Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN SRO”~R SELLERS A17DR~~~ GENERAL And rOhtOa natters. n, whioh is as follows: Amed Por co Uill man that a mmber of the &rmI T.‘orcos, discharged before ooasntim of hostilities, is still entitled to pay his delin- quent tax,es, free of penalties and interest, any tim before ths expiration of six (6) months from the cessation of hostilities? .:. / . nOn, A. ,C. Winburn, page 2. I a “Ir EUOh iS not .tho C&W3, in .What rust,u isoliureod nmbor of the Arncd Porocs pay No taxes, after stiohdisoharee, in order to reosive tho benefits of thia BillsV1 p0riOd Of time .As your very oareful search has no,doubt revealed, there am no adjudiccted oases in the books beariN upon the qucetion asked by you. Sen3to Bill130 to this data has not been Oo55trued by the oourts. ;:, It is our opinion, rather&d. from the context or bhe lot,itself, that Senate Bill 1301 Soas meah, anong other thiws, that, a nelnber of the .?meA ]ForcOB, nanea in tho Bill, who is discharged bofore oessntion of hostilities, is entitled to poy hia dolinquoot taxes 3ocruing subcoquent to his ontry into such aorvice, .frec of penalties and intorost , at any tiue bcforo tho Oxplration of six mnths from the cessation 0,” hostilities, By tho expression *delinquent taxe5", ae used in hhe proceding paragraph, we have reforenoe to tho5e delinquent taxes 3;ntloned in 3emte Xl1 130; to wit, l’...e,. on Stats and County sd vaJ.orem taxeo on property listed on the tax rolls of any couuty In the mm of any nuch aeabero of tha Armd Forces or their aux- llinries, or of tho Amob Porocs Soserve of t!ieir auxiliaries, prior to the tine they joined buch Arnod i;'orcooor suoh auxiliaries; I.,.......,,. 11 or OOWSG, aftor a nerJber of the Armecl Forcen, eta., lo disohsrgefi, he or ahe is, upon and subaequant to said dioohairge, no loa~or a nenber of the scid hrcied l;'orcesor auxiliaries, and oay tunes which my aocruo upon hi5 or hor property, and beoorm Winpucnt, so aoome and so becom delinquent agai.mt the P;oPcrty of 3 private citizen, who is, not ombmco& within the term of 5nid Semte Bill 130, Ze enclose oopies of the httorhey Cmeral’s opinions O-4463, O-5566, O-5651 and O-6067, !iu.;bers whioh MS hope will be Of som help to you in the oolution of your prablens. tiuotinz that this amwors your qwstion, we are,