Untitled Texas Attorney General Opinion ( 1942 )

EAT-I-• RNEY GENERAL
OPTEXAS
Gerald C. Mann AUS-I-IN``,.TEXAR
Honorable T. Gilbert Adams
County Attorney
Jasper county
Jasper, Texas Opinion No. O-5009
Re: Date taxes became delin-
Dear Sir: ~quent under the split-pay-
ment plan as provided for
by S. B. No. 311, Acts
42nd Leg., R. S., P. 196
We received your letter dated December 7th, 1942, reqixsting
our opinion on the above captioned subject. Said letter is self-explanatory
and reads, in part, as follows:,
“From what date are taxes construed to be delinquent under
Senate Bill No. 311 when a taxpayer is paying his taxes under the
split tax plan and pays the first payment before the 1st day of Decem-
ber and does not pay the other half before the 30th day of June of the
following year. Would the t ax be considered to be delinquent as of
January 31st or as of July lst? The date they would become ~delin-
quent if no part of the taxes are paid before the 30th of June? The
purpose of the request is to determine whether the road district tax
for the year 1931 is barred by limitation on the 1st day of February
or on the 1st day of July under this bill.”
Article 7298, V. A. C. S., provides that no suit shall be brought
for the collection of delinquent taxes of a road district unless instituted with-
in ten years from the time such taxes became delinquent.
We quote from S. B. No. 311, supra, as follows:
“Sec. 2. That article 7336 of the Revised Civil Statutes, State
of Texas (revision of 1925) be and the same is hereby amended so as
hereafter to read as follows:
Honorable T. Gilbert Adams, Page 2, O-5009
“‘Article 7336: That if any person shall pay on or before November
30, next succeeding the return of the assessment rolls of the county to
the Comptroller of Public Accounts one-half of the taxes imposed by
law on him or his property, then he shall have until and including the
30th day of the succeeding June within which to pay the other one-half
of his said taxes without penalty or interest thereon during said time.
“‘If said taxpayer after paying said one-half of his taxes on ok before
November 30, as hereinbefore provided, shall fail or refuse to pay on or
before June 30 next succeeding said November the other one-half of his
said taxes, a penalty of ten per centum on the amount of said unpaid taxes
shall accrue thereon.
‘“‘If any person fails to pay one-half of the taxes imposed by law upon
him or his property on or before the 30th day of November next succeed-
ing the return of the assessment rolls of the county to the Comptroller
of Public Accounts then unless he pays all of the taxes imposed by law on
him or his property on or before the 31st day of the succeeding January
a penalty of ten per centum on all of said taxes shall accrue thereon.
“‘All taxes affected by this article shall bear interest at the rate of
six per centum from the date a penalty accrues thereon.
“‘The collector of taxes shall, as of the first day of July of each year
for which any State and county taxes for the preceding year remain un-
paid, make up a 1i.e.t of the lands and lots on which any taxes for such pre-
ceding years are delinquent, charging against the same all unpaid taxes
and penalties assessed against the owner thereof.“’
In examining the legislative history of S. B. No. 311 supra, we find that the
members of the House of Representatives offered several amendments with re-
spect to the date taxes would become delinquent. In all of the proposed amend-
ments, the delinquent date was c1earl.y specified. The various dates were May 15th,
August 1st and October lst, all dates being in the succeeding year for which said
taxes were levied and assessed. See House Journal, 42nd Leg., R. S., pages 1255-
1262.
The House adopted the De Wolfe amendment which provided that “after Octo-
ber 1st of the succeeding year for which said taxes were levied and assessed all
taxes remaining unpaid on said date shall become delinquent and thereafter the
Honorable T. Gilbert Adams, Page 3, O-5009
amount then due shall bear and be subject to a 10% penalty and costs . . .”
House Journal, supra, p. 1668.
The Senate refused to concur in the House amendment and S. B. No. 311
was sent to a Free Conference Committee. A compromise bill was reported
out and was adopted by both, the Senate and House.
S. B. No. 311 as finally passed by the 42nd Legislature does not specifically
state in the body thereof the date when the taxes become delinquent. However,
the caption of said bill says that it was enacted to provide “the time when taxes
shall become due, and when they become delinquent. . .”
The legislative history of S. B. No. 311 indicates to us that the Legislature
intended to give the tax payer more time to pay his taxes without them becomi.ng
delinquent and without the accural of penalties and interest thereon that the law
had theretofore allowed. Article 7336, R. C. S., the law that existed prior to
the passage of said S. B. 311, required that taxes had to be paid on or before
January 31st of the year next succeeding the return of the assessment rolls of
the county to the Comptroller to escape penalties and interest.
It is clear from S. B. No. 311, supra, that no penalty or interest attached
until July 1st on the last one-half of the taxes when the first one-half had been
paid on or before the preceeding November 30th. This in itself has been held
to be the time when taxes become delinquent. See Norton v. Choctaw, 86, p. 287,
Tallman v. Board of Commissioners, 49 S. W. (2d) 1039 (Supreme Court of Arkan-
sas)*
It is our opinion that the last one-half of the taxes mentioned in your letter
became delinquent on July lst, 1932, within the meaning of S. B. 311, supra, and
Artic1.e 7298, supra.
Yours very truly
LS/lm Lee Shoptaw
Assistant
@~gJy25y~-yJ Approved
Opinion
ATTORNEY GENERAL OF TEXAS
Chairman