*1 cii Honorable A, S. &&ton

Ccmty Juditer

Anderson Ceunty

Palestine, Texas

Dear Sir: Opinion Ho. O-4296

Re: Nay the county tax a6s6666r- ooll6otor accept pryment of oom- m6E sohool distriqt *tax66 where pay- m6nt Of 6tat6, awnty, and read di6- triOt tax66 is aOt mad6 at the 66me time?

W6 have reoeived and aonsidered your request for an opinion frem this dspprtiaent. I% quote from your request:

%tay th6 061pty tax 666666or-coll6ctW aoc6pt payment of common school dirtriot taF66 ~if payment of State, county and mad dictrict taxes is not mad6 at the sams time?6

Th# proposition submitted by you sa6ms to be covered in Article 73360, Revi6sd Civil Statutes of Texas. This department in Opinion NO. 'O-381 has already passed upon the authority of th6 county asssssor-col- leator to acarpt payment of cenmon school district. lxx66 without paymwnt In your request you have included road dis- of county and state taxes. trict tax66 in addition to county and 6t6t6 taxes. IV6 think our opinion Tlo. 0481 and its conclusions are applicable to the proposition subitted here by you. Since the statute is quoted in said opinion and the appli- aable rules of law ar6 disoussed therein, w6 do not belive it is neces- rary to de 11yr6 than to cite you to said opinion, a copy of which is enclosed for your ccnsideration and assistanoe.

We trurt that in this manner we haw fully answered your inquiry. Yoursvery truly ATTORNEY GENERAL OF TEXAS APPROVED JAN 28, 1942 /E/GR(T(Tm SELL%%- By /s/ Harold McCracken

FIRST ASSISTANT ATTORNEY GEWiRAL Harold McCracken Approved Bb!:*j:egn Assistant W01. Opinion Committee

EyBWB

Chairman