the Solblsrs' an4 Sal.iors' Cldl RelIaf Act ijO U.S.C.A. 3e0. 510 et a%+) aomawhet more 'liberal in their krw, but rtlll are or &ted apgliaatlon. Paragraph (1) 8eo. 560 or $hI8 Act reads ir, part aa rollcmr ahal.1 @pply when
"The prorislon~s or this wMOn eny taxes or asse%sm%nta . . , wha85er falli to Or durlm the DorIo of mIlltar s%rvI0e, re) paragraph (4) ~8%~. 560 nods aa follmr: w%heniav6r any tar or a986m~ont rha1.l not be p%i4 when du%, such tax or aa~tis%m%nt due and .unpaid &all benr interest until paid at th% rata of'6 per Bentua per amum, and no other penalty or irlt%r%%t ahall, b% inuurrd by recmoa of euoh n~onpa)laent. Any l%en for much unpaI4 taxea or aneseswnt shall alro Ineluda suoh Inter%& thoreon."
honorable Joseph E. %ms, psge 3
Under these provisiona, then when rsal. property ~8s (a) offned and occupied by "a Brson in mll~tarv ssrvlaeW (as thnt term is defined by 7%~. 511 (1 P of 50 U.S.C.A.)'cr his dependents, (b) *t the co:macanant his period of milltsry servloe, and (a) is stlll so ocoupled by MS dsgandants, (d) the provlslone of !!a~. 560 apply to any tfixae or essesszents thereon, rhsthsr falling clue prior to or during 6l;oh period of 3llltary s4rvlca, snd If such easeesmmts shall not be psld when dus, suoh tax or aasseament shall bear lntemst q+tL al4 at th8 rnta of alx per cent per annum, and no other penalty or n erest shall. bs lnourred by Fesson of the nonpayment.
It will be asan, tharclfora, that both Artiole 73361 v.A.c.s., and 50 C.S.C.I.. 560 apply rrrhaa (a) a parsonTo marnbsr of tha Armed For808 of the United Statea or Chair aulliiariee, or a mtunbrr of tha Armad Yoroas Reaarvo thair aurlllarira, and (b) prior to the Elms when such person jo5.1~4 sam4, (o)'thars wae 1lsDed In hi8 name on tha tex rolls of the oounty property sub sot to a4 valorem taxan, (d) whlah wss owned and oacupled by him 1 6) at th6 Oopmanoement of hlr earvloe, an4 (f) is still SO 00cupis4 by his dr- parled of military pclndrntsr 1n thin situation, Scro. 560 of the Soldiers* and SaliZora* Girl1 ii0ii6r Act opsrstea to pmvrnt tllr aooruel of pealties en4 intsraat In exoeae ot 6 per cant on sll taxes bsoomln6 4sllnqu8nt sub- aaquant to the aarvlce mn*," entry into the above mentioned foroaa. .:rtiola 73363 opsratos to release to the. ciarvlor men suah prnaltl.ss and interest for the dUrStiOA o,f ths war and for not more than air months after arsnstlon of hoetI3ltles. Zf said delinquent toxss are not paid within this period, then the lntsr- tQxss oontisue to baar ast not 4xoae4lng 5 par oant tint11 they era palb. IA this OoMSOtiOA WS OSl]. yOU2' Stt,aAtiOA t0 CpiAiOA 110.
O-6828 wlmrein VI% bald thnt '.!orld ::ar II tis not yet taxmlnatad, an4 will not termlnats, In tha legal sonad, and In the sons8 th8t ths rorde "eassatlon host,llitl~en used in Artlola 73363, until the Con,qrass of the United Skitas or the 3rsslaent by <:uthorltg from hxgreea, formally pFOOlElEKi that it Is termlndtad, an4 that said Artlelr 73363 wIl.1 continue to be operative for a J)4rlO4 of not to @roead six months eftsr suoh termination.
Your0 vary .truly