Case Information
*1 OFFICE OF THE A’ITORNEY GENERAL OF TEXAS
AUITIN
a-C.Wt( I -a- ( ii’
Eonorrblr Frmk b”rlght
Countt Auditor BOW, T8rar
D44r Sirr
Opinion RI: IS
ttar of Deassbsr on Of vi18 do- r letter aa fol- ate r4lomm 4th 4x16 thr last (84a4 month) whloh 1 402, ahaptrr Aotr o? the 46th Serrlon, prorldrr ln part a8 fol- All teXp4lOr8 shall br
allowed dlraountr for thr pa)lult o? t4Xe8 dur to the Gtotr and 011 gorrrxumtrl aad pOlitlOti 8UbdiVi8iOIl8 4nd taXill& dirtriC!tB OS Gtrtr, 84id diaOOUllt8 t0 ba 411OWd U&or tL fOiiWi~@ OOnditlOn8t Ir) thr.4 *2 Honor4bla lrrank :Mght, pegs 2
OR) par Oat dl8oouat on ad trlorra t4Xa8 dur thr Stat0 cr duo my gorara- manta1 or pOlitiO41 8Ubdlti8iOa ar tax- lag dlatriot of Btatr, if ruoh taxes Sf8 psid ninety (90) da78 batOr@ date when they would othrnlaa baaoaa dalla- qurnt; (b) two (2%;) par oaat dlaoouat on valoran tax88 dur Btrtr or duo any g:rarmnaatal or polltloal aub- dlrlalon or t4xlng dlrtrlot of tha Stats ii such taxes ara ?ald alxty (60) day8 barox-a tha date when thry would otharwiaa become daliaqusnt; (a) ona (1s) per cant dlroouat on ad raloram tax68 due tha Stata or dua any gorarmmhtal polltlasl aubdlvlelon or taxing district or the stats, if such taxea ara paid thirty (30) days bs- fora the data when they would otharwlae ba- dome dallnpuent. . .
I . . .
“TSCt.i@ll 3. Saotlcn 2 of Chaptar 10 of the Act4 of the Fourth Called Session or the Forty-third Lsg1414tur8, naaa being Artlcla of Vernon'8 Ksolaad Clrll Statutes of heraby a.zandad a0 a6 harrorttr to reed 89 follora:
n.eticlr 7336. (a) If any parson 8h411 pay, on or b8fOre Noteabar thirtieth of tha ysar for which their araeaosant la pads, ona-half (h) of tha taxes l1qo84d by law on him or his property, than ha 8hall havr until and including tha thlrtlath of uccradlng June, witkiln which to r.ay thg other one-half (b) of his aald taxes ??lthout penalty or lntcrlat tharron.
* . . .
'All poll tax44 an6 411 4d valoram taxes, unless one-half (41 thareof ham bean palid on or barora Noramber 30th heralnabota prorldrd, shall bacons de- llnquant it not prior to Iabruary first et tba year next 8UCC94dhg tha *3 . .
Eoncrabla ?rauk Yrlght, pa.0 3
year ?o' whlah the ratura of the l eae88- neat PO .18 thr oouaty 4ra sada to the Comptro Sar a? Pub110 Aooountr. I? &:a- halt () of 64id ad ralorm taxes hats bean pa :d or bcforr thlrtlath day or NOVC: Ibar as ham in provld ad, the ra:aaIa- In(! one hnl? (1) o? auoh texar shall be dallnqu Iat I? not paid bafora the flrrt day of ulp of the fear next 8UaOartliag Pha yea* for whlah th8 r#tUZm O? the aa- asPEnan; rolls o? the oouhtl are made to the Co!7 krollar o? FUblio .rrooouata. I? :aa-half (4) of 6uoh ad “(0)
+aloraa taxes h--s bran pal6 on or bafora Noveanbar thirtieth o? tha year ln which the sona ere a6trasaad, the ~:lsoouhta harsla pro- vided ?or rho11 be rf?actl+a and shall sp- ply to the last halt OS the ralorcs taxes sixty if paid nlnaty (90)) aml tklrtp (60), (30) days, raapaotlvaly, >rlor the ilrat day or July, when tha raaa baaoaa dallnqUant 96 haraln FrOVidSd; but such dlaoount 6hall not epplf to tha ?lr#t halt of such tax66 l? the aaaa have barn paid oc or before liovember thirtieth o? the pear in which such aa6sas3eat 16 !nedu.*
Tha ~rocadura ?or tax payment in tha above quoted brtlola la the so-oellad *rpllt payment plan". The prooadura ror the pafmant of taxes under auoh plan and allow4noa o? di6oouIlt8 hove barn !hlly 6at out by the Laglrlatura and will ba dlscuaaad later la thlr oplnlon.
la rour oa6e va bar4 4 situation where the taxpayer one-halt or tha rtstr valoram tax on November 4 and ths other half on November 27. Thl6 da- partxant ruled in Opinion No. O-1262 that .a tcu oollro- tor o? a oounty la unauthorized to eacaot the paymaxt Ths auC4ptlOn t0 o? part o? 4 alngla tax 48r469na~t. the hcldlm la 64Id oplaloa 16, howavar, a 0869 where 14 a449 under the rpllt papaat plan, as Fro- tided ?or la Artlclr o? the Ra+lBad Civil Stetuta6. TM8 dap4rtmant mat o? naoa6rlt~ arauac, than, that *4 Boaorablo Rank ‘Wright, psg8
uhaa payment we8 aooaptrd on Norubar 4, of onr-half or rtrta rd rrloraa tax, rsld p4fiaaat nra mada Under 8plit paymnt plra. w8 h4t8 ia 7OUr 0468 rltuatloa wharr the taxpayer ha8 rlrotad to adopt the 4plit plan la p4fmmt Of bir taxer and purruaat uoh adoption ha6 9414 one-half o?
hi6 rtrta t8lorm taxes on November 4, 1939. Thr 8aOOnd half of or&d paymnt w4s a468 Yorembar 27, 41though the #me ~8 cot due uatll June 30, 1940.
four attention 16 oallrd to Bactioa C of 7336, suprr, whloh ~ovldrr thst in a ca4e titiola where one-half oi stats ad oslorem t9X has barn paid baforr November 30, a6 vie6 the 8ltuatlOc la four oam, than d lsoount 6h411 bc allowad on ths psymant of the second half of the rtata ab relorca tsx if aadr either 90, 60 30 Qsps prior to ths rirlt July. Said arotion further 8paoiilo4lly provide8 that ruch dl6oouat shsll not apply to the ilret pap- mant made before November 30 or the year in which 66aa6amaat 18 madr.
You are thara?ora ct-rlscd thbt a6 tha sacezad payment ~136 amda on Nooraabar 27, which data was nor4 than day8 prior to tuly 1, 19L0, thr89 (3',) per cant dlnoount should ba allowed the taxpayer on said atata valoras tsr paymmut. You arc ?urther advised that the taxpayer ir to ba allowed no dlacount on the pay- mant suede by hia an h’otembrr 1939.
Tour8 t4ry truly AT'EDR!! OENL.?AL OF