Case Information
-0FFICEOFTHEATTORNEYGENERALOFTEXAS AUSTIN
~~OVERSEUERS *l-rIxwEY GENERAL
Ecmoroblo f’. 2. \:URSOR, Jr.
County dttorricy
:harton Comty
'ihorton, %?xzi3
i% how your request f
followa:
~sacmble~?& 5. ?Auisda, Jr., Pace 23 of taxes hsoo accuziulPlted on tho rf0gert.y tmo~ati
during this goriod of tim. ?hO boy lo now do-.;., 3lx3u3 or pyinp off tha tax98 out of hi3 emy pay~snrt the question erfoss %s.to tha csount of pn3lti03, ht0r88t3 3na 003t3 th3t d.i tie oherpxl %Eirinot his.
nICo~ not ?&ieve that this oltt:otion would ooiitu under t&3 term of tarticie 7535j of the Re- viscxl Sattites for the rcsscn thct the boy has GO=r intO th3 ~Osse%siOa Of the le@ll title $G the lord shoe ha joined the ?Taug, howvsr It 1s possible that ha would corn Under tkrs feXmJ cf ArtS0i.o V of the soldiers and 9allors Cio5.1-9elfef ' Act of lW3 an amended an& os~oislly parO@aph (4) of mmon soo, ~hl.Ch roads 68 follogor UO penel.ty for Eon-Feymsnt or Taxa - Interest Li~difHL Wenevar~ say tar or-asaesnmnt shaY.1 not be p&l &GII dUG, sUOh t%X OX oS@OsBWm dtIO and U~pazd shalS bear inteyost until. ~018. at the rate of 6 MT~T~ IS n0 t;u03ti0n 4r 8 rarw ~0xmti02~ ox h~fcrraoZorruaw sale for tsxea ns thetexes will,.
ho F%id volun,t%Pfiy,~huWV%r th% T%Z COll8OtOZ' 18 anxiouo that the boy ba aoaordoa awry r&ht to which ho ka~sntit.lQa to 1e&Sll.y. Ple%r;O sdvise ait about tt;fs at ycur wrliest conv~nieace.~
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You are oorrcct In your boliei that this s$tuation i is not GQVcred by:mrtiole 73364, V.A.C.S. The aeteriel ports of this artiola %x-e;
"There iS hemby releesed to all embers of tha Amcd A~roee cf tha United Stutas of Azwrlael
011 inter&t snd pondties 6ocrtd.Eg cub-~ inta cuoh sorvlce, OS ;;Fate tkvk~ to thaLi entry -----yrw:, lated on Zitd couaty ad vcr oras texee on prorort tbo tm rolls of any oocnty in tEw2o of my Of nuch xxkorn of 2t:o Hxeri Form0 i' . . . @of to ~~y-EEGi~oln::~f~ such ;xxxi FOXGCS . . . . ; *3 ~oonor3blo ?A 0. mns0n Jr., Pa@3 3
provieing that tFe rolo33a of such kJt%reGt anfi penaltleo r?hall bxtend for tho d ufst ion of Xorld’ : cw 11, and p2ovidIa~ that the mspoctlva zie~2bsrs” of such Arm% Fo~orces . , . . ahall be allose% a Six (0) rsoufhs after the prior3 of cot to oxceod cesi3ntLon of hostilitiQ% in vailoh to gay without penalty end interest thclr tszee which have ao- t&O duration OrU3& ZJn8 %!liCh 3hzll 3cCrU3 b,~r@ of tlm :sax.* (Zzqhseie ours) As we 90into% out in opinion No. C4540, wh&‘5: p0rGOn is (0)~ a mti!i&r o,f the Armd 3’020FcQB of the UnPted Stctc$ of r’mzlco or their auxilisriac, or a wmber of ths ~m3od Force8 ~oserve ot thofr cuxillcri~s, end (b) prPor to the tim such in his 23caa On the ttlx pemon j0ir.M 8830, ~(0) there iYSFl I2&3d rolls of tho aounty property subjeot to ad volore~ kams, and. (d) said ed valori-rj; taxes, subsequent tc such cntr in&~ the then (,e 7 all ldaxcst shove xzenttoned foroes, bsoaote~dolir,queat, ena ~enaltien on ssld duSinc;uent tam5 operation or. ssid Art&lo 73j3Bj to said pweon vioulb be rclooeoa by fox tho duration of the ~9~~3na for not ~JO~PB th30 air m03tb3 3rm tilt 3e3~3te0n Ih. that oplnian am further held that t&e me- or ho0tilftk3. loaso does~ not apply to the costs ~wbloh acome% in comcctfon tlth &old texos. Shoe the FTOJ‘F3Xty Ill :uetstion %oos n* 3m3eti the rcquiremnts wtj out in this statute, gortiaulcrly ln ttat it W36 not, liatuG on tile tex, rolla Ln tkic new Of tkI3.s E3Z&C PriOl-- t0 th3 ti.iOQ be jOir,Qb the %Vy, IX? be&ef$t8 C3Xl 30’0TXl8 t0 hti thereunder.
It would appolr, that Artlole V OI! thi 9oldiers* an& Sulloro~ Civil Relief act (SC U.S.C.A. 38~. 560, et seq.), in llk:aaim lititod in its cp&icutiont Baragreyh (I) of th&~ AMole reads; in pert;;
*fTha proPistons of this se&ion shell epply W,QJI any taxes OX kxmxmants . . ‘ . . vihether falling due prior to or durPn(! the period of mtlitary sorviae, inrospf3ct of . . . . rcsl propmty wned and oacugiod . . . . by a parson in mllftary ~orvice or his dependents at tho co.~zYoncozmt OS his