_, . *.. R-933 : Hon. Geo. H. Sheppard Comptroller of Public Accounts Austin, Texas opinion No. v-444 Re: Authority of tax col- lector to accept par- tial payment of taxes on property not listed on tax roll when tax- payer applies to as- certain amount of taxes before November 30th of the year.for which assessment should have been made. Dear Sir: Your letter of November 13, 1947, poses the fol- lowing question: "Where a taxpayer applies to a tax col- lector to pay his taxes before November 30 of the year for which his assessment should have been made and finds that hls property does not appear on the tax roll, 1s the tax collector required then and there to assess and collect the total tax due on the property of the taxpeper or Is he authorized to accept one-half of the taxes imposed by law on the tax-payer and give the tsxpayer until the 30th day of the succeeding June within vhlch to pay the other one-half of hls said tsxes?" Article 7209, V.C.S., reads, in part, as follows: “Collectors of taxes of counties, cltles and towns, when any taxpayer spplies to them to ascertain the amount of his taxes, and the collector finds that his name or his property does not appear on the tax roll, shall assess said taxpayer then end there, collect the tsx- z end enter the same upon a supplemental tax . Hon. Geo. PI.Sheppard - Psge 2 (V-444) roll to be made by him. . . ." (Emphasis added throughout this opinion) Article 7336, V.C.S., provides that "if sny person shall pay, on or before November thirtieth of the year for which their assessment Is made, one-half ($) of the taxes imposed by law on him or his property, then he shall have until end including the thirtieth day of the succeeding June, within which to pay the other one-half (4i of his said taxes without penalty or interest thereon. Othervise, "unless he pays all of the tsxes (imposed by law on him or his propert= on or before the thirty-first day of the succeeding Jsnuary," penalties in flxed percentsges varying according to stated periods accrue. Any question 8s to the collector's authority to accept the psrtial payments authorized by Article 7336 under the situation contemnlsted br Article 7209 arises. of course, from the lsngusge In Arbxle 7209.to-the effect that the collector "shall . . . collect the taxes" with the resulting lmpliceti, particularly inview of the use of the word "shall". thst he must collect all the tsxes. However, the terms of Article 7336 sre equally mandatory in that it is provided that after payment of one-half of the taxes, etc., the taxpsy.er "shall e . . . until and in- cluding the thirtieth day of-succeeding June . . ." In which to pay the bslance. Although there sre no cases con- struing these two articles together, a brief examination of their history and an application of vell settled rules of statutory construction have led us to the conclusion that the collector is not only authorized to sccept such partisl payment but indeed Is under a duty to accept same. Article 7209 wss original1 enacted in 1895. See Acts 1895, p. 103; G.L. vol. 10, p. 5 33. Article 7336 was amended to provide for partlsl payment of taxes In 1931. See Acts 1931, 42nd Leg., p. 196, ch. 117. It Is elemen- tary that statutes in par1 materia, i.e., on the ssme sub- ject (In this case the collection of taxes), must be con- strued with reference to esch other: and "if one construc- tion or the other Is necessary to prevent conflict with other statutes, that construction vhich Fs consistent with legislative intent will be adopted." Sutherland, Statutory Construction, g 5817; [I6710. There can be no question but that the Legislature by the later of these enactments In- tended that all taxpayers be given the opportunity to pay their taxes in the manner provided in Article 7336. Hon. Geo. H. Sheppard - Psge 3 (V-444) The provisions of Article 7209, which are prl- marlly concerned with providing for the procedure to be followed when property hsa been omitted from the rolls, could not logically be viewed as establishing a different rule for the taxpayer, who, through no fault of his own, chanced to come within its terms. Indeed, to deny such taxpayer the opportunity for partial payment providpd by Article 7336 would be In contravention of the fundamental constitutional guarantee of equal protectlon of the laws, and would result in invalidating ArtLcle 7209. It is “constantly asserted by the courts that every presumption favors the validity of sn act of the legislature and that all doubts must be resolved in support of the act.” Su- therland Statutory Construction, 8 4509 and authorities cited therein. You are therefore advised thst the collector should proceed to assess the tax In this case In accord- ance with the provisions of Article 7209 and that he must further accept the payment of one-half (f) of the t8x thus imposed and that the taxpayer “shall have until end includ- ing the thirtieth day of the succeeding June, wlthln vhich to pay the other one-half (*),of his said taxes without penalty or interest thereon. SUMMARY When a taxpsger applies to a tax collector to pay his taxes before November 30th of the year for which his assessment should hsve been made and finds that his property does not appear on-the tax roll, the tax collector is required to then and there assess the total tax due on the property and to accept, if tendered, one-half of the taxes Imposed by law on the taxpayer or his property for that year; and the tsxpager shall have until and including the 30th day of the suc- ceedin June, within which to pay the other one- hslf (i ) of his taxes for said year without penalty or interest thereon. Articles 7209, 7336, V.C .S.; Z&kt.rland, Statutory Construction, %$ 5817; 6710; . Yours very truly APPROVED ATTORNEX GENERAL OF TEXAS 3 & BYhe GLcc& Mrs. Marietta Creel * FI ASSISTANT T ORNRY GENERAL AT Assistant MC/lb