Untitled Texas Attorney General Opinion ( 1980 )

. .
The Attorney General of Texas
June 23, 1980
MARK WHITE
Attorney General
Honorable Bob Davis, Chairman Opinion No. Mw-195
Committee on Ways and Means
House of Representatives Re: Whether a city charter pro-
Austin, Texas vision directing that the city shall
allow discounts for advance pay-
ments of taxes mandates the
allowance of discounts tmder
article 7255b, V.T.C.S.
Dear Representative Davis:
You have requested our opinion regarding whether a city charter
provision directing that a city shall permit discounts for advance payment of
taxes mandates the allowance of discounts under article 7255b, V.T.C.S.
Article 7255b provides, in pertinent part:
All taxpayers shall be allowed discounts for the
payment of taxes due to the State and all govern-
mental and political subdivisions and taxing districts
of the State, said discounts to be allowed under the
following conditions: . . . . Provided, however, that
the provisions of this section shall not apply to. . .
cities . . .unless and until the governing body of
such. . . cities. . by ordinance, resolution or order,
shall adopt the provisions hereof. . . .
Article 7, section 6 of the charter of the City of Corpus Christi
provides:
The City Council shall have the power to provide for the
prompt collection of taxes; prescribed when taxes are due; when
delinquent; prescribe penalties and interest for delinquent taxes;
and shall allow discounts for advance payment of taxes, not to
exceed the sums provided by general law and Article VIII, Section
20, Constitution of Texas. . . .
Although the charter has recently been amended, your question and our
answer are directed to the prior language set out above. ’
p. 633
Honorable Bob Davis - Page Two (NW-196 1
If a city elects to provide discounts for advance payment of taxes, the statute requires
that the city’s governing body “adopt the provisions” of article 7255b, V.T.C.S., “by
ordinance, resolution or order.” Likewise, the city charter provision is not self-
enacting. Rather, it requires the city council to “allow discounts for advance payment
of taxes.” You indicate that on October 7, 1939, the city council enacted ordinance
number 1006. allowins discounts for the 1939 tax vear. but that the council has not
since enacted a similar ordinance. See Byke v. City of corpus Christi, 541 S.W.2d 661,
664 (Tex. Civ. App. - Corpus Chrisrl976), app. after remand, 569 S.W.2d 927 (Tex.
Civ. App. - Corpus Christi, 1978, writ rePd n.r.e.1. Discounts were permitted through
the 1955 tax year, when they were discontinued. You ask whether taxpayers of the
City of Corpus Christi are currently entitled to discounts.
Article 7255b, V.T.C.S., makes clear that discounts for advance payment of taxes
are permissible only if the city council adopts the provisions of the statute. The city
charter provision requires the city council to allow discounts. The city council has not
affirmatively acted to allow discounts since 1939, however. When a provision of
fundamental law such as a constitution or charter is not self-enacting, only the
legislative branch can implement its provisions. See City of Corpus Christi v. City of
Pleasanton, 276 S.W.2d 798 (Tex. 1955). In ordertofulfill the charter’s directive, the
council would need to enact an ordinance granting discounts. In order to comply with
article 7255b, such ordinance should adopt the provisions of that statute. When and if
the council has acted thusly, taxpayers of Corpus Christi will then be entitled to
receive a discount for advance payment of taxes.
SUMMARY
A city may allow discounts for advance payment of taxes
only if its governing body adopts the provisions of article 7255b,
V.T.C.S. Although the city charter directs that it grant a
discount for advance payment of taxes, the city council of
Corpus Christi has not done so.
Very truly yours,
#$ggLM
MARK WHITE
Attorney General of Texas
JOHN W. FAINTER, JR.
First Assistant Attorney General
TED L. HARTLEY
Executive Assistant Attorney General
P. 634
Honorable Bob Davis - Page Three (MW-196)
Prepared by Rick Gilpin
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
C. Robert Heath, Chairman
Susan Garrison
Rick Gilpin
P. 635