Case Information
*1 OFFICE OF THE ATTORNEYGENERAL OF TEXAS AUSTIN *2 If 6 taqmpr l eoka to par rll *IfI. the
brlinquoat tax@8 on nsl eetste ron6oro+l in his mma, my th4 Tax a01144tor aooept pqm4nt ritheut pponalty when the taxpaym at the aems tlam ewes aua intiermh d~llnqwnt pertlone pro>erty CnxC *IT. Shoe paeme$e of fiousa Bil.l 96 the 1948 fox68 aTo nOW 8olinqMnt, On -hioh th4 taxpayot mut pay full permlty and laterert. Me? t&e Tax collmoter l oept p8yRmot of taxes up to but net in- olutliag 1040 without pnalty and intwreat or must t&o 1940 taxaS, te@her with the penslty an4 in- thoroan, be paId ia erd4r far Oh4 tsrpar*r terest tako @dtantago of the above tow?” to
It is 6h4 duty of 6h4 to2 ooll6eter 6~ 8x4rriro ro~8onablo Uilf~mn80 an4 o8n 5.51 potiorairy tho &ties of hi8 offiw, and Ia ir liable on hi@ b&ml for 168s to the Stat0 roml\i2tind: troa him mnirswsr or neglort, Me &tart v. B4oogde4h4~ CO., 71 Tax. 880; Word To MItloa Go., BE 91. 3. 58'1 6s 8.1. 188; 61 c. 7. lOzJ4. ra et&r opiaioa wo l xpnssod the ofor that l pro w$r ewmr Rio. 0-d pa tag a11 hir 6ollnquant l Q valorw tax6r ,whi@b wro f d4 i#UlWDt f 08 8tir I., loa) QD 05 bOfQT0 ~OWY&OT 1, leti, would be rolievod oi pur8ltfe8 mQ lrhr6rt tmrcron. h uth er, 6h et if h e l boul4 par the dellnquoat ad talom dw @aoaly l &mrtefh$s prOwrt]r lostin@ &~i#lqtuDt twxa8 l miaet othar~repertyuiqad ho damld k ohm'@ e @b msalty cm l aeuat th us pd. UarW~tly, tlw tax l oUootar ifda be 06tmpeL104 00 l wroiw 68~ oma 00 sroe6ala that the propw6y QW~OP mo4 na obkaw d4llaqwnt t8iutb b6r0n 116et~pbinl pi~nulr 6f tandam ait ~d0mi dollmquent aI vaiorw %axba, wweorgaaled by tha ti penalty, and l6sulq a ICI011 no&t thoroes. Jout vhst aotr WoUld oQM6ituto 6ua o:rro is a question H WDDot l newr. They mlgat very In Biff~zwat 0880#. Wo th%ak, however, thst preblems et thie nature lrsg be roilu4W te a minimam through aLeso ooI.&sbfmatioa rtth the o?SiM of the state Oemptrellor. Phe *borer is in z-espenro yeur first question, rhioh we ormet 444~41: aatfqer~rall~.
AdBnsrlD~ eur**1res te yew sooand qu4ation, we think th9 aelleotor rhwld rsti8fy h%nuelf by tIk4 bwt prrotio6blr m*ons tbet t&e pregmr4y ewxwr Is p*ying all the +Iolinquent baron aL[ulrmt tti lets ~urrhsrod in lBW, before aoo6rtifn~ thr d*llaquent texrr without tba &?Z psmltr.
883. e 06nnot say jurt whet aato on the pert of the aollootor mi,?ht be taken 836 eufflclent tUll(irence on his Fert, in 061)8 he ehould be called upon to eetsblish that be hrtd been Ouly diligent. We have alresdy h,eld thst to obtain the b6ri6flt OS
c full rar.:nzrLon or ?analtiss snd fr~:terest and aroid payuimt of the 6$ penelty, a taxpayer met Gay ble do:inquont personal property tax46, 88 ~11 a6 his delinquent real property taxes. cur oplnlon No. Q-me& $70 there&ore a;?5~41: your third quer- tlon in th.6 negatlrs.
saotion 1 of I?. B. 76, 47th Legirleture, relaaeoe psnsltloa end Interest on ad volormn tcirea which w6re dolln- quent on Jul 1, 1940, provided paymmt I6 made un or beiore h’orezuber 1, !: 941. Saotlor; 5 of the ,Aut read61
";?bzyoni, dealrine: to pep et one tinu ull the dalinquent taxer for only one year whorein euoh tax66 tire delinquent r0r more than one yeer 6hall have the right pay the masum but without raml68lon of psnaltle6 6134 interest; provided, howef*r that any per6ona rrallln~ tbemaulves of the benefits of thla A6t she?1 be required to pay 611 delinqu6nt ed v6lorem taxes due the I;tota 6Act oounty on UJly 8peolSlo pie60 of property on rhZoh onoh taxoil are daliaqusnt before tIt6 pmaltiee and i.ntero6t may be relees48 as herein protl(Led1 ocndlt1oned that a 01x :wr oent t6$) penalty on total e;pount dsllnqu6nt be paid 0x1 suoh property."
Slnoe 1940 taxe8 are rim dollnquent they will have to he paid, undw the plrin prorlrlona of tba 6ooonQ 016u6e In SeJotlon 3, In order for taxpeyer to obtain e ronla- aim under the hot. Thi8 m8wer6 yaur fourth queetion.